CLA-2 CO:R:C:G 085224 DSN
Mr. Alan Kurz
Vice President, Purchasing
Pentapco, Inc.
15401 S. Figueroa Street
Gardena, California 90247
RE: Modification of HRL 082828 of April 27, 1989
Dear Mr. Kurz:
This ruling letter is to advise you that HRL 082828 of
April 27, 1989, is being amended.
FACTS:
The sample originally submitted is a molded plastic pencil
case which measures approximately 8-1/2 inches by 2 inches. The
top of the case is detachable and the bottom of the case has a
divider at one end which is approximately 2 inches from that end.
The top of the pencil holder has "Happy Bee" inscribed on it.
ISSUE:
Whether the pencil case was properly classified under
subheading 4202.32.2000, HTSUSA.
LAW AND ANALYSIS:
Classification of merchandise is in accordance with the
General Rules of Interpretation (GRI's), taken in order. GRI 1
provides that classification shall be determined according to the
terms of the headings and any relative section or chapter notes.
In HRL 082828 we classified the pencil case at issue under
subheading 4202.32.2000, HTSUSA, which provides for articles of
the kind normally carried in the pocket or in the handbag, with
outer surface of plastic sheeting, other. Inasmuch as Heading
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4202, HTSUSA, provides only for "...similar containers, of
leather or of composition leather, of composition leather, of
plastic sheeting, of textile materials, of vulcanized fiber or of
paperboard, or wholly or mainly covered with such materials, if
the pencil case is not of plastic sheeting it does not fall in
Heading 4202. Therefore, if the pencil case does not have an
outer surface of plastic sheeting, the issue becomes whether it
is considered plastic articles for the conveyance or packing of
goods. If so, the pencil case will be classifiable in the
provision for these articles under subheading 3923.10.00, HTSUSA.
Webster's Third New International Dictionary of the English
Language, unabridged (1986) defines the words "sheet" and
"sheeting" as follows:
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 ***.
In Sekisui Products, Inc. v. United States, 63 Cust. Ct. 123,
C.D. 3885 (1969) the court cited with approval, Webster's
definition of "sheets".
It is our position that the above cited definition requires
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 the provision for articles with outer surface
of plastic sheeting under subheading 4202.32.2000, HTSUSA.
The question of whether the pencil case is an article for
the conveyance or packing of goods must now be decided. The
Explanatory Notes constitute the official interpretation of the
tariff at the international level. 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. The pencil case at issue is used to convey pencils
and pens. Therefore, the pencil case is classified under this
heading. See HRL 083600 of May 24, 1989, and HRL 084657 of June
13, 1989, where a lipstick case and a cosmetic compact were
classified under heading 3923, HTSUSA, based on the same
analysis.
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HOLDING:
The pencil case is classified 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, and dutiable at the rate of 3 percent ad
valorem.
HRL 082828 of April 27, 1989 is modified in accordance with
this ruling.
Sincerely,
John Durant, Director
Commercial Rulings Division