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HQ 082992

September 13, 1989

CLA-2:CO:C:R:G 082992 SER


TARIFF NO.: 3923.90.00

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

RE: Plastic Compact

Dear Mr. Wolfson:

This is in reference to your letter dated August 25, 1988, requesting the tariff classification, under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA), of a plastic compact. A sample from Korea was submitted. A metal compact classification was also requested, and was provided by our New York office in NYRL 831916.


The merchandise to be classified is a plastic compact to be used with cosmetics. It measures 1-7/8" x 1-7/8" and is 3/8" deep. It is made of injected molded plastics and its inside cover is fitted with a mirror.


What is the classification of the molded plastic compact from Korea, under the HTSUSA?


Classification of goods under the HTSUSA is governed by the General Rules of Interpretation (GRI), taken in order. GRI 1 provides that classification shall be determined according to the terms of the headings and any relative section or chapter notes.

Goods made of plastic are covered in chapter 39 of the HTSUSA. The merchandise at issue is covered under subheading 3923.90.00, HTSUSA, which provides for articles for the conveyance or packing of goods, of plastics, other.

It has been suggested that the plastic compact should be classified under heading 4202 which provides for articles of a kind normally carried in the pocket or in the handbag with an outer surface of plastic sheeting, other. There was some question of whether the listing of materials, plastic sheeting, was meant to specifically limit the materials to plastic sheeting or just to plastic in general. It has been the position of Customs to take the limit in its literal terminology. If a good is made of molded plastic and not of plastic sheeting it cannot be classified under the heading 4202. (See HQ 084525, 084076, attached).


The merchandise at issue is classifiable under subheading 3923.90.00, HTSUSA, which provides for articles for the conveyance or packing of goods, of plastics, other. The rate of duty is 3 percent ad valorem.


John Durant, Director
Commercial Rulings Division

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