HQ 083974: Tariff classification of a cosmetic case produced in Italy.

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 083974

                                    June 12, 1989

          CLA-2  CO:R:C:G  083974

          CATEGORY: Classification

          TARIFF NO.: 3923.10.0000

          Mr. Michael Scotti
          John F. Kilroy Co. Inc.
          One World Trade Center
          New York, N.Y. 10048

          RE: Tariff classification of a cosmetic case produced in Italy.

          Dear Mr. Scotti:

                Your letter dated November 2, 1988, addressed to our New
          York office concerning the tariff classification of a plastic
          cosmetic case with a mirror, has been referred to this office for
          a direct reply to you. A sample was submitted for examination.

          FACTS:

                The compact measures 2 3/4" X  2 1/8". It is made of
          injection molded plastic and a mirror is fitted to its inside
          cover. After importation a brush and cosmetic material will be
          inserted into the compact.

          ISSUE:

                Does the compact 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.




















                                         -2-

                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
                      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 l: 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 compacts are articles 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 subject compact is a case used to
          convey a brush and some type of cosmetic, 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.

















                                         -3-

          HOLDING:

                The compact is classifiable under subheading 3923.1000,
          HTSUSA, and dutiable at the rate of  3 percent ad valorem.

                                   Sincerely,




                                   John Durant, Director,
                                   Commercial Rulings Division



















































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