CLA-2:CO:R:C:G 082262 SR
Mr. John T. Addario
Ja-Mar Forwarding
Airport International Plaza
U.S. 1-9 at International Way
Newark, New Jersey 07114
RE: Classification of a plastic tissue case
Dear Mr. Addario:
This is in reference to your letter dated December 23, 1987,
requesting the tariff classification of a plastic tissue case
under the Harmonized Tariff Schedule of the United States
Annotated (HTSUSA). A sample produced in Hong Kong was provided.
FACTS:
The merchandise at issue is a plastic tissue case. The case
is compact-like and has a mirror. It is made of injection molded
plastic.
ISSUE:
Whether the merchandise at issue is made of plastic sheeting
and therefore classifiable 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. In
order to be classified under this subheading the merchandise must
be made of plastic sheeting.
-2-
The merchandise at issue is made by an injection mold method
and therefore, is not made of plastic sheeting. HRL 083600
(attached), dated May 24, 1989, which dealt with similar
merchandise found that the goods were not made of plastic
sheeting. This ruling classified the merchandise as plastic
articles for the conveyance of goods.
HOLDING:
The plastic compact and tissue case at issue is 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
under the General duty rate column is 3 percent ad valorem.
Sincerely,
John Durant, Director
Commercial Rulings Division
6 cc A.D. New York Seaport
1 cc Durant
1 cc legal reference