CLA-2:CO:C:R:G 082992 SER
Mr. John Wolfson
Leading Forwarders Incorporated
One World Trade Center, Suite 1923
New York, N.Y. 10048
RE: Plastic Compact
Dear Mr. Wolfson:
This is in reference to your letter dated August 25, 1988,
requesting the tariff classification, under the Harmonized Tariff
Schedule of the United States Annotated (HTSUSA), of a plastic
compact. A sample from Korea was submitted. A metal compact
classification was also requested, and was provided by our New
York office in NYRL 831916.
FACTS:
The merchandise to be classified is a plastic compact to be
used with cosmetics. It measures 1-7/8" x 1-7/8" and is 3/8"
deep. It is made of injected molded plastics and its inside
cover is fitted with a mirror.
ISSUE:
What is the classification of the molded plastic compact
from Korea, under the HTSUSA?
LAW AND ANALYSIS:
Classification of goods under the HTSUSA is governed by the
General Rules of Interpretation (GRI), 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.
Goods made of plastic are covered in chapter 39 of the
HTSUSA. The merchandise at issue is covered under subheading
3923.90.00, HTSUSA, which provides for articles for the
conveyance or packing of goods, of plastics, other.
-2-
It has been suggested that the plastic compact should be
classified under heading 4202 which provides for articles of a
kind normally carried in the pocket or in the handbag with an
outer surface of plastic sheeting, other. There was some
question of whether the listing of materials, plastic sheeting,
was meant to specifically limit the materials to plastic sheeting
or just to plastic in general. It has been the position of
Customs to take the limit in its literal terminology. If a good
is made of molded plastic and not of plastic sheeting it cannot
be classified under the heading 4202. (See HQ 084525, 084076,
attached).
HOLDING:
The merchandise at issue is classifiable under subheading
3923.90.00, HTSUSA, which provides for articles for the
conveyance or packing of goods, of plastics, other. The rate of
duty is 3 percent ad valorem.
Sincerely,
John Durant, Director
Commercial Rulings Division
Enclosures