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?
LAW AND ANALYSIS:
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
Various dictionaries define the words "sheet" and
"sheeting" as follows:
The Random House Dictionary of the English language
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 l: a material in the form of sheets *** b:
material (as a plastic) in the form of continuous
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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