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HQ 965725




August 22, 2002

CLA-2 RR:CR:TE 965725 jsj

CATEGORY: CLASSIFICATION

TARIFF NO.: 4202.99.9000

Mr. Harvey B. Fox
Mr. Michael G. McManus
Adduci, Mastriani & Schaumberg, L.L.P.
1200 17th Street, N.W.
Washington, D.C. 20036

RE: Reconsideration of NY H89134 (April 12, 2002); Fishing Rod Case; Specially Shaped and Fitted; Injection Molded Plastic; Subheading 