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HQ 965418




July 25, 2002

CLA-2 RR:CR:TE 965418 ttd

CATEGORY: CLASSIFICATION

TARIFF NO: 4202.12.2025

Joseph R. Hoffacker
Barthco Trade Consultants
7575 Holstein Avenue
Philadelphia, PA 19153

RE: Reconsideration of New York Ruling Letter H86516, dated December 28, 2001; Molded Plastic Carrying Case

Dear Mr. Hoffacker:

This is in response to your letter, dated January 29, 2002, on behalf of Big Lots Stores, Inc., requesting reconsideration of New York Ruling Letter (NY) H86516, dated December 28, 2001, regarding the classification of a molded plastic carrying case under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA). Your letter, which was originally submitted to the Customs National Commodity Specialist Division in New York, was referred to this office for our reply. After review of NY H86516, Customs has determined that the classification of the molded plastic carrying case in subheading 4202.12.2025, HTSUSA, is correct. For the reasons that follow, this ruling affirms NY H86516.

FACTS:

The article under consideration is a rectangular shaped carrying case made of molded plastic, identified by Item Number 20071. The item measures approximately 14-1/2 inches by 11 inches by 2-1/2 inches. It has a lid, which is clear in color and attached by three plastic hinges. The lid secures shut with two snap closures and molded tabs. A plastic carrying handle is affixed to the top side. The item has three plastic "feet" on the bottom side which allow the case to stand upright. The interior of the item is specially shaped and fitted with separate sections, some of which have removable plastic dividers to increase individual compartment size. In NY H86516, the carrying case under consideration was classified in subheading 4202.12.2025, HTSUSA, which provides in part for other containers, structured, rigid on all sides and with outer surface of plastics.

In your submission of January 29 2002, you contend that the subject item should be classified under subheading 3924.90.5500, HTSUSA, which provides, in part, for other household articles of plastics. You further contend that "[a]lthough the item is shaped like an attaché case, it does not function like an attaché case and is not used in the same manner."

ISSUE:

What is the proper classification of the subject merchandise?

LAW AND ANALYSIS:

Classification under the HTSUSA is made in accordance with the General Rules of Interpretation (GRI). GRI 1 provides, in part, that classification decisions are to be “determined according to the terms of the headings and any relative section or chapter notes.” In the event that 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 Harmonized Commodity Description and Coding System Explanatory Notes (EN) constitute the official interpretation of the Harmonized System at the international level (for the 4 digit headings and the 6 digit subheadings) and facilitate classification under the HTSUSA by offering guidance in understanding the scope of the headings and GRI. While neither legally binding nor dispositive of classification issues, the EN provide commentary on the scope of each heading of the HTSUSA and are generally indicative of the proper interpretation of the headings. See T.D. 89-80, 54 Fed. Reg. 35127-28 (Aug. 23, 1989).

Heading 4202, HTSUSA, covers the following:

Trunks, suitcases, vanity cases, attache case, briefcases, school satchels, spectacle cases, binocular cases, camera cases, musical instrument cases, gun cases, holsters and similar containers; traveling bags, insulated food or beverage bags, toiletry bags, knapsacks and backpacks, handbags, shopping bags, wallets, purses, map cases, cigarette cases, tobacco pouches, tool bags, sports 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 EN to heading 4202 indicate that the heading covers only the articles specifically named therein and similar containers. The EN further provide, in part, that:

These containers may be rigid or with a rigid foundation, or soft and without foundation.

[T]he articles covered by the first part of the heading may be of any material. The expression "similar containers" in the first part 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.

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 foundation may be of wood, metal, etc.). The expression "similar containers" in this second part 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.

As stated in the EN, heading 4202, HTSUSA, is divided into two parts. The articles listed before the semi-colon are not restricted as to the material composition, whereas those listed in the second portion must be constructed of the materials specifically listed in the tariff (i.e., of leather or composition leather, of sheeting of plastics, of textile material, of vulcanized fiber, or of paperboard, or wholly or mainly covered with such materials or with paper). Applying the EN to the subject merchandise would preclude classification within the second part of heading 4202, HTSUSA, due to the molded plastic construction which is not a material specifically named in the second part of the heading. See Headquarters Ruling Letter (HQ) 950779, dated April 1, 1992.

The first part of heading 4202, HTSUSA, specifically lists trunks, suitcases, vanity cases, attache cases, briefcases, school cases, binocular cases, camera cases, musical instrument cases, gun cases, holsters and similar containers. In addition to the articles specifically enumerated, heading 4202, HTSUSA, encompasses containers similar to these articles, notwithstanding their material composition. Under the rule of ejusdem generis, the phrase "similar articles" is limited to goods which "possess the essential characteristics or purposes that unite the articles enumerated eo nomine." Totes, Inc. v. U.S., 69 F.3d 495, 498 (Fed. Cir. 1995) (citing Sports Graphics, Inc. v. United States, 24 F.3d 1390 (Fed. Cir. 1994)).

