CLA-2 CO:R:C:G 083600 JLJ, 836010
Mr. Dean M. Brown
Dean M. Brown Enterprises
43 Burtis Lane
Syosset, New York 11791
RE: Classification of a three-lipstick purse compact
Dear Mr. Brown:
You inquired about the tariff classification of a plastic
three-lipstick purse compact under the Harmonized Tariff Schedule
of the United States Annotated (HTSUSA). You submitted a sample
along with your letter.
The instant sample is made of injected molded plastic. The
case, which measures 2-1/2 inches by 2-1/4 inches by 1 inch,
holds three lipstick tubes. A small mirror is embedded in the
front of the compact.
What does "plastic sheeting" mean for purposes of subheading
4202.32.2000, HTSUSA? How are the three lipstick compacts
LAW AND ANALYSIS:
Do the compacts have an outer surface of plastic sheeting?
If they do, they will be classifiable under subheading
4202.32.2000 HTSUSA as articles of a kind normally carried in the
handbag with outer surface of plastic sheeting. Inasmuch as
Heading 4202 provides only for "...similar containers, of leather
or 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 compact is not of
plastic sheeting it does not fall in Heading 4202. Therefore, if
the compacts do not have an outer surface of plastic sheeting,
the issue becomes whether they are plastic articles for the
conveyance or packing of goods. If they are, they will be
classifiable in the provision for these articles in subheading
Various dictionaries define the words "sheet" and "sheeting"
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 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
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 the provision for articles with outer surface
of plastic sheeting in subheading 4202.32.2000.
The issue of whether the compacts are articles for the
conveyance or packing of goods must now be decided. The Explana-
tory 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 instant
compact is a case used to convey the three lipsticks, it is
classified under the provision for articles for the conveyance or
packing of goods, of plastics: boxes, cases, crates and similar
articles, in subheading 3923.10.00, HTSUSA, dutiable at the rate
of 3 percent ad valorem.
For the foregoing reasons, the three-lipstick compact is
classified under the provision for plastic articles for the
conveyance of goods in subheading 3923.10.00, HTSUSA.
John Durant, Director
Commercial Rulings Division
6cc: A.D. N.Y. Seaport (NIS's Joan Mazzola and Kevin Gorman)