United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 1990 HQ Rulings > HQ 0083265 - HQ 0083345 > HQ 0083280

Previous Ruling Next Ruling


HQ 083280


October 17, 1989

CLA-2 CO:R:C:G: 083280 NLP

CATEGORY: CLASSIFICATION

TARIFF NO.: 3923.90.0000

Ms. Florence Pianko
Advance Watch Company
26400 W. 8 Mile Road
Southfield, Michigan 48034

RE: Tariff classification of plastic blisters

Dear Ms. Pianko:

Your letter dated November 10, 1988, addressed to our New York office concerning the tariff classification of a plastic blister under the Harmonized Tariff Schedule of the United States (HTSUS), has been referred to this office for a direct reply to you. A sample was submitted for examination.

FACTS:

The sample is a clear piece of rigid plastic measuring approximately 3-3/4 inches by 10 inches. The plastic is shaped to hold a combination watch/key chain. After importation, the watch/key chain will be placed on top of a paper card, and covered with the blister, which will then be secured to the card. The blister, when assembled to the card, forms the container for the merchandise sealed within.

ISSUE:

Whether the plastic blister is classifiable in Heading 3923, which provides for articles for the conveyance or packing of goods, of plastics?

LAW AND ANALYSIS:

Classification under the HTSUS is governed by the General Rules of Interpretation (GRI's) taken in order. GRI 1 provides that classification is determined in accordance with the terms of the headings and any relevant Section or Chapter notes. Heading 3923 provides for articles for the conveyance or packing of goods, of plastics; stoppers, lids, caps and other closures, of plastics. The instant blister pack, even if not considered to form a container by itself, would nonetheless seem to be "an article" for the packing of goods, falling within Heading 3923.

The Explanatory Notes constitute the official interpretation of the tariff at the international level. The Explanatory Notes for Heading 3923 state that this heading covers all articles of plastics commonly used for the packing or conveyance of all kinds of products. The plastic blister is an article that will be used to pack or convey products.

GRI 2 provides further support for the argument that the plastic blister falls 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 complete or finished article.

The plastic blister imparts the essential character of the completed article, which will be used for the packing or conveyance of a product. The plastic blister will serve as the holder of the watch/key combination and it will be the base of the package. In addition, the blister has the form of the articles to be packaged. Thus, the reference in Heading 3923 can be taken to include the instant blister.

HOLDING:

The plastic blister is classifiable under subheading 3923.90.0000, which provides for articles for the conveyance or packing of goods, of plastics, Other. The rate of duty is 3% ad valorem.

Sincerely,


Previous Ruling Next Ruling

See also: