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 > 1994 HQ Rulings > HQ 0954346 - HQ 0954483 > HQ 0954438

Previous Ruling Next Ruling


HQ 954438


November 5, 1993

CLA-2 CO:R:C:T 954438 BC

CATEGORY: CLASSIFICATION

TARIFF NO.: 4202.92.9040

Grete Heimerdinger
LIGNOMAT USA, LTD
P.O. Box 30145
14345 N.E. Morris Ct.
Portland, Oregon 97230

RE: Classification of a plastic case for a wood moisture meter; specially shaped or fitted; similar container; accessory

Dear Ms. Heimerdinger:

This responds to your letter of June 15, 1993, concerning the proper classification for the plastic case used to hold the wood moisture meters your company sells. We have reviewed the matter, including the sample you submitted for our examination, and our decision follows.

FACTS:

The merchandise involved is a case or container made of plastic sheeting material. It measures 5 1/2 inches by 3 inches by 1 inch, and is closed on three sides. It is open at the top so that the wood moisture meter can be placed inside. The sample meter measures 4 3/4 inches by 2 3/4 inches by 1 inch, and it fits neatly and snugly inside the case. It slides easily in and out. On one side of the meter, a 6 1/2 inch braided cord is connected for ease of carrying the meter.

The case is designed to provide a protective cover for the meter when not in use. Its function as a protective case/covering is completely unrelated to the function of the meter. You reported that the meter is always sold with the case and the case is used solely with the meter. The case will be imported without the meter, and this ruling is limited to that situation.

ISSUE:

What is the proper classification for the subject plastic case used to hold a wood moisture meter, when it is imported without the meter?

LAW AND ANALYSIS:

The competing tariff provisions are heading 3926, heading 4202, and heading 9027, Harmonized Tariff Schedule of the United States Annotated (HTSUSA).

Heading 3926, HTSUSA, covering other articles of plastics, is considered because the case at issue is made of plastic. If the case were determined to be classifiable under heading 3926, HTSUSA, it would have to be under an "other" provision. Consequently, classification of the case at issue under this heading would result only if another more specific heading could not be found. That is not the case here, so the case will not be classified under heading 3926, HTSUSA.

Next considered is heading 9027, HTSUSA. The Customs National Import Specialist informs us that you are of the opinion that the case at issue is an "accessory" to the wood moisture meter and, as such, is entitled to classification under heading 9027, HTSUSA, which covers the meter.

A number of Customs rulings have classified articles as accessories. Articles that have been considered accessories include: a mechanism that is inserted into a doll for the playing of music (HRL 950695, July 21, 1992); a television audio receiver designed for connection to an automobile radio (HRL 952790, March 22, 1993 - note that this article was not classified as an accessory only because the applicable tariff provision did not provide for accessories); a shoe heel protector placed under the brake and accelerator pedals in an automobile (HRL 952233, February 10, 1993); a device designed to be attached to a bicycle to permit attachment of a dog leash to the bicycle (HRL 088630, April 30, 1991); and an inner garment bag designed to enclose wet or soiled clothing and to be carried within a regular garment bag (HRL 855393, August 9, 1990). All of these articles have in common the fact that they contribute or add to the performance of the article to which they are an accessory. The wood moisture meter case at issue does not share that feature.

In HRL 950695, cited above, Customs, noting that the term "accessory" is not defined in the HTSUS, referred to the dictionary definition of the term: "a thing of secondary importance; an object or device not essential in itself but adding to the beauty, convenience or effectiveness of something else." Webster's Ninth New Collegiate Dictionary, p. 49 (1990). (See also, regarding "accessories," Auto Ordinance Corp. v. United States, 822 F. 2d 1566 (Fed. Cir. 1987) and United States v. Liebert, 59 CCPA 43, C.A.D. 1035, 450 F. 2d 1405 (1971).) In HRL 087704, dated September 27, 1990, Customs stated the following regarding accessories:

[T]he term "accessory" is not defined in either the tariff schedule or the Explanatory Notes. An accessory is generally an article which is not necessary to enable the goods with which it is used to fulfill their intended function. An accessory must be identifiable as being intended solely or principally for use with a specific article. Accesories are of secondary or subordinate importance, not essential in and of themselves. They must, however, somehow contribute to the effectiveness of the principal article (e.g., facilitate the use or handling of the principal article, widen the range of its uses, or improve its operation.)

