Tariff classification of a cigarette case made in New Zealand

HQ 084525 August 10, 1989 CLA-2 CO:R:C:G 084525 DC CATEGORY: Classification TARIFF NO.: 3923.10.0000 Mr. Peter Biggs Manager Thexus Group International 16000 Sherman Way #104, Los Angeles, CA 91406 RE: Tariff classification of a cigarette case made in New Zealand Dear Mr. Biggs: Your letter dated April 14, l989, addressed to our New York office concerning the tariff classification of a plastic cigarette case, has been referred to this office for a direct reply to you. FACTS: The cigarette case is made of injection molded plastics. It is designed to hold 20 standard cigarettes and a BIC brand lighter. ISSUE: Does the cigarette case 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. 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 -2- 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. As to whether the cigarette case is an article 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 cigarette case is used to convey cigarettes, 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 cigarette case 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:dc:typed 07/24/89 DCahill library name: 084525