CLA-2 CO:R:C:G 082698 NLP
Ms. Siegi Spyropoulos
Allergan International
2525 Dupont Drive
Irvine, CA 92715
RE: Plastic contact lens storage case
Dear Ms. Spyropoulos:
This is in response to your letter, dated May 23, 1988,
requesting a tariff classification ruling for a plastic contact
lens storage case under the Harmonized Tariff Schedule of the
United States (HTSUS). A sample was submitted for examination.
FACTS:
The contact lens storage case is made of injection molded
plastic and is imported from Taiwan.
ISSUE:
Whether the plastic contact lens storage case is
classifiable under subheading 4202.32, which provides for
articles of a kind normally carried in the pocket or handbag
with an outer surface of plastic sheeting, or heading 3923, which
provides for articles for the conveyance or packing of goods, of
plastics?
LAW AND ANALYSIS:
The Explanatory Notes to the HTSUS are the official
interpretation of the tariff at the international level. The
Explanatory Notes to heading 4202 state that articles covered by
the second part of the heading, i.e., "traveling bags, toiletry
bags...and similiar containers", are limited by material. They
must only be of the materials specified in heading 4202, or must
be wholly or mainly covered with such materials.
-2-
Subheading 4202.32.1000, HTSUS, provides for articles of a
kind normally carried in the pocket or in the handbag: with outer
surface of plastic sheeting: of reinforced or laminated plastics.
Since the plastic contact lens storage case is not made of
reinforced or laminated plastic, it cannot be classified under
subheading 4202.32.1000.
Subheading 4202.32.2000, HTSUS, provides for articles of a
kind normally carried in the pocket or in the handbag, with outer
surface of plastic sheeting, other. Merchandise must be of
plastic sheeting to be classified in this subheading.
Various dictionaries define the word 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
form, piece, plate, or slab as of
photographic film, glass, metal, etc..
sheeting 1. the act of covering with or forming
into 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
continous film ***.
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 the
provision for articles with outer surface of plastic sheeting in
subheading 4202.32.2000.
-3-
HRL 083600, dated May 24, 1989, dealt with the
classification of a three-lipstick purse compact case, which was
made of injection molded plastic. The ruling held that the
compact was not made of plastic sheeting and was classifiable
as plastic articles for the conveyance of goods in heading 3923.
The contact lens storage case at issue is also made of an
injection mold plastic and, therefore, is not made of plastic
sheeting and is not classifiable under subheading 4202.32.2000.
As to whether the lens case is an article for the conveyance
or packing of goods, we note that the Explanatory Notes for
heading 3923 state that the heading covers all articles of
plastics commonly used for packing or conveyance of all kinds of
products. Inasmuch as the lens case is a case used to convey
contact lenses, it is classifiable under subheading 3923.10.0000
as articles for the conveyance or packing of goods, of plastic:
boxes, cases, crates and similiar articles.
HOLDING:
The plastic contact lens storage case is classifiable under
subheading 3923.10.0000, and it is dutiable at the rate of 3
percent ad valorem.
Sincerely,
John Durant, Director
Commercial Rulings Division