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HQ 085519


September 27, 1989

CLA-2 CO:R:C:G 085519 WAW

CATEGORY: CLASSIFICATION

TARIFF NO.: 4202.92.9030

Mr. Herbert N. Posner
Service Manufacturing Corporation
River Street
Hastings-on-Hudson, N.Y. 10706

RE: Classification of a cassette carrying case

Dear Mr. Posner:

Your letter of August 4, 1989, addressed to our New York office, has been referred to this office for reply concerning the classification of a cassette carrying case under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA).

FACTS:

The sample submitted for classification is a carrying case designed to hold cassettes. The case measures 7-1/2" x 5-1/2" x 2-1/2". The entire exterior of the case is made of burlap which is 100% jute, a vegetable fiber. The burlap is laminated to a foam backing. There are two slide fasteners that serve to open and close the case. The case has an adjustable shoulder strap made of nylon. The cassette carrying case will be imported from Mexico.

ISSUE:

What is the proper classification of the cassette carrying case under the HTSUSA?

LAW AND ANALYSIS:

The General Rules of Interpretation (GRI's) set forth the manner in which merchandise is to be classified under the HTSUSA. GRI 1 requires that classification be determined first according to the terms of the headings of the tariff and any relative section or chapter notes and, unless otherwise required, according to the remaining GRI's, taken in order.

Heading 4202, HTSUSA, provides for, inter alia, trunks, suitcases, vanity cases, attache cases, briefcases, school satchels, spectacle cases, binocular cases, camera cases, musical instrument cases, gun cases, holsters and similar containers. The merchandise at issue is similar to those items set forth in heading 4202 since it is a case designed to contain specific items to be carried with the person.

Moreover, while the relevant Legal Notes do not address articles such as cassette cases, the Explanatory Notes to heading 4202, HTSUSA, which constitutes the official interpretation of the tariff at the international level, state that:

The articles covered by the second part of the heading must, however, be only of the materials specified therein or must wholly or mainly be covered with such materials (the foundation may be of wood, metal, etc.)

In the case at issue, the cassette carrying case is "wholly or mainly covered" with burlap, which is one of the specified materials included within the subheading terms. Accordingly, it is Customs position that the cassette carrying case falls clearly within the purview of the term "similar containers" as set forth in heading 4202. The item is classifiable under subheading 4202.92.9030, HTSUSA, which provides for "Other articles, with outer surface of textile materials; Other; Other with outer surface of textile materials: Other: Other."

HOLDING:

The sample cassette carrying case is classifiable under subheading 4202.92.9030, HTSUSA, and is subject to a rate of duty of 20 percent ad valorem. The carrying case falls under textile category 870.

The designated textile and apparel category may be subdivided into parts. If so, the visa and quota requirements applicable to the subject merchandise may be affected. Since part categories are the result of international bilateral agreements which are subject to frequent renegotiations and changes, to obtain the most current information available, we suggest you check, close to the time of shipment, the Status Report On Current Import Quotas (Restraint Levels), an issuance of the U.S. Customs Service, which is updated weekly and is available at your local Customs office.

Due to the changeable nature of the statistical annotation (the ninth and tenth digits of the classification) and the restraint (quota/visa) categories, you should contact your local Customs office prior to importation of this merchandise to determine the current status of any import restraints or requirements.

Sincerely,

John Durant, Director

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