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HQ 082262

August 14, 1989

CLA-2:CO:R:C:G 082262 SR


TARIFF NO.: 3923.10.0000

Mr. John T. Addario
Ja-Mar Forwarding
Airport International Plaza
U.S. 1-9 at International Way
Newark, New Jersey 07114

RE: Classification of a plastic tissue case

Dear Mr. Addario:

This is in reference to your letter dated December 23, 1987, requesting the tariff classification of a plastic tissue case under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA). A sample produced in Hong Kong was provided.


The merchandise at issue is a plastic tissue case. The case is compact-like and has a mirror. It is made of injection molded plastic.


Whether the merchandise at issue is made of plastic sheeting and therefore classifiable under subheading 4202.32.2000, HTSUSA.


Subheading 4202.32.2000, HTSUSA, provides for trunks, traveling bags, toiletry bags, and similar containers, of plastic sheeting, articles of a kind normally carried in the pocket or in the handbag, with outer surface of plastic sheeting, other. In order to be classified under this subheading the merchandise must be made of plastic sheeting.

The merchandise at issue is made by an injection mold method and therefore, is not made of plastic sheeting. HRL 083600 (attached), dated May 24, 1989, which dealt with similar merchandise found that the goods were not made of plastic sheeting. This ruling classified the merchandise as plastic articles for the conveyance of goods.


The plastic compact and tissue case at issue is classifiable under subheading 3923.10.0000, HTSUSA, which provides for articles for the conveyance or packing of goods, of plastics, boxes, cases, crates and similar articles. The rate of duty under the General duty rate column is 3 percent ad valorem.


John Durant, Director

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