CLA-2:CO:R:C:G 083122 SR
Mr. Alan R. Klestadt
Grunfeld, Desiderio, Lebowitz & Silverman
12 East 49th Street
New York, N.Y. 10017
RE: Classification of plastic compact and lipstick cases
Dear Mr. Klestadt:
This is in reference to your letter dated November 25, 1988,
requesting the tariff classification of plastic compact and
lipstick cases under the Harmonized Tariff Schedule of the United
States Annotated (HTSUSA). Samples were submitted of unknown
country of origin.
FACTS:
The merchandise at issue consists of three styles of compact
cases and two styles of lipstick holders; all are made of
injection molded plastics. The compacts have small rectangular
mirrors on the inside top lid. Small cosmetic trays will be
inserted into the bottom of the compact after importation.
ISSUE:
Whether the merchandise at issue is made of plastic sheeting
and therefore classifiable under subheading 4202.32.2000, HTSUSA.
LAW AND ANALYSIS:
Subheading 4202.32.2000, HTSUSA, provides for trunks,
traveling bags, toiletry bags, and similar containers, of plastic
sheeting, articles of a kind normally carried in the pocket or in
the handbag, with outer surface of plastic sheeting, other. In
order to be classified under this subheading the merchandise must
be made of plastic sheeting.
-2-
The merchandise at issue is made by an injection mold method
and therefore, is not made of plastic sheeting. HRL 083600
(attached), dated May 24, 1989, which dealt with the same type of
merchandise found that the goods were not made of plastic
sheeting. This ruling classified the merchandise as plastic
articles for the conveyance of goods.
HOLDING:
The plastic compact and lipstick cases at issue are
classifiable under subheading 3923.10.0000, HTSUSA, which
provides for articles for the conveyance or packing of goods, of
plastics, boxes, cases, crates and similar articles. The rate of
duty under the General duty rate column is 3 percent ad valorem.
Sincerely,
John Durant, Director
Commercial Rulings Division
6 cc A.D. New York Seaport
1 cc Durant
1 cc legal reference