HQ 085224: Modification of HRL 082828 of April 27, 1989

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 085224

                                        September 18, 1989


          CLA-2 CO:R:C:G  085224 DSN

          CATEGORY:  Classification

          TARIFF NO.:  3923.10.0000

          Mr. Alan Kurz
          Vice President, Purchasing
          Pentapco, Inc.
          15401 S. Figueroa Street
          Gardena, California 90247

          RE:  Modification of HRL 082828 of April 27, 1989

          Dear Mr. Kurz:

                This ruling letter is to advise you that HRL 082828 of
          April 27, 1989, is being amended.

          FACTS:

                The sample originally submitted is a molded plastic pencil
          case which measures approximately 8-1/2 inches by 2 inches.  The
          top of the case is detachable and the bottom of the case has a
          divider at one end which is approximately 2 inches from that end.
          The top of the pencil holder has "Happy Bee" inscribed on it.

          ISSUE:

                Whether the pencil case was properly classified under
          subheading 4202.32.2000, HTSUSA.

          LAW AND ANALYSIS:

                Classification of merchandise is in accordance with the
          General Rules of Interpretation (GRI's), taken in order.  GRI 1
          provides that classification shall be determined according to the
          terms of the headings and any relative section or chapter notes.
          In HRL 082828 we classified the pencil case at issue under
          subheading 4202.32.2000, HTSUSA, which provides for articles of
          the kind normally carried in the pocket or in the handbag, with
          outer surface of plastic sheeting, other.  Inasmuch as Heading












                                         -2-

          4202, HTSUSA, provides only for "...similar containers, of
          leather or of composition leather, 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 pencil case is not of plastic sheeting it does not fall in
          Heading 4202.  Therefore, if the pencil case does not have an
          outer surface of plastic sheeting, the issue becomes whether it
          is considered plastic articles for the conveyance or packing of
          goods.  If so, the pencil case will be classifiable in the
          provision for these articles under subheading 3923.10.00, HTSUSA.

                Webster's Third New International Dictionary of the English
          Language, unabridged (1986) defines the words "sheet" and
          "sheeting" as follows:

                      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 ***.

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

                It is our position that the above cited definition requires
          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 under subheading 4202.32.2000, HTSUSA.

                The question of whether the pencil case is an article for
          the conveyance or packing of goods must now be decided.  The
          Explanatory Notes constitute the official interpretation of the
          tariff at the international level.  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.  The pencil case at issue is used to convey pencils
          and pens.  Therefore, the pencil case is classified under this
          heading.  See HRL 083600 of May 24, 1989, and HRL 084657 of June
          13, 1989, where a lipstick case and a cosmetic compact were
          classified under heading 3923, HTSUSA, based on the same
          analysis.  
















                                         -3-

          HOLDING:

                The pencil case is classified 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, and dutiable at the rate of 3 percent ad
          valorem.

                HRL 082828 of April 27, 1989 is modified in accordance with
          this ruling.

                                        Sincerely,




                                        John Durant, Director
                                        Commercial Rulings Division