HQ 083383: Classification of a plastic compact case

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 083383

                                   August 22, 1989



          CLA-2:CO:R:C:G  083383  SR

          CATEGORY:  Classification

          TARIFF NO.:  3923.10.0000

          Mr. Eugene E. Engel
          Permanent Label Corp.
          801 Bloomfield Avenue
          Clifton, N.J. 07012

          RE: Classification of a plastic compact case

          Dear Mr. Engel:

               This is in reference to your letter dated December 13, 1988,
          requesting the tariff classification of a plastic compact case,
          various earring parts, and tape player parts under the Harmonized
          Tariff Schedule of the United States Annotated (HTSUSA).
          Classification of the earring parts and the tape player parts was
          issued by New York.  A sample compact case produced in Taiwan,
          Malaysia or Thailand was submitted.

          FACTS:

               The merchandise at issue is a compact case made of injection
          molded plastics.  The compact has a small circular mirror 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 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.  This type of
          merchandise, if produced in Malaysia or Thailand, may be entered
          free of duty under the General System of Preferences if otherwise
          qualified.

                                             Sincerely,




                                             John Durant, Director
                                             Commercial Rulings Division







































          6 cc A.D. New York Seaport
          1 cc Durant
          1 cc legal reference