HQ 084525: Tariff classification of a cigarette case made in New Zealand

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 084525

                                   August 10, 1989

          CLA-2 CO:R:C:G  084525 DC

          CATEGORY: Classification

          TARIFF NO.: 3923.10.0000

          Mr. Peter Biggs
          Manager
          Thexus Group International
          16000 Sherman Way #104,
          Los Angeles, CA 91406

          RE: Tariff classification of a cigarette case made in New Zealand

          Dear Mr. Biggs:

               Your letter dated April 14, l989, addressed to our New York
          office concerning the tariff classification of a plastic
          cigarette case, has been referred to this office for a direct
          reply to you.

          FACTS:

               The cigarette case is made of injection molded plastics.  It
          is designed to hold 20 standard cigarettes and a BIC brand
          lighter.

          ISSUE:

               Does the cigarette case have an outer surface of plastic
          sheeting?

          LAW AND ANALYSIS:

               It has been suggested that this merchandise has an outer
          surface of plastic sheeting and is, therefore, classifiable under
          subheading 4202.32.2000, Harmonized Tariff Schedule of the United
          States Annotated (HTSUSA), as articles of a kind normally carried
          in the pocket or in the handbag, with outer surface of plastic
          sheeting, other.

               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












                                         -2-


          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 subheading 4202.32.2000, HTSUSA.

               As to whether the cigarette case is an article for the
          conveyance or packing of goods, we note that the Explanatory
          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 cigarette case is used to
          convey cigarettes, it is classifiable under subheading
          3923.10.0000, HTSUSA, as articles for the conveyance or packing
          of goods, of plastics, boxes, cases, crates and similar articles.

          HOLDING:

               The cigarette case is classifiable under subheading
          3923.10.0000, HTSUSA, and dutiable at the rate of 3 percent ad
          valorem.

                                        Sincerely,




                                        John Durant, Director
                                        Commercial Rulings Division













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          DCahill:dc:typed 07/24/89
          DCahill library
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