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HQ 084714

July 19, 1989

CLA-2 CO:R:C:G 084714 CC


TARIFF NO.: 3923.10.0000

Ms. Theresa M. Plant
Exaplast S.A. c/o Banco de Sabadell
405 Lexington Avenue, 37th Floor
New York, N.Y. 10174

RE: Classification of plastic compacts

Dear Ms. Plant:

This letter is in reference to your inquiry letter, dated May 12, 1989, requesting the tariff classification of plastic compacts from Spain under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA). Samples were submitted for examination.


The four compacts submitted are all made of injection molded plastics. Two of the vanity cases are designated as E- 126. They measure 5 by 2 inches and are similar, except that one has a mirror on the inside of its top lid. Part E-091 is a compact measuring 3-1/2 by 1-1/2 inches; part E-044 is a compact measuring 1-1/2 by 1-1/2 inches.

You requested classification of two other items, designated as part E-092, an expositor, and part Tarro 61/50, a 50 ml. jar. In a telephone conversation to Customs Headquarters on July 14, 1989, you stated that you no longer wished to have these two items classified. Therefore, pursuant to 19 CFR 177.6, classification of parts E-092 and Tarro 61/50 is withdrawn.


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 compacts at issue are 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 in Heading 3923, which is how the merchandise at issue should be classified.

The mirror in one of the compacts designated as part E-126 does not change the classification of that item in Heading 3923. This compact is a composite good the classification of which is governed by General Rule of Interpretation 3(b). 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.


The compacts are 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.


John Durant, Director

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