In Totes, Inc. v. United States, 18 C.I.T. 919, 865 F. Supp. 867, 871 (1994), the Court of International Trade concluded that the "essential characteristics and purpose of the Heading 4202 exemplars are to organize, store, protect and carry various items." The Court also found that by virtue of ejusdem generis the residual provision for "similar containers" in heading 4202, HTSUS, is to be broadly construed. Based on this court case, it is evident that a broad interpretation as to the types of articles that are classifiable as similar containers to those named in heading 4202, is supported by the Court of International Trade. See HQ 965266, dated February 8, 2002.

Accordingly, classification in the first half of heading 4202, HTSUSA, rests on whether an item is a similar container to those named in the heading. When examining merchandise to determine whether it is a similar container, Customs considers factors such as size, physical qualities, use and structural integrity. Moreover, a similar container, like the other articles of heading 4202, HTSUSA, may be one that is designed to store, organize, protect and transport the contents from which the container derives its name.

In HQ 959846, dated October 28, 1998, we classified a carrying case of molded plastic in subheading 4202.12.20, HTSUSA. In that ruling, we considered the merchandise to be a carrying case of a kind similar to an attache case. The case considered measured approximately 12 inches by 8-1/2 inches by 2-1/4 inches and was composed of a clear molded polystyrene plastic with an integrated carrying handle. We determined that the article's features, specifically a "top carry grip, hinges and secure clasp," indicated that the article was designed to be a carrying case to provide storage, protection, organization and portability for its contents. See also HQ 952112, dated December 16, 1992, wherein Customs classified molded plastic vanity cases in subheading 4202.12.20, HTSUSA.

As the subject merchandise is not one of the specifically named exemplars, its classification in the first part of heading 4202, HTSUSA, depends on its similarity to one of the named articles. Upon examination, the subject item appears to have the requisite features of an item within the scope of the first half of heading 4202, namely an attache case. The twenty-four adjustable compartments allow for both storage and organization of items within the case. Like the item in HQ 959846, the subject article is also portable as evidenced by its top carry grip handle, allowing the case to be hand-carried like an attache case. The hinges on the lid allow the case to open in the same manner as an attache case and the snap closures secure the lid to protect whatever goods may be organized and stored inside. Similar to an attache case, the item can also stand upright on three plastic "feet." Visual inspection of the sample supports the fact that the subject article, featuring a top carry grip, storage compartments, hinges and secure clasps, is a carrying case of a kind designed to provide storage, protection, organization and portability, purposes which unite the exemplars of heading 4202, HTSUSA, as confirmed in Totes.

In your letter, you contend that the subject item is "designed for use solely within the home" and not for use in transporting items outside the home. You further contend that the subject item is "designed to organize items in the household" and that it does not function like an attache case and is not used in the same manner. You claim that the carrying case should be classified under subheading 3924.90.5500, HTSUSA, as a household article of plastic. We disagree.

Heading 3924, HTSUSA, provides for "Tableware, kitchenware, other household articles and toilet articles, of plastics." Note 2(ij) to chapter 39 explains that the chapter "does not cover: Saddlery or harness (heading 4201) or trunks, suitcases, handbags or other containers of heading 4202." The EN to heading 3924 provide, in part, that the heading covers:

(C) Other household articles such as ash trays, hot water bottles, matchbox holders, dustbins, buckets, watering cans, food storage containers, curtains, drapes, table covers and fitted furniture dust-covers (slipovers).

Accordingly, the articles enumerated in the EN to heading 3924, indicate items, which are designated solely for household use. In HQ 088184, dated April 11, 1991, we determined that a sewing box which was designed and used solely for home storage and convenience was properly classifiable in heading 3924, HTSUSA.

Here, the subject carrying case, unlike any of the exemplars in the EN to heading 3924, is intended to store, protect, organize and transport its contents either inside or outside the home. Unlike the article considered in HQ 088184, the subject carrying case has the requisite features of an item within the scope of the first half of heading 4202, namely an attache case. Moreover, as the subject item is properly classified in heading 4202, it is precluded from classification in heading 3924 based on note 2(ij) to chapter 39 which explains that the chapter "does not cover trunks, suitcases, handbags or other containers of heading 4202." Therefore, based on our findings that the subject merchandise is similar to an attache case of heading 4202 and is not designed or intended solely for home use, the subject merchandise is not properly classified under heading 3924, HTSUSA.

The subject carrying case is properly classified under subheading 4202.12.2025, HTSUSA, which provides in part for other containers, structured, rigid on all sides and with outer surface of plastics.

HOLDING:

The subject merchandise is classified in subheading 4202.12.2025, HTSUSA, which provides for "Trunks, suitcases, vanity cases, attache case, briefcases, school satchels, spectacle cases, binocular cases, camera cases, musical instrument cases, gun cases, holsters and similar containers; traveling bags, insulated food or beverage bags, toiletry bags, knapsacks and backpacks, handbags, shopping bags, wallets, purses, map cases, cigarette cases, tobacco pouches, tool bags, sports 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: Trunks, suitcases, vanity cases, attache cases, briefcases, school satchels and similar containers: With outer surface of plastics or of textile materials: With outer surface of plastics, Other." The applicable rate of duty is 20 percent ad valorem.

NY H86516, dated December 28, 2001, is hereby AFFIRMED.

Sincerely,

Myles B. Harmon, Acting Director
Commercial Rulings Division

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