CLA-2 CO:R:C:G 082988 NLP
Mr. John Wolfson
Leading Forwarders, Inc.
One World Trade Center
Suite 1923
New York, New York 10048
RE: Plastic powder boxes, plastic bases and plastic lids
Dear Mr. Wolfson:
This is in response to you letter, dated August 25, 1988,
on behalf of Estee Lauder Int'l. and its associated firms,
requesting tariff classifications for plastic powder boxes,
plastic bases and plastic lids, under the Harmonized Tariff
Schedule of the United States (HTSUS). Samples were submitted
for examination.
FACTS:
The samples consist of two rigid cylindrical containers with
domed lids. One lid has a shell shaped ornament glued on top.
The other lid is imprinted with the words "Estee Lauder Private
Collection." Each measures approximately 4-1/2 inches in
diameter and 3 inches in height. They will be used as containers
for dusting powder.
ISSUE:
1. What is the tariff classification of the plastic powder
box under the HTSUS?
2. What are the HTSUS tariff classifications of the bases or
the lids of the powder boxes when they are imported
separately?
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LAW AND ANALYSIS:
Issue 1: HTSUS classification of the plastic powder box
Classification of merchandise under the HTSUS is governed by
the General Rules of Interpretation (GRI's). GRI 1 provides that
classification is determined in accordance with the terms of the
headings and relevant section or chapter notes.
Heading 3923, HTSUS, provides for articles for the
conveyance or packing of goods, of plastics: stoppers, lids, caps
and other closures. The Explanatory Notes are the official
interpretation of the HTSUS at the international level. The
Explanatory Notes for Heading 3923 state:
This heading covers all articles of plastics commonly
used for the packing or conveyance of all kinds of
products. The articles covered include:
(a) Containers such as boxes, cases, crates,
sacks, bags (including cones and refuse
sacks), casks, cans, carboys, bottles and
flasks.
Since the instant articles are boxes made of plastic that
will be used to contain (pack) dusting powder, they fall within
the purview of heading 3923.
Issue 2: HTSUS classification of the plastic bases and
lids
Pursuant to the Explanatory Notes, Heading 3923 includes all
articles of plastics commonly used for the packing or conveyance
of all kinds of products. The instant base, even if not
considered to form a container by itself, would nonetheless seem
to be "an article" for the packing of goods.
GRI 2 provides further support for the argument that the
base of the powder box fits within Heading 3923. GRI 2 provides
that:
(a) Any reference in a heading to an article shall be
taken to include reference to that article
incomplete or unfinished, provided that, as
entered, the incomplete or unfinished article has
the essential character of the completed or
finished article.
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The base of the powder box imparts the essential character of the
completed article, which will be used for the packing or
conveyance of dusting powder. The base of the powder box will
serve as the holder of the dusting powder, and it is the larger
of the two pieces which comprise the box. Thus, the reference in
Heading 3923 can be taken to include the powder box base.
The plastic lids, when imported alone, are provided for in
subheading 3923.50.0000, HTSUS, as stoppers, lids, caps and other
closures.
HOLDING:
The plastic powder boxes are classifiable in subheading
3923.10.0000, HTSUS, which provides for articles for the
conveyance or packing of goods, of plastics: boxes, cases, crates
and similar articles. The rate of duty is 3 percent ad valorem.
The bases of the powder boxes, when imported alone, are
classifiable in subheading 3923.90.0000, HTSUS, which provides
for articles for the conveyance or packing of goods, of plastics,
Other. The rate of duty is 3 percent ad valorem.
The plastic lids, when imported alone, are classifiable in
subheading 3923.50.0000, HTSUS, which provides for stoppers,
lids, caps and other closures. The rate of duty is 5.3 percent
ad valorem.
Sincerely,
John Durant, Director
Commercial Rulings Division