Classification of plastic compact and lipstick cases

HQ 083122 June 12, 1989 CLA-2:CO:R:C:G 083122 SR CATEGORY: Classification TARIFF NO.: 3923.10.0000 Mr. Alan R. Klestadt Grunfeld, Desiderio, Lebowitz & Silverman 12 East 49th Street New York, N.Y. 10017 RE: Classification of plastic compact and lipstick cases Dear Mr. Klestadt: This is in reference to your letter dated November 25, 1988, requesting the tariff classification of plastic compact and lipstick cases under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA). Samples were submitted of unknown country of origin. FACTS: The merchandise at issue consists of three styles of compact cases and two styles of lipstick holders; all are made of injection molded plastics. The compacts have small rectangular mirrors on the inside top lid. Small cosmetic trays will be inserted into the bottom of the compact after importation. ISSUE: Whether the merchandise at issue is made of plastic sheeting and therefore classifiable under subheading 4202.32.2000, HTSUSA. LAW AND ANALYSIS: Subheading 4202.32.2000, HTSUSA, provides for trunks, traveling bags, toiletry bags, and similar containers, of plastic sheeting, articles of a kind normally carried in the pocket or in the handbag, with outer surface of plastic sheeting, other. In order to be classified under this subheading the merchandise must be made of plastic sheeting. -2- The merchandise at issue is made by an injection mold method and therefore, is not made of plastic sheeting. HRL 083600 (attached), dated May 24, 1989, which dealt with the same type of merchandise found that the goods were not made of plastic sheeting. This ruling classified the merchandise as plastic articles for the conveyance of goods. HOLDING: The plastic compact and lipstick cases at issue are classifiable 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. The rate of duty under the General duty rate column is 3 percent ad valorem. Sincerely, John Durant, Director Commercial Rulings Division 6 cc A.D. New York Seaport 1 cc Durant 1 cc legal reference