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HQ 084691

June 21, 1989

CLA-2:CO:R:C:G 084691 CC


TARIFF NO.: 3923.10.0000

J.A. Piotrowski
Emery Customs Brokers
147-27 175th St.
Jamaica, N.Y. 11434

RE: Classification of a plastic lipstick case

Dear Mr. Piotrowski:

This letter is in response to your inquiry letter, dated May 4, 1989, requesting the tariff classification of a plastic lipstick case under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA). A sample was submitted for examination.


The sample at issue is made of injected molded plastic. The case is composed of a base, which is designed to hold one lipstick tube, and a cover. The case is hexagonally shaped and is approximately 2-7/8 inches in length.


Whether the merchandise at issue is made of plastic sheeting and, therefore, is classified 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. Merchandise must be made of plastic sheeting to be classified under this subheading.

The merchandise at issue is made by an injection mold method. HRL 083600, dated May 24, 1989, a copy of which is attached, which dealt with merchandise made by an injection mold method and similar to that at issue, found that it was not made of plastic sheeting. Thus, the merchandise at issue is not of plastic sheeting, and cannot be classified under subheading 4202.32.2000. The above mentioned ruling classified the merchandise as plastic articles for the conveyance of goods, which is how the merchandise at issue should be classified.


The plastic lipstick 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 is 3 percent ad valorem.


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