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HQ 083383

August 22, 1989

CLA-2:CO:R:C:G 083383 SR


TARIFF NO.: 3923.10.0000

Mr. Eugene E. Engel
Permanent Label Corp.
801 Bloomfield Avenue
Clifton, N.J. 07012

RE: Classification of a plastic compact case

Dear Mr. Engel:

This is in reference to your letter dated December 13, 1988, requesting the tariff classification of a plastic compact case, various earring parts, and tape player parts under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA). Classification of the earring parts and the tape player parts was issued by New York. A sample compact case produced in Taiwan, Malaysia or Thailand was submitted.


The merchandise at issue is a compact case made of injection molded plastics. The compact has a small circular mirror on the inside top lid. Small cosmetic trays will be inserted into the bottom of the compact after importation.


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 the same type of 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 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. This type of merchandise, if produced in Malaysia or Thailand, may be entered free of duty under the General System of Preferences if otherwise qualified.


John Durant, Director

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