HQ 0088184 - Rolyspace sewing box; Rolykit; Similar containers of heading 4202; Outer surface of plastics; sewing kit; containers. - United States International Trade Commision Rulings

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HQ 088184

April 11, 1991

CLA-2 CO:R:C:T 088184 KWM

CATEGORY: CLASSIFICATION

TARIFF NO.: 3924.90.5000

Mr. Jeremy R. Page
Katten Muchin & Zavis
525 West Monroe Street, Suite 1600
Chicago, Illinois 60606-3693

RE: Rolyspace sewing box; Rolykit; Similar containers of heading 4202; Outer surface of plastics; sewing kit; containers.

Dear Mr. Page:

This is in response to your correspondence dated September 28, 1990, and February 14, 1990, requesting a tariff classification for Rolyspace sewing boxes. Your request has been forwarded to this office for a response.

FACTS:

The merchandise is described as a Rolyspace sewing box. It is a portable plastic container which consists of four interlocking and removable trays with a large center compartment for storage. The trays and the main compartment have sections for sewing accessories such a buttons, pins and needles, and other sewing items. The item may be "unfolded" to reveal the compartments and their contents, and then "refolded" into a case or kit for storage and transportation. At a meeting with Mr. Karl Means of my staff on February 8, 1991, you indicated that the merchandise was designed and used for home storage of sewing accessories, and provided a sample of the merchandise.

In an additional submission dated October 19, 1990, you informed us as to the "history" of Rolykit's relations with U.S. Customs. In summary, it would appear that a new legal entity is importing the Rolyspace sewing kit into the United States, and your letter asserts that no affiliation exists between the current importer, Vandermolen bv, and prior organizations.

ISSUE:

How is the Rolyspace sewing box classified under the Harmonized Tariff Schedule of the United States Annotated?

LAW AND ANALYSIS:

Classification under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA) is made in accordance with the General Rules of Interpretation (GRI's). The systematic detail of the harmonized system is such that virtually all goods are classified by application of GRI 1, that is, according to the terms of the headings of the tariff schedule and any relevant Section or Chapter Notes. In the event that the goods cannot be classified solely on the basis of GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRI's may be applied, taken in order.

Classification of the Rolyspace box

Heading 4202, HTSUSA, provides for:

Trunks, suitcases, vanity cases, attache cases. briefcases, school satchels, spectacle cases, binocular cases, camera cases, musical instrument cases, gun cases, holsters and similar containers; toiletry bags, knapsacks, purses, map cases, cigarette cases, tobacco pouches, toolbags, sports bags, bottle cases, jewelry boxes, powder case, cutlery cases and similar containers, of leather or of composition leather, of plastic sheeting, of textile materials, of vulcanized fiber or paperboard, or wholly or mainly covered with such materials.

(Emphasis added). Your letter of September 28, 1990, notes that the exemplars of heading 4202, HTSUSA, are similar to the Rolyspace box. However, you argue that heading 4202, HTSUSA, is not the correct classification for two reasons: first, past Customs decisions have classified similar articles under other headings (specifically heading 3923, HTSUSA); second, you assert that the language of heading 4202, HTSUSA, includes only items of plastic sheeting, and that these are items of molded plastic.

Heading 4202, HTSUSA, has two parts, separated by a semicolon. Both portions of the heading include the terms "and similar containers": articles which must be ejusdem generis to the exemplars listed. While all of the articles bear some similarity to one another, each group exhibits its own particular characteristics. Those similar to suitcases, etc., in the first part of the heading are suited to stand- alone use, having handles, latches and secure closures. The articles found after the semicolon are generally smaller in size, and may be carried on the person or in the handbag. In addition, those found after the semicolon must be "of" or "wholly or mainly covered with" one of the specified materials. We agree that the instant merchandise is not of or wholly or mainly covered with plastic sheeting; it is therefore excluded from classification as
an article similar to those of the latter part of the heading.

However, it may be classified in the first half of the heading if we find that it is a similar container.

When examining merchandise to determine whether it is a similar container, we take into account factors such as size, use, physical attributes and structural integrity. Other factors unique to the product may also be relevant. In HRL's 084605 and 084717, we classified tool boxes of molded plastic and steel, respectively, as containers similar to those in the first part of the heading, based on the features and character of those items. We held that the definition of similar containers found in DRI Industries, Inc. v. United States, 657 F. Supp. 528 (CIT 1987), aff'd, 832 F.2d 155 (Fed.Cir. 1987), was applicable under the HTSUSA. A similar container, like the other articles of heading 4202, may be an item designed to store, organize and protect those contents from which the containers derive their name. We still believe that this describes many of the similar containers of heading 4202, HTSUSA. Unlike the toolboxes of HRL's 084605 and 084717, however, you assert that the Rolyspace sewing boxes are "designed for use solely within the home" and not for use in transporting sewing accessories outside the home. It is unclear what degree of portability for travel purposes is required of the containers in the first portion of heading 4202, HTSUSA; however, it is clear that they must, to some degree, be designed and used for such purposes.

In this case, we have examined the sample item and determined that it does not exhibit the requisite features; as an item designed and used solely for home storage and convenience it is not within the scope of the first half of heading 4202, HTSUSA. The structure of the box is not sufficient to withstand the rigors of travel, the latches on the sample are not secure, and items are subject to loss if the box should open unexpectedly. Therefore, we have excluded it from classification here, based strictly on the sample provided. Should the sample cease to become representative of the merchandise imported, this finding is subject to change.

Having been excluded from classification in heading 4202, we consider the sewing box classifiable as an article of its constituent material, in this case plastic. Heading 3924, HTSUSA provides for other household articles of plastic. Because our determination above was based on a finding that the merchandise is designed, intended and used for home use, we believe that the terms of heading 3924, HTSUSA, describe the merchandise. By application of GRI 1, it will be classified in that heading.

HOLDING:

The sample item, a Rolyspace sewing box, is classified in subheading 3924.90.5000, HTSUSA. This classification is based on an examination of the sample provided, which is square shaped box which unfolds to expose several smaller compartments suitable for holding sewing accessories. The sample is not sufficiently sturdy for travel or use outside the home; it is designed and used for in-home storage and convenience. The holding in this ruling applies only to the specific merchandise represented by the sample goods provided
with the ruling request. It is based on the information and sample furnished in connection with the request and incorporated in the ruling letter. Should it subsequently be determined that the information or sample provided is not accurate and does not comply with 19 CFR 177.9(b)(1) the ruling will be subject to modification or revocation.

Sincerely,

John A. Durant
Director
Commercial Rulings Division

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