CLA-2 CO:R:C:G: 084657 DPS
Ms. Anne L. Friedman
International Manufacturing Coordinator
Mary Kay Cosmetics, Inc.
1330 Regal Row
P.O. Box 47167
Dallas, Texas 75247
RE: Classification of empty plastic cosmetic compact
Dear Ms. Friedman:
Your letter of May 1, 1989, to our New York office, has been
referred to this office for a ruling on the tariff classification
of empty plastic cosmetic compacts imported from Mexico, under
the Harmonized Tariff Schedule of the United States Annotated
(HTSUSA). Samples were submitted with your letter.
FACTS:
The article requiring HTSUSA classification is a compact
made of injection molded plastics. The item measures 3" x 2
5/8". The box is hinged and latched for tight closure. A small
mirror is imbedded on the inside of its top portion. The compact
is designed for carrying cosmetics which are sold separately
and inserted into the bottom of the compact after importation.
ISSUE:
How the empty plastic compact is properly classified under
the HTSUSA.
LAW AND ANALYSIS:
The General Rules for the Interpretation of the Harmonized
System (GRI's) govern classification under the Harmonized Tariff
Schedule. According to GRI 1, the primary consideration in
determining whether merchandise should be classified in a heading
should be given to the language of the heading and any relevant
chapter or section notes. The subheadings at issue in this case
are:
(a) 3923.10.0000, HTSUSA, articles for the
conveyance or packing of goods,of plastics;
stoppers, lids, caps and other closures, of
plastics: boxes, cases, crates and similar
articles; and
(b) 4202.32.2000, HTSUSA, for articles of
a kind normally carried in the pocket or in
the handbag, with outer surface of plastic
sheeting: other.
Here, subheading 4202.32.2000 appears to describe the item
except for the terms, "with outer surface of plastic sheeting."
Heading 4202 provides, in pertinent part:
Trunks, suitcases, vanity cases, attache
cases, brief cases...sports bags, bottle
cases, jewelry boxes, powder cases, cutlery
cases, and similar containers, of leather or
of composition leather, of plastic sheeting,
or textile materials, of vulcanized fiber or
of paperboard, or wholly or mainly covered
with such materials.
As applied to the plastic compact at issue, the above quoted
heading language indicates that an item must be made of one of
the materials specified. To fall under this heading, the
plastic compact must have an outer surface of plastic sheeting.
In Sekisui Products, Inc. v. United States, 63 Cust. Ct. 123,
C.D. 3885 (1969), the court cited with approval, Webster's
definition of "sheets." The dictionary definition is as follows:
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 continuous
film ***.
Webster's Third New International Dictionary of the English
Language, Unabridged (1986).
Consistent with the definitions cited above, an item that is
made of injection molded plastics, 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,
subheading 4202.32.2000.
The Explanatory Notes to the HTSUSA constitute the official
interpretation of the tariff at the international level. 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. The compact in
question is to be used for packing cosmetic creams. Therefore,
subheading 3923.10.0000, the provision for boxes, cases, crates
and similar articles, of plastics, describes this article.
HOLDING:
The plastic compact, to be used for carrying cosmetics
(which are sold separately), is properly classifiable under the
provision for articles for the conveyance or packing of goods, of
plastics: boxes, cases, crates and similar articles, in
subheading 3923.10.0000 HTSUSA. Items classified under this
subheading are dutiable at the rate of 3 percent ad valorem.
Items within this classification which are products of Mexico, a
beneficiary nation under the Generalized System of Preferences
(GSP),are entitled to duty free treatment under the GSP upon
compliance with all applicable regulations.
Sincerely,
John Durant, Director
Commercial Rulings Division