CLA-2 CO:R:C:G 084525 DC
Mr. Peter Biggs
Manager
Thexus Group International
16000 Sherman Way #104,
Los Angeles, CA 91406
RE: Tariff classification of a cigarette case made in New Zealand
Dear Mr. Biggs:
Your letter dated April 14, l989, addressed to our New York
office concerning the tariff classification of a plastic
cigarette case, has been referred to this office for a direct
reply to you.
FACTS:
The cigarette case is made of injection molded plastics. It
is designed to hold 20 standard cigarettes and a BIC brand
lighter.
ISSUE:
Does the cigarette case have an outer surface of plastic
sheeting?
LAW AND ANALYSIS:
It has been suggested that this merchandise has an outer
surface of plastic sheeting and is, therefore, classifiable under
subheading 4202.32.2000, Harmonized Tariff Schedule of the United
States Annotated (HTSUSA), as articles of a kind normally carried
in the pocket or in the handbag, with outer surface of plastic
sheeting, other.
Various dictionaries define the words "sheet" and "sheeting"
as follows:
The Random House Dictionary of the English language (1983):
sheet 2. a broad, relatively thin, surface, layer or
covering. 3. a relatively thin, usually rectangular
-2-
form, piece, plate, or slab as of photographic film, glass, metal
etc.
sheeting 1. the act of covering with or forming into a
sheet or sheets.
Webster's Third New International Dictionary of the English
Language, Unabridged (1986):
sheet 5: A broad thinly expanded portion of metal or
other substance.
sheeting 1: a material in the form of sheets *** b:
material (as a plastic) in the form of continuous film
***.
See also Sekisui Products, Inc. v. United States, 63 Cust.
Ct. 123, C.D. 3885 (1969) which cites the Webster's definition of
"sheets" with approval.
It is our position that the above-cited definitions require
a finding that an article which is made directly from a mass of
plastic which never becomes a "sheet" or "sheeting" and which
never has a "sheet" or "sheeting" applied to its surface cannot
be classified under subheading 4202.32.2000, HTSUSA.
As to whether the cigarette case is an article for the
conveyance or packing of goods, we note that the Explanatory
Notes for heading 3923, HTSUSA, state that the heading covers all
articles of plastics commonly used for packing or conveyance of
all kinds of products. Inasmuch as the cigarette case is used to
convey cigarettes, it is classifiable under subheading
3923.10.0000, HTSUSA, as articles for the conveyance or packing
of goods, of plastics, boxes, cases, crates and similar articles.
HOLDING:
The cigarette case is classifiable under subheading
3923.10.0000, HTSUSA, and dutiable at the rate of 3 percent ad
valorem.
Sincerely,
John Durant, Director
Commercial Rulings Division
6cc AD NY Seaport
1cc Kevin Gorman NY Seaport
1cc Joan Mazzola NY Seaport
1cc John Durant
1cc Legal Reference
DCahill:dc:typed 07/24/89
DCahill library
name: 084525