Protest number 2704-04-100587; Plastic Clamshell Container Model KIT 2000

HQ 967062 September 15, 2004 CLA-2 RR:CR:MG 967062 MG CATEGORY: Classification TARIFF NO.: 3923.10.0000 Port Director Customs and Border Protection Long Beach Seaport Los Angeles, California 90832-2709 Re: Protest number 2704-04-100587; Plastic Clamshell Container Model KIT 2000 Dear Port Director: This constitutes our decision on Protest number 2704-04-100587, filed against your classification under the Harmonized Tariff Schedule of the United States (HTSUS) of the Plastic Clamshell Container Model Kit 2000 (“Model Kit 2000”), imported by Tradewind Farms, Inc. (“Tradewind”). The entry was liquidated on January 30, 2004, and the protest was timely filed on March 3, 2004. In accordance with the protest/Petition processing Handbook (CIS HB 3500-08, June 2002, pp.16-17), this protest has been designated the “lead” protest. FACTS: The Model Kit 2000 is a 4-pound grape clamshell container imported from Italy. You classified the Model Kit 2000 in subheading 3923.90.0080, HTSUSA, which provides for “Articles for the conveyance or packing of goods, of plastics; stoppers, lids, caps and other closures, of plastics; Other; Other.” In NY J83824, dated May 7, 2003 and NY I89645, dated January 6, 2003, we classified the Model KIT 2000 in subheading 3923.10.0000, HTSUSA, which provides for “Articles for the conveyance or packing of goods, of plastics; stoppers, lids, caps and other closures, of plastics: Boxes, cases, crates and similar articles.” On January 21, 2004, Tradewind filed a request for reconsideration of NY J83824. That reconsideration has been assigned case number HQ 966955. Tradewind submits in the instant protest as well as in the request for reconsideration that the Model Kit 2000 should be classified under subheading 9817.00.5000, HTSUSA, as “Machinery, equipment and implements to be used for agricultural or horticultural purposes.” ISSUE: Is the Model Kit 2000 classified as an article for the conveyance or packing of goods or as an implement to be used for agricultural or horticultural purposes? LAW AND ANALYSIS: As the instant merchandise is the same as the merchandise classified in the aforementioned rulings, the analysis applied in the reconsideration decision also applies here. Therefore, the LAW AND ANALYSIS section of HQ 966955 is hereby incorporated by reference. Accordingly, the Model Kit 2000 is classified in subheading 3923.10.0000, HTSUSA, which provides for “Articles for the conveyance or packing of goods, of plastics; stoppers, lids, caps and other closures, of plastics: Boxes, cases, crates and similar articles.” HOLDING: The HOLDING section of HQ 966955 classifies the Model KIT 2000 in subheading 3923.10.0000, HTSUSA, which provides for “Articles for the conveyance or packing of goods, of plastics; stoppers, lids, caps and other closures, of plastics: Boxes, cases, crates and similar articles,” is hereby incorporated by reference. Articles classified under this tariff provision have a column one, general rate of duty of 3 percent ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on the Internet at www.usitc.gov. A copy of HQ 966955 is attached with this decision. You are instructed to DENY the protest in full. In accordance with the Protest/Petition Processing Handbook (CIS HB, January 2002, pp. 18 and 21), you are to mail this decision, together with the Customs Form 19, to the protestant no later than 60 days from the date of this letter. Any reliquidation of the entry in accordance with the decision must be accomplished prior to mailing of the decision. Sixty days from the date of the decision the Office of Regulations and Rulings will make the decision available to CBP personnel, and to the public on the CBP Home Page on the World Wide Web at www.cbp.gov, by means of the Freedom of Information Act, and other methods of public distribution. Sincerely, Myles B. Harmon, Director Commercial Rulings Division