HQ 082262: Classification of a plastic tissue case

us-cbp-cross-rulings-hq-082262HQ 082262: Classification of a plastic tissue caseGuidance

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 082262

                                   August 14, 1989



          CLA-2:CO:R:C:G  082262  SR

          CATEGORY:  Classification

          TARIFF NO.:  3923.10.0000

          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




















































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