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HQ 962487




January 27, 1999

CLA-2 RR:CR:TE 962487 GGD

CATEGORY: CLASSIFICATION

TARIFF NO.: 4202.92.1500, 4202.92.3031, 4202.92.4500

Ms. Kary A. Lippe
AEI Customs Brokerage Services
753 Port America Place, Suite 102
Grapevine, Texas 76051

RE: Modification of Port Ruling Letter (PD) D85184; Novelty Pouches

Dear Ms. Lippe:

In PD D85184, issued to you December 2, 1998, on behalf of your client, F & L Industries, Inc., five articles were classified. The article identified as item number 1 was classified in subheading 4202.92.9060, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for "Trunks...and similar containers...: Other: With outer surface of sheeting of plastic or of textile materials: Other: Other, Other: Other," with a general column one duty rate of 19 percent ad valorem. The articles identified as item nos. 2 and 3 were classified in subheading 4202.92.9026, HTSUSA, textile category 670, the provision for "Trunks...and similar containers...: Other: With outer surface of sheeting of plastic or of textile materials: Other: Other, With outer surface of textile materials: Other: Of man-made fibers," with a general column one duty rate of 19 percent ad valorem. The article identified as item no. 4 was classified in subheading 4202.92.6091, HTSUSA, textile category 369, which provides for "Trunks...and similar containers...: Other: Of cotton, Other," with a general column one duty rate of 6.8 percent ad valorem. We have reviewed PD D85184 and, with respect to item nos. 1, 2, 3, and 4, have found it to be in error. Therefore, this ruling modifies PD D85184.

FACTS:

In PD D85184, item nos. 1, 2, 3, and 4, are each described as a "pencil case." Item no. 1 is described as measuring approximately 7-1/2 inches by 2 inches by 3-1/5 inches and as having a single interior compartment with a zippered closure. The case is said to have an exterior of plastic sheeting and to be printed with the words "LONDON CLUB" and "LD41226" (to resemble a British vehicle license plate). Item no. 2 is described as being pencil-shaped, as measuring approximately 8 inches by 2-1/2 inches by 3 inches, and as having a single interior compartment with a zippered closure. The case is said to have an exterior of polyester woven fabric, and to be printed with the words "LONDON CLUB," "COLOR PENCIL," and "Dream Colors." Item no. 3 is described as being oval in shape, as measuring approximately 7-1/2 inches by 2 inches by 3-1/2 inches, and as having a single interior compartment with a zippered closure. The case is said to have an exterior of suede-like, man-made textile materials, and to be embroidered with a caricature of a creature. Item no. 4 is described as resembling a pair of blue jeans with a belt (a separate zippered compartment serving as each of the legs) and as measuring approximately 9 inches by 5 inches by 3/4 of an inch. The case is said to be composed of cotton denim fabric, and to have exterior printing of the words "The BLUE JEANS" and "LONDON CLUB."

ISSUE:

Whether the merchandise is properly classified in subheadings 4202.92.15, 4202.92.30, and 4202.92.45, HTSUSA, as travel, sports and similar bags; or in subheadings 4202.92.60 and 4202.92.90, HTSUSA, as other containers similar to the exemplars listed in heading 4202.

LAW AND ANALYSIS:

Classification under the HTSUS is made in accordance with the General Rules of Interpretation (GRI). GRI 1 provides that the classification of goods shall be determined according to the terms of the headings of the tariff schedule and any relative 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 may then be applied. The Explanatory Notes (EN) to the Harmonized Commodity Description and Coding System, which represent the official interpretation of the tariff at the international level, facilitate classification under the HTSUS by offering guidance in understanding the scope of the headings and GRI.

Among other goods, heading 4202, HTSUSA, provides for "Trunks...spectacle cases, binocular cases, camera cases, musical instrument cases, gun cases, holsters and similar containers; traveling bags, toiletry bags...sports bags...tobacco pouches... and similar containers...."

The EN to heading 4202 suggest that the expression "similar containers" in the first part of the heading (i.e., the part before the semicolon) includes hat boxes, camera accessory cases, cartridge pouches, sheaths for hunting or camping knives, portable tool boxes or cases, specially shaped or internally fitted to contain particular tools with or without their accessories, etc. With regard to the second part of heading 4202, the EN indicate that the expression "similar containers"... includes note-cases, writing-cases, pen-cases, ticket-cases, needle-cases, key-cases, cigar-cases, pipe-cases, tool and jewellery rolls, shoe-cases, brush-cases, etc." The exemplars named in heading 4202 have in common the purpose of organizing, storing, protecting, and carrying various items.

The four articles described as "pencil cases" are of a kind similar to the exemplars listed in heading 4202 and are classifiable thereunder. We find that the subject items are properly classified in the second part of heading 4202, as containers similar to traveling or toiletry bags for carrying various personal effects. Traveling and toiletry bags are classifiable under the provisions for "Travel, sports and similar bags" in subheadings 4202.92.15 through 4202.92.45, HTSUSA. Although "pen-cases" are cited in the EN as being "similar containers" to the exemplars within the second part of heading 4202, we find that the subject articles - despite being described as "pencil cases" - are designed and intended to contain any variety of small items, not solely, nor even necessarily, pencils. As such, the articles are not properly classified in subheadings 4202.92.60 and 4202.92.90, HTSUSA, but are classified in subheadings 4202.92.15, 4202.92.30, and 4202.92.45, HTSUSA.

HOLDING:

The case identified as item no. 1 is properly classified in subheading 4202.92.4500, HTSUSA, the provision for "Trunks... traveling bags, toiletry bags...and similar containers...: Other: With outer surface of sheeting of plastic or of textile materials: Travel sports and similar bags: Other." The general column one duty rate is 20 percent ad valorem.

The cases identified as item nos. 2 and 3 are properly classified in subheading 4202.92.3031, HTSUSA, textile category 670, the provision for "Trunks...traveling bags, toiletry bags...and similar containers...: Other: With outer surface of sheeting of plastic or of textile materials: Travel sports and similar bags: With outer surface of textile materials: Other, Other: Of man-made fibers: Other." The general column one duty rate is 18.8 percent ad valorem.

The case identified as item no. 4 is properly classified in subheading 4202.92.1500, HTSUSA, textile category 369, the provision for "Trunks...traveling bags, toiletry bags...and similar containers...: Other: With outer surface of sheeting of plastic or of textile materials: Travel sports and similar bags: With outer surface of textile materials: Of vegetable fibers and not of pile or tufted construction: Of cotton." The general column one duty rate is 6.8 percent ad valorem.

The designated textile and apparel category may be subdivided into parts. If so, 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 that you check, close to the time of shipment, the Status Report On Current Import Quotas (Restraint Levels), an internal issuance of the U.S. Customs Service, which is available for inspection 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 applicable to textile merchandise, you should contact your local Customs office prior to importation of this merchandise to determine the current status of any import restraints or requirements.

PD D85184, issued December 2, 1998, is hereby modified.

Sincerely,

John Durant, Director
Commercial Rulings Division

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