HQ 083386: Tissue tote and cotton ball/applicator tip organizers

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 083386

                                        September 15, 1989


          CLA-2 CO:R:C:G  083386 DSN

          CATEGORY:  Classification

          TARIFF NO.:  3923.10.0000, 3924.90.5000

          Mr. Edward J. Murray
          Director of Importing
          Allied of Chicago, Inc.
          190 Carpenter Avenue
          Wheeling, IL 60090

          RE:  Tissue tote and cotton ball/applicator tip organizers

          Dear Mr. Murray:

                This ruling letter is in reference to your request of May
          3, 1988, for tariff classification under the Harmonized Tariff
          Schedule of the United States Annotated (HTSUSA), for organizers
          produced in China or Hong Kong.  Samples were submitted for
          examination.

          FACTS:

                Three samples were submitted.  Style number V108 is a
          tissue tote which measures approximately 3 inches by 4 inches.
          It is made of injected molded plastic with a a metal strip across
          the top of the case.  The inside top cover contains a mirror
          while the bottom cover is fitted with a cut-out oval tray
          designed to hold tissues in place.  The tissues are packaged
          inside the tote case.

                The other two samples consist of a decanter style
          organizer, of clear acrylic plastic, designed for storing cotton
          balls and applicator tips, or make-up sponges.   The organizer
          consists of two separate containers attached at the base.  One of
          the containers is slightly taller and has a slightly larger
          diameter than the other container.  Each container has a separate
          top.  One sample contains make-up sponges and eye makeup (tip)
          applicators and the package describes the product as a "sponge 'n
          applicator", which measures approximately 5 inches by 5-1/2
          inches which keeps puffs, swabs, pens, pencils, candies in easy












                                         -2-

          sight.  The box describes this product as providing hundreds of
          uses.  The cosmetic accessories that are provided are from
          Taiwan, although the cotton balls may also be purchased from
          South Korea or Hong Kong.  The other sample is identical except
          it does not contain any cosmetic accessories.  It is packaged as
          a cotton ball and swab holder and the box does not list any other
          uses.

          ISSUE:

                How are the samples at issue classified under the HTSUSA?

          LAW AND ANALYSIS:

                Classification of merchandise under the HTSUSA is in
          accordance with the General Rules of Interpretation (GRI's),
          taken in order.  Pursuant to GRI 1, the plastic decanter alone
          would be classified in heading 3924, HTSUSA, as other household
          and toilet articles.  However, since one of the decanters and the
          compact tissue tote contains cosmetic accessories, and no one
          heading describes the complete article, classification is in
          accordance with GRI 3.

                GRI 3(b) provides that goods put up in sets for retail sale
          which cannot be classified by GRI 3(a), are classified as if they
          consisted of the material or component which gives them their
          essential character.  The Explanatory Notes constitute the
          official interpretation of the tariff at the international level.
          The Explanatory Notes for GRI 3(b) state that goods put up in
          sets for retail sale are those which consist of at least two
          different articles which are classifiable in different headings;
          consist of products of articles put up together to meet a
          particular need or carry out a specific activity; and are put up
          in a manner suitable for sale directly to users without
          repacking.

                The two articles at issue are classifiable under different
          headings because they contain tissues, mirror, sponges, and/or
          eye makeup applicators as well as the decanter or tote.  They are
          also put together to meet a particular need of the consumer in
          having their cosmetic accessories in specific containers.  In
          addition, the articles are suitable for sale directly to the
          purchaser without repacking.  Thus, the cosmetic accessories and
          the decanters are considered sets.

                Having determined that the two samples are considered sets,
          we must decide the essential character in order to properly
          classify the samples.  According to the Explanatory Notes to GRI
          3(b), essential character may be determined by the nature of the
          material or component, its bulk, quantity, weight or value, or by












                                         -3-

          the role of a constituent material in relation to the use of the
          goods.   It is our opinion that the containers impart the
          essential character because their value is much greater than the
          value of either the sponges or applicators or tissues.  These
          cosmetic articles are merely included with the containers as an
          inducement to purchase the holders.

                With respect to the classification of the tissue case,
          subheading 4202.32.2000, HTSUSA 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 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 tissue case is not of plastic sheeting it does not fall in
          heading 4202, HTSUSA. Therefore, if the tissue case does not have
          an outer surface of plastic sheeting, the issue becomes whether
          is it considered plastic articles for the coveyance or packing of
          goods.  If so, the tissue case will be classifiable in the
          provision for these articles under subheading 3923.10.00, HTSUSA.

                It is our position 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.  In HRL 082262 of August 14, 1989, a
          plastic tissue case similar to the sample at issue was classified
          under subheading 3923.10.0000, HTSUSA, based on the same
          analysis.  See also 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.

          HOLDING:

                The tissue case is classified under subheading
          3923.10.0000, HTSUSA, which provides for articles for the
          conveyance of packing of goods, of plastics, boxes, cases, crates
          and similar articles, and dutiable at the rate of 3 percent ad
          valorem.

                The decanter style organizers are classified under
          subheading 3924.90.5000, HTSUSA, which provides for other
          household articles and toilet articles, of plastics, other,
          other, and dutiable at the rate of 3.4 percent ad valorem.

                                        Sincerely,


                                        John Durant, Director
                                        Commercial Rulings Division