HQ 083600: Classification of a three-lipstick purse compact

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 083600

                                    May 24, 1989

          CLA-2 CO:R:C:G 083600 JLJ, 836010

          CATEGORY: Classification

          TARIFF NO.: 3923.10.00

          Mr. Dean M. Brown
          Dean M. Brown Enterprises
          43 Burtis Lane
          Syosset, New York 11791

          RE: Classification of a three-lipstick purse compact

          Dear Mr. Brown:

               You inquired about the tariff classification of a plastic
          three-lipstick purse compact under the Harmonized Tariff Schedule
          of the United States Annotated (HTSUSA).  You submitted a sample
          along with your letter.

          FACTS:

               The instant sample is made of injected molded plastic.  The
          case, which measures 2-1/2 inches by 2-1/4 inches by 1 inch,
          holds three lipstick tubes.  A small mirror is embedded in the
          front of the compact.

          ISSUE:

               What does "plastic sheeting" mean for purposes of subheading
          4202.32.2000, HTSUSA?  How are the three lipstick compacts
          classified.?

          LAW AND ANALYSIS:

               Do the compacts have an outer surface of plastic sheeting?
          If they do, they will be classifiable under subheading
          4202.32.2000 HTSUSA as articles of a kind normally carried in the
          handbag with outer surface of plastic sheeting.  Inasmuch as
          Heading 4202 provides only for "...similar containers, of leather
          or of composition leather, of plastic sheeting, of textile
          materials, of vulcanized fiber or of paperboard, or wholly or
          mainly covered with such materials, if the compact is not of
          plastic sheeting it does not fall in Heading 4202.  Therefore, if
          the compacts do not have an outer surface of plastic sheeting,















                                         -2-


          the issue becomes whether they are plastic articles for the
          conveyance or packing of goods.  If they are, they will be
          classifiable in the provision for these articles in subheading
          3923.10.00 HTSUSA.

               Various dictionaries define the words "sheet" and "sheeting"
          as follows:

            The Random House Dictionary of the English Language, (1983):

                     sheet 2. a broad, relatively thin, surface layer or
                     covering.  3. a relatively thin, usually rectangular
                     form, piece, plate, or slab as of photographic film,
                     glass, metal, etc.

                     sheeting 1. the act of covering with or forming into a
                     sheet or sheets.

               Webster's Third New International Dictionary of the English
          Language, Unabridged (1986);

                     sheet 5: A broad thinly expanded portion of metal or
                     other substance.

                     sheeting 1: a material in the form of sheets *** b:
                     material (as a plastic) in the form of continuous film
                     ***.

               See also Sekisui Products, Inc. v. United States, 63 Cust.
          Ct. 123, C.D. 3885 (1969) which cites the Webster's definition of
          "sheets" with approval.

               It is our position that the above cited definitions require
          a finding that an article which is made directly from a mass of
          plastic which never becomes a "sheet" or "sheeting" and which
          never has a "sheet" or "sheeting" applied to its surface cannot
          be classified under the provision for articles with outer surface
          of plastic sheeting in subheading 4202.32.2000.

               The issue of whether the compacts are articles for the
          conveyance or packing of goods must now be decided.  The Explana-
          tory Notes for Heading 3923, HTSUSA, state that the heading
          covers all articles of plastics commonly used for packing or
          conveyance of all kinds of products.  Inasmuch as the instant
          compact is a case used to convey the three lipsticks, it is
          classified under the provision for articles for the conveyance or
          packing of goods, of plastics: boxes, cases, crates and similar
          articles, in subheading 3923.10.00, HTSUSA, dutiable at the rate
          of 3 percent ad valorem.












                                         -3-


          HOLDING:

               For the foregoing reasons, the three-lipstick compact is
          classified under the provision for plastic articles for the
          conveyance of goods in subheading 3923.10.00, HTSUSA.

                                         Sincerely,




                                         John Durant, Director
                                         Commercial Rulings Division
















































          6cc: A.D. N.Y. Seaport (NIS's Joan Mazzola and Kevin Gorman)
          JLJohnson:tj:typed 05/22/89
          Jones library
          name: 083600JLJ