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HQ 082988


February 20, 1990

CLA-2 CO:R:C:G 082988 NLP

CATEGORY: CLASSIFICATION

TARIFF NO.: 3923.10.0000; 3923.90.0000; 3923.50.0000

Mr. John Wolfson
Leading Forwarders, Inc.
One World Trade Center
Suite 1923
New York, New York 10048

RE: Plastic powder boxes, plastic bases and plastic lids

Dear Mr. Wolfson:

This is in response to you letter, dated August 25, 1988, on behalf of Estee Lauder Int'l. and its associated firms, requesting tariff classifications for plastic powder boxes, plastic bases and plastic lids, under the Harmonized Tariff Schedule of the United States (HTSUS). Samples were submitted for examination.

FACTS:

The samples consist of two rigid cylindrical containers with domed lids. One lid has a shell shaped ornament glued on top. The other lid is imprinted with the words "Estee Lauder Private Collection." Each measures approximately 4-1/2 inches in diameter and 3 inches in height. They will be used as containers for dusting powder.

ISSUE:

1. What is the tariff classification of the plastic powder box under the HTSUS?

2. What are the HTSUS tariff classifications of the bases or the lids of the powder boxes when they are imported separately?

LAW AND ANALYSIS:

Issue 1: HTSUS classification of the plastic powder box

Classification of merchandise under the HTSUS is governed by the General Rules of Interpretation (GRI's). GRI 1 provides that classification is determined in accordance with the terms of the headings and relevant section or chapter notes.

Heading 3923, HTSUS, provides for articles for the conveyance or packing of goods, of plastics: stoppers, lids, caps and other closures. The Explanatory Notes are the official interpretation of the HTSUS at the international level. The Explanatory Notes for Heading 3923 state:

This heading covers all articles of plastics commonly used for the packing or conveyance of all kinds of products. The articles covered include:

(a) Containers such as boxes, cases, crates, sacks, bags (including cones and refuse sacks), casks, cans, carboys, bottles and flasks.

Since the instant articles are boxes made of plastic that will be used to contain (pack) dusting powder, they fall within the purview of heading 3923.

Issue 2: HTSUS classification of the plastic bases and lids

Pursuant to the Explanatory Notes, Heading 3923 includes all articles of plastics commonly used for the packing or conveyance of all kinds of products. The instant base, even if not considered to form a container by itself, would nonetheless seem to be "an article" for the packing of goods.

GRI 2 provides further support for the argument that the base of the powder box fits within Heading 3923. GRI 2 provides that:

(a) Any reference in a heading to an article shall be taken to include reference to that article incomplete or unfinished, provided that, as entered, the incomplete or unfinished article has the essential character of the completed or finished article.

The base of the powder box imparts the essential character of the completed article, which will be used for the packing or conveyance of dusting powder. The base of the powder box will serve as the holder of the dusting powder, and it is the larger of the two pieces which comprise the box. Thus, the reference in Heading 3923 can be taken to include the powder box base.

The plastic lids, when imported alone, are provided for in subheading 3923.50.0000, HTSUS, as stoppers, lids, caps and other closures.

HOLDING:

The plastic powder boxes are classifiable in subheading 3923.10.0000, HTSUS, which provides for articles for the conveyance or packing of goods, of plastics: boxes, cases, crates and similar articles. The rate of duty is 3 percent ad valorem.

The bases of the powder boxes, when imported alone, are classifiable in subheading 3923.90.0000, HTSUS, which provides for articles for the conveyance or packing of goods, of plastics, Other. The rate of duty is 3 percent ad valorem.

The plastic lids, when imported alone, are classifiable in subheading 3923.50.0000, HTSUS, which provides for stoppers, lids, caps and other closures. The rate of duty is 5.3 percent ad valorem.

Sincerely,

John Durant, Director
Commercial Rulings Division

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