CLA-2 CO:R:C:G: 083280 NLP
Ms. Florence Pianko
Advance Watch Company
26400 W. 8 Mile Road
Southfield, Michigan 48034
RE: Tariff classification of plastic blisters
Dear Ms. Pianko:
Your letter dated November 10, 1988, addressed to our New
York office concerning the tariff classification of a plastic
blister under the Harmonized Tariff Schedule of the United States
(HTSUS), has been referred to this office for a direct reply to
you. A sample was submitted for examination.
FACTS:
The sample is a clear piece of rigid plastic measuring
approximately 3-3/4 inches by 10 inches. The plastic is shaped
to hold a combination watch/key chain. After importation, the
watch/key chain will be placed on top of a paper card, and
covered with the blister, which will then be secured to the card.
The blister, when assembled to the card, forms the container for
the merchandise sealed within.
ISSUE:
Whether the plastic blister is classifiable in Heading
3923, which provides for articles for the conveyance or packing
of goods, of plastics?
LAW AND ANALYSIS:
Classification under the HTSUS is governed by the General
Rules of Interpretation (GRI's) taken in order. GRI 1 provides
that classification is determined in accordance with the terms of
the headings and any relevant Section or Chapter notes. Heading
3923 provides for articles for the conveyance or packing of
goods, of plastics; stoppers, lids, caps and other closures, of
plastics. The instant blister pack, even if not considered to
form a container by itself, would nonetheless seem to be "an
article" for the packing of goods, falling within Heading 3923.
-2-
The Explanatory Notes constitute the official interpretation
of the tariff at the international level. The Explanatory Notes
for Heading 3923 state that this heading covers all articles of
plastics commonly used for the packing or conveyance of all kinds
of products. The plastic blister is an article that will be used
to pack or convey products.
GRI 2 provides further support for the argument that the
plastic blister falls within Heading 3923. GRI 2 provides that:
(a) Any reference in a heading to an article
shall be taken to include reference to
that article incomplete or unfinished,
provided that, as entered, the incomplete
or unfinished article has the essential
character of the complete or finished
article.
The plastic blister imparts the essential character of the
completed article, which will be used for the packing or
conveyance of a product. The plastic blister will serve as the
holder of the watch/key combination and it will be the base of
the package. In addition, the blister has the form of the
articles to be packaged. Thus, the reference in Heading 3923 can
be taken to include the instant blister.
HOLDING:
The plastic blister is classifiable under subheading
3923.90.0000, which provides for articles for the conveyance or
packing of goods, of plastics, Other. The rate of duty is 3% ad
valorem.
Sincerely,
John Durant, Director
Commercial Rulings Division
6cc: A.D. N.Y. Seaport
1cc: CITA
1cc: Legal Refernce Section