Tariff classification of a plastic compact with or without a mirror

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