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HQ 954092


June 28, 1993

CLA-2 CO:R:C:T 954092 ch

CATEGORY: CLASSIFICATION

TARIFF NO.: 4202.99.9000

Heidi Laikve-Kuus
KuuSport Alpine and Snowboard
Wax and Accessories
80 Citizen Court
Unit 6
Markham, Ontario L6G 1A77

RE: Classification of a molded plastic ski carrier from Canada; not a travel, sports or similar bag; container similar to spectacle cases, binocular cases, musical instrument cases, gun cases, holsters.

Dear Ms. Laikve-Kuus:

This is in response to your letter of March 23, 1993, requesting tariff classification under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA) for a molded plastic ski carrier.

FACTS:

The subject merchandise, identified as a "skitube," is described as a molded plastic ski carrier. Based on literature submitted with your request, the carrier is composed of polyethylene plastics and consists of two tubes. A tube measuring 6 inches by 6 inches is designed to slide inside a 6 1/4 inch by 6 1/4 inch tube to protect its contents during travel. The tubes appear to be specially shaped and fitted to hold a pair of skis and poles. The article is carried by means of a handle or shoulder strap.

This item was the subject of a Notice of Action classifying it under subheading 4202.92.4500, which provides for travel, sports or similar bags.

ISSUE:

Whether the skitube is classifiable under subheading 4202.92.4500, which provides for travel, sports or similar bags, or subheading 4202.99.9000, which provides for other containers of heading 4202?

LAW AND ANALYSIS:

Classification of goods under the HTSUSA is governed by the General Rules of Interpretation (GRI). GRI 1 provides that classification is determined first in accordance with the terms of the headings of the tariff and any relative section or chapter notes. Where goods cannot be classified on the basis of GRI 1, the remaining GRI will be applied in order.

Heading 4202, HTSUSA, provides for:

Trunks, Suit-Cases, Vanity-Cases, Executive-Cases, Briefcases, School Satchels, Spectacle Cases, Binocular Cases, Camera Cases, Musical Instrument Cases, Gun Cases, Holsters and Similar Containers; Travelling- Bags, Toilet Bags, Rucksacks, Handbags, Shopping-Bags, Wallets, Purses, Map-Cases, Cigarette-Cases, Tobacco- Pouches, Tool Bags, Sports Bags, Bottle-Cases, Jewellery Boxes, Powder-Boxes, Cutlery Cases and Similar Containers, of Leather or of Composition Leather, of Sheeting of Plastics, of Textile Materials, of Vulcanised Fibre or of Paperboard, or Wholly or Mainly Covered with Such Materials or With Paper.

By its terms, heading 4202 encompasses the enumerated articles and containers similar thereto. The subject merchandise is not specifically described in the heading. Hence, it is classifiable under heading 4202 only if it may be considered "similar" to the enumerated articles.

In addition, heading 4202 is divided into two parts by a semi-colon. The Explanatory Notes (EN) to the Harmonized Commodity Description and Coding System, which is the official interpretation of the nomenclature at the international level, state, in pertinent part at page 613, provides that:

[T]he articles covered by the first part of the heading may be of any material...The articles covered by the second part of the heading must, however, be only of the materials specified therein or must be wholly or mainly covered with such materials or with paper.

The second part of the heading encompasses traveling-bags, sports bags and similar containers. Hence, in order for a container to be a travel, sports or similar bag, it must be composed or covered with the materials specified in the second half of the provision.

The skitube is composed of molded plastic, which is not one of the materials specified in the second part of heading 4202. We note that articles composed of, or covered with, plastic sheeting of the second part refers to containers comprised of, or covered with, layers of plastic sheets. As molded plastic is not comprised of sheeting material, it is not plastic sheeting for tariff purposes. Therefore, the skitube cannot be classified as a travel, sports or similar bag. Accordingly, the instant article is not classifiable under subheading 4202.92.4500.

However, pursuant to the EN cited above, the skitube may be classified under heading 4202, regardless of its material composition, if it is a container similar to those listed in the first half of the provision. The first part of heading 4202 includes "spectacle cases, binocular cases, camera cases, musical instrument cases, gun cases, holsters." These articles may be of any material, and are specially fitted to store, protect and/or transport particular personal effects (i.e. privately owned movable goods or property). You have enclosed marketing material with your binding ruling request which states that the skitube is:

Ultimate Protection for Your Skis !

Protect your expensive investment in a durable SKITUBE.

Great for travel on roof racks, buses and planes.

In addition, this material contains a diagram of the skitube, which indicates that it is specially shaped and fitted to hold skis and ski poles. Accordingly, this article is specially shaped to hold, store and protect skis during travel. On this basis, it is a container similar to the exemplars of the first part of heading 4202 cited above.

Containers similar to "spectacle cases, binocular cases, camera cases, musical instrument cases, gun cases, holsters" are not specifically provided for under heading 4202 at the six or eight digit level. Therefore, the skitube is classifiable under subheading 4202.99.9000, which provides for other articles of heading 4202.

HOLDING:

The subject merchandise is classifiable under subheading 4202.99.9000, HTSUSA, which provides for, inter alia, spectacle cases, binocular cases, camera cases, musical instrument cases, gun cases, holsters: other: other: other. If a product of Canada, the applicable rate of duty is Free as provided by the United States Canada Free Trade Agreement.

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 the local Customs office prior to importing the merchandise to determine the current status of any import restraints or requirements.

Sincerely,

John Durant, Director

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