CLA-2 CO:R:C:G 083974

Mr. Michael Scotti
John F. Kilroy Co. Inc.
One World Trade Center
New York, N.Y. 10048

RE: Tariff classification of a cosmetic case produced in Italy.

Dear Mr. Scotti:

Your letter dated November 2, 1988, addressed to our New York office concerning the tariff classification of a plastic cosmetic case with a mirror, has been referred to this office for a direct reply to you. A sample was submitted for examination.


The compact measures 2 3/4" X 2 1/8". It is made of injection molded plastic and a mirror is fitted to its inside cover. After importation a brush and cosmetic material will be inserted into the compact.


Does the compact have an outer surface of plastic sheeting?


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 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 l: 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 compacts are articles 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 subject compact is a case used to convey a brush and some type of cosmetic, 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.



The compact is classifiable under subheading 3923.1000, HTSUSA, and dutiable at the rate of 3 percent ad valorem.


John Durant, Director,
Commercial Rulings Division

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