CLA-2 CO:R:C:G 084714 CC
Ms. Theresa M. Plant
Exaplast S.A.
c/o Banco de Sabadell
405 Lexington Avenue, 37th Floor
New York, N.Y. 10174
RE: Classification of plastic compacts
Dear Ms. Plant:
This letter is in reference to your inquiry letter, dated
May 12, 1989, requesting the tariff classification of plastic
compacts from Spain under the Harmonized Tariff Schedule of the
United States Annotated (HTSUSA). Samples were submitted for
examination.
FACTS:
The four compacts submitted are all made of injection
molded plastics. Two of the vanity cases are designated as E-
126. They measure 5 by 2 inches and are similar, except that one
has a mirror on the inside of its top lid. Part E-091 is a
compact measuring 3-1/2 by 1-1/2 inches; part E-044 is a compact
measuring 1-1/2 by 1-1/2 inches.
You requested classification of two other items, designated
as part E-092, an expositor, and part Tarro 61/50, a 50 ml. jar.
In a telephone conversation to Customs Headquarters on July 14,
1989, you stated that you no longer wished to have these two
items classified. Therefore, pursuant to 19 CFR 177.6,
classification of parts E-092 and Tarro 61/50 is withdrawn.
ISSUE:
Whether the merchandise at issue is made of plastic sheeting
and, therefore, is classified under subheading 4202.32.2000,
HTSUSA?
LAW AND ANALYSIS:
Subheading 4202.32.2000, HTSUSA, provides for trunks,
traveling bags, toiletry bags, and similar containers, of
plastic sheeting, articles of a kind normally carried in the
pocket or in the handbag, with outer surface of plastic sheeting,
other. Merchandise must be made of plastic sheeting to be
classified under this subheading.
The compacts at issue are made by an injection mold method.
HRL 083600, dated May 24, 1989, a copy of which is attached,
which dealt with merchandise made by an injection mold method and
similar to that at issue, found that it was not made of plastic
sheeting. Thus, the merchandise at issue is not of plastic
sheeting, and cannot be classified under subheading
4202.32.2000. The above-mentioned ruling classified the
merchandise as plastic articles for the conveyance of goods in
Heading 3923, which is how the merchandise at issue should be
classified.
The mirror in one of the compacts designated as part E-126
does not change the classification of that item in Heading 3923.
This compact is a composite good the classification of which is
governed by General Rule of Interpretation 3(b). This rule
provides that under certain circumstances composite goods made up
of different components shall be classified as if they consisted
of the component which gives them their essential character. We
find that the plastic component is the component which gives the
compact its essential character.
HOLDING:
The compacts are classifiable under subheading
3923.10.0000, HTSUSA, which provides for articles for the
conveyance or packing of goods, of plastics, boxes, cases,
crates and similar articles. The rate of duty is 3 percent ad
valorem.
Sincerely,
John Durant, Director
Commercial Rulings Division