HQ 084082: Tariff classification of a plastic compact with a mirror

Native CBP ruling rendition. Applicability is fact-specific; modification/revocation relationships and original publisher date are retained. Publisher sentinel year0001 means unknown date, not a historical legal adoption.

                                      HQ 084082

                                    July 13, 1989


          CLA-2  CO:R:C:G  084082 DFC

          CATEGORY: Classification

          TARIFF NO.: 3923.10.0000

          Mr. Robert J. Core
          President
          Encore Int'l Shipping Co.
          170 Broadway
          Suite 1601
          New York, NY 10038

          RE: Tariff classification of a plastic compact with a mirror

          Dear Mr. Core:

                Your letter dated March 15, 1989, addressed to our New York
          office concerning the tariff classification of a plastic compact
          with a mirror, has been referred to this office for a direct
          reply to you.  A sample has been submitted for examination.

          FACTS:

                The sample produced in Malta is a compact made of injection
          molded plastics.  It measures 3" X 2" and has a mirror on the
          inside of its top lid.  After importation a pan of cream blush
          and an applicator brush will be inserted therein.

          ISSUE:

                Does the compact have an outer surface of plastic sheeting?

                Does the mirror or the plastic material impart the
          essential character to the compact?
























                                         -2-


          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
                      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.


















                                         -3-


                Further, it is our view that the compact 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 is the component which gives the
          compact its essential character.

                As to whether the compacts are articles 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 subject compact is a case used to
          convey an applicator and a pan of cream blush, 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 is classifiable under subheading 3923.10.00,
          HTSUSA, and dutiable at the rate of 3 percent ad valorem or
          entitled to duty free treatment under the Generalized System of
          Preferences, if otherwise qualified.

                                  Sincerely,




                                  John Durant, Director
                                  Commercial Rulings Division





























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