United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 1991 HQ Rulings > HQ 0088548 - HQ 0088639 > HQ 0088632

Previous Ruling Next Ruling


HQ 088632


May 3, 1991

CLA-2 CO:R:C:T 088632 CC

CATEGORY: CLASSIFICATION

TARIFF NO.: 4202.91.0090; 4202.92.9040

Mr. Henry Froehlich
President
Mamiya America Corporation
8 Westchester Plaza
Elmsford, NY 10523

RE: Classification of camera cases; not classifiable in application of GRI 5(a) as specially fitted cases; classifiable in Heading 4202

Dear Mr. Froehlich:

This letter is in response to your inquiry of December 18, 1990, requesting the tariff classification of camera cases.

FACTS:

You have requested the classification of 6 camera cases, designated by you as follows: style numbers 210-504, 210-505, 211-513, 212-605, 214-701, and 216-801. Samples were submitted for all of these styles except for 210-504.

All of the these articles are soft cases made of polyurethane coated textile material, except for style 212-605, which a laboratory examination showed was made of an outer surface of leather. According to your submissions, each case is made for a particular medium format camera model and is form fitted with cut-outs to accommodate the external controls of the camera. The camera cases will sometimes be imported separately, as well as with the cameras.

ISSUE:

Whether the submitted camera cases are classifiable in Heading 4202 of the Harmonized Tariff Schedule of the United

States Annotated (HTSUSA) or whether they are classified with cameras as specially fitted cases?

LAW AND ANALYSIS:

Classification of merchandise under the HTSUSA is in accordance with the General Rules of Interpretation (GRI's), taken in order. GRI 1 provides that classification shall be determined according to the terms of the headings and any relative section or chapter notes.

GRI 5 provides that in addition to the foregoing provisions, the following rules shall apply in respect of the goods referred to therein:

(a) Camera cases, musical instrument cases, gun cases, drawing instrument cases, necklace cases and similar containers, specially shaped or fitted to contain a specific article or set of articles, suitable for long- term use and entered with the articles for which they are intended, shall be classified with such articles when of a kind normally sold therewith. This rule does not, however, apply to containers which give the whole its essential character.

The Explanatory Notes, the official interpretation of the HTSUSA at the international level, state the following concerning GRI 5(a).

(I) This Rule shall be taken to cover only those containers which:

(1) are specially shaped or fitted to contain a specific article or set of articles, i.e., they are designed specifically to accommodate the article for which they are intended. Some containers are shaped in the form of the article which they contain;

(2) are suitable for long-term use, i.e., they are designed to have a durability comparable to that of the articles for which they are intended. These containers also serve to protect the article when not in use (during transport or storage, for example). These criteria enable them to be distinguished from simple packings;

(3) are presented with the articles for which they are intended, whether or not the articles are packed separately for convenience of transport.
Presented separately the containers are classified in their appropriate headings;

(4) are of a kind normally sold with such articles; and

(5) do not give the whole its essential character

In Headquarters Ruling Letter (HRL) 083360, dated June 5, 1990, we ruled on the classification of soft camera cases. We stated the following:

The soft camera cases would not meet the requirements of GRI 5(a). They are not specially shaped or fitted, they are not as durable as a camera, and they are not normally sold or packaged with the camera.

The merchandise at issue is soft camera cases and is similar to the merchandise classified in HRL 083360. The merchandise at issue does not meet the requirements of GRI 5(a) and would therefore be separately classified from cameras with which they are imported.

Heading 4202, HTSUSA, provides for camera cases, among other articles. Subheading 4202.91. provides for other articles, with outer surface of leather, of composition leather or of patent leather. Style 212-605 has an outer surface of leather and is not classifiable under any preceding subheading; therefore, it is classifiable under this subheading.

Subheading 4202.92, HTSUSA, provides for other articles, with outer surface of plastic sheeting or of textile materials. The outer surface of the remaining samples is made of plastic sheeting. No subheading before 4202.92 specifically provides for this merchandise; therefore, it is classifiable under this subheading.

HOLDING:

Style 212-605 is classified under subheading 4202.91.0090, HTSUSA, which provides for camera cases, other, with outer surface of leather, of composition leather or of patent leather, other. The rate of duty is 6.8 percent ad valorem.

Styles 210-505, 211-513, and 214-701, and 216-801 are classified under subheading 4202.92.9040, HTSUSA, which provides for camera cases, other, with outer surface of plastic sheeting or of textile materials, other, other, other. The rate of duty is 20 percent ad valorem.

Sincerely,

John Durant, Director
Commercial Rulings Division

Previous Ruling Next Ruling

See also: