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HQ 083600


May 24, 1989

CLA-2 CO:R:C:G 083600 JLJ, 836010

CATEGORY: CLASSIFICATION

TARIFF NO.: 3923.10.00

Mr. Dean M. Brown
Dean M. Brown Enterprises
43 Burtis Lane
Syosset, New York 11791

RE: Classification of a three-lipstick purse compact

Dear Mr. Brown:

You inquired about the tariff classification of a plastic three-lipstick purse compact under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA). You submitted a sample along with your letter.

FACTS:

The instant sample is made of injected molded plastic. The case, which measures 2-1/2 inches by 2-1/4 inches by 1 inch, holds three lipstick tubes. A small mirror is embedded in the front of the compact.

ISSUE:

What does "plastic sheeting" mean for purposes of subheading 4202.32.2000, HTSUSA? How are the three lipstick compacts classified.?

LAW AND ANALYSIS:

Do the compacts have an outer surface of plastic sheeting? If they do, they will be classifiable under subheading 4202.32.2000 HTSUSA as articles of a kind normally carried in the handbag with outer surface of plastic sheeting. Inasmuch as Heading 4202 provides only for "...similar containers, of leather or of composition leather, of plastic sheeting, of textile materials, of vulcanized fiber or of paperboard, or wholly or mainly covered with such materials, if the compact is not of plastic sheeting it does not fall in Heading 4202. Therefore, if the compacts do not have an outer surface of plastic sheeting,
the issue becomes whether they are plastic articles for the conveyance or packing of goods. If they are, they will be classifiable in the provision for these articles in subheading 3923.10.00 HTSUSA.

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 the provision for articles with outer surface of plastic sheeting in subheading 4202.32.2000.

The issue of whether the compacts are articles for the conveyance or packing of goods must now be decided. The Explana- tory 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 instant compact is a case used to convey the three lipsticks, it is classified under the provision for articles for the conveyance or packing of goods, of plastics: boxes, cases, crates and similar articles, in subheading 3923.10.00, HTSUSA, dutiable at the rate of 3 percent ad valorem.

HOLDING:

For the foregoing reasons, the three-lipstick compact is classified under the provision for plastic articles for the conveyance of goods in subheading 3923.10.00, HTSUSA.

Sincerely,

John Durant, Director

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