HQ 084691: Classification of a plastic lipstick 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 084691

                          June 21, 1989


CLA-2:CO:R:C:G   084691  CC

CATEGORY:  Classification

TARIFF NO.:  3923.10.0000

J.A. Piotrowski
Emery Customs Brokers
147-27 175th St.
Jamaica, N.Y.  11434

RE:  Classification of a plastic lipstick case

Dear Mr. Piotrowski:

     This letter is in response to your inquiry letter, dated May
4, 1989, requesting the tariff classification of a plastic
lipstick case under the Harmonized Tariff Schedule of the United
States Annotated (HTSUSA).  A sample was submitted for
examination.

FACTS:

     The sample at issue is made of injected molded plastic.  The
case is composed of a base, which is designed to hold one
lipstick tube, and a cover.  The case is hexagonally shaped and
is approximately 2-7/8 inches in length.

ISSUE:

     Whether the merchandise at issue is made of plastic sheeting
and, therefore, is classified 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.  Merchandise must be made of plastic sheeting to be
classified under this subheading.

     The merchandise at issue is made by an injection mold
method.  HRL 083600, dated May 24, 1989, a copy of which is
attached, which dealt with merchandise made by an injection mold
method and similar to that at issue, found that it was not made
of plastic sheeting.  Thus, the merchandise at issue is not of
plastic sheeting, and cannot be classified under subheading
4202.32.2000.  The above mentioned ruling classified the
merchandise as plastic articles for the conveyance of goods,
which is how the merchandise at issue should be classified.

HOLDING:

     The plastic lipstick 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 is 3 percent ad
valorem.


                                   Sincerely,





                                   John Durant, Director
                                   Commercial Rulings Division