HQ 083971: Tariff classification of a plastic compact with or without a mirror

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 083971

                                    July 31, 1989

          CLA-2 CO:R:C:G  083971 DC

          CATEGORY: Classification

          TARIFF NO.: 3923.10.0000

          Ms. Carol A. Garrity
          Sales Administrator
          Garrett-Hewitt International, Inc.
          901 Broadway
          Suite 16
          North White Plains, New York 10603

          RE: Tariff classification of a plastic compact
              with or without a mirror

          Dear Ms. Garrity:

               Your letter dated November 23, 1988, addressed to our New
          York office concerning the tariff classification of a plastic
          compact with or without a mirror made in Taiwan, has been
          referred to this office for a direct reply to you.  A sample was
          submitted for examination.

          FACTS:

               The sample compact measures 3-1/8 inches by 3-1/4 inches and
          is made of injection molded plastics.  A mirror is fitted to its
          inside cover.  After importation the compact will be filled with
          some type of cosmetics.

          ISSUE:

               Does the compact have an outer surface of plastic sheeting

               Does the mirror or the plastic material impart the essential
          character to the sample?

          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

















                                         -2-


          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
                     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.

               It is also our view that a compact with a mirror is a
          composite good the classification of which is governed by General
          Rule of Interpretation 3(b), HTSUSA.  This rule provides that
          under certain circumstances composite goods made up of different
          components shall be classified as if they consisted of the
          component which gives them their essential character.  We find
          that the plastic component gives the sample compact with a mirror
          its essential character.

               As to whether compacts are articles for the conveyance of
          packing of goods, we note that the Explanatory Notes for heading
          3923, HTSUSA, state that the heading covers all articles of











                                         -3-


          plastics commonly used for packing or conveyance of all kinds of
          products.  Inasmuch as the subject compact is a case used to
          convey cosmetics, 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 compact with or without a mirror, 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










































          6cc AD NY Seaport
          1cc Kevin Gorman NY Seaport
          1cc Joan Mazzola NY Seaport
          1cc John Durant
          1cc Legal Reference
          DCahill:tj:typed 06/16/89
          Cahill library
          name: 083971DC