Given the examples of accessories provided above, and the description of "accessory" set forth in HRL 087704, it is clear that an accessory must contribute to an article's usefulness, effectiveness, or performance, without being necessary or essential to that article, as is a "part." (In this latter regard concerning "parts," see United States v. Willoughby Camera Stores, Inc., 21 CCPA 322, appeal from T.D. 46075 (1933), cert. denied, 292 U.S. 640 (1934); United States v. Antonio Pompeo, 43 CCPA 9, C.A.D. 602 (1955); and Clipper Belt Lacer Co., Inc. v. United States, 14 CIT 146, 738 F. Supp. 528 (1990).) Determinations of this kind should be made on a case by case basis, since there are many articles that function in association with other articles, but only some of these qualify as accessories. On the facts here, the case is not an accessory of the wood moisture meter, since it contributes nothing to its usefulness, performance, or function. Consequently, heading 9027, HTSUSA, is inapplicable.

The last tariff provision to consider is heading 4202, HTSUSA. The heading covers the following:

Trunks, suitcases, vanity cases, attache cases, briefcases, school satchels, spectacle cases, binocular cases, camera cases, musical instrument cases, gun cases, holsters and similar containers; traveling bags, toiletry bags, knapsacks and backpacks, handbags, shopping bags, wallets, purses, map cases, cigarette cases, tobacco pouches, tool bags, sport bags, bottle cases, jewelry boxes, powder cases, cutlery cases and similar containers, of leather or of composition leather, of sheeting of plastics, of textile materials, of vulcanized fiber, or of paperboard, or wholly or mainly covered with such materials or with paper.

The heading covers a broad array of containers for carrying, holding, or storing articles of a wide variety. Cases for holding wood moisture meters are not mentioned, but such cases could be considered "similar containers" under the heading. In view of the fact that the case at issue is precisely contoured to hold the wood moisture meter, it is similar in that regard to the articles of the first part of the heading (prior to the semicolon). Binocular cases, spectacle cases, and camera cases also are precisely constructed, or specially shaped or fitted, to hold a particular article inside. In addition, these cases provide protective storage for the articles contained inside them, as does the case at issue.

The Explanatory Notes of the Harmonized Commodity Description and Coding System (EN's) are useful as guidelines in classifying merchandise under the HTSUS. (See T.D. 89-80, quoting from a report of the Joint Committee on the Omnibus Trade and Competitiveness Act of 1988, endorsing use of the EN's in the classification of goods. 23 Cust. Bull. 379 (1989), 54 Fed. Reg. 35,127 (August 23, 1989).) According to the EN for Chapter 42, containers similar to the articles of the first part of heading 4202, HTSUSA, include hat boxes, camera accessory cases, cartridge pouches, sheaths for hunting or camping knives, etc. The case at issue is also similar to camera accessory cases, cartridge pouches, and sheaths.

Based on the foregoing, we conclude that the case at issue is classifiable under heading 4202, HTSUSA. As a more specific provision than the previously mentioned heading 3926, HTSUSA, heading 4202, HTSUSA, prevails as the properly applicable tariff provision for the merchandise at issue. Heading 9027, HTSUSA, also is inapplicable.

HOLDING:

The subject case, made of plastic sheeting and specifically designed to hold a particular wood moisture meter, is classifiable under subheading 4202.92.9040, HTSUSA, as an other container similar to the articles of heading 4202, with an outer surface of sheeting of plastic, other, other. The applicable duty rate is 20% ad valorem.

Sincerely,

John Durant, Director

Previous Ruling Next Ruling

See also: