HQ 083122: Classification of plastic compact and lipstick cases

Native CBP ruling rendition. Applicability is fact-specific; modification/revocation relationships and original publisher date are retained. Publisher sentinel year0001 means unknown date, not a historical legal adoption.

                                      HQ 083122

                                    June 12, 1989



          CLA-2:CO:R:C:G  083122  SR

          CATEGORY:  Classification

          TARIFF NO.:  3923.10.0000

          Mr. Alan R. Klestadt
          Grunfeld, Desiderio, Lebowitz & Silverman
          12 East 49th Street
          New York, N.Y. 10017

          RE: Classification of plastic compact and lipstick cases

          Dear Mr. Klestadt:

               This is in reference to your letter dated November 25, 1988,
          requesting the tariff classification of plastic compact and
          lipstick cases under the Harmonized Tariff Schedule of the United
          States Annotated (HTSUSA).  Samples were submitted of unknown
          country of origin.

          FACTS:

               The merchandise at issue consists of three styles of compact
          cases and two styles of lipstick holders; all are made of
          injection molded plastics.  The compacts have small rectangular
          mirrors on the inside top lid.  Small cosmetic trays will be
          inserted into the bottom of the compact after importation.

          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 the same type of
          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 lipstick cases at issue 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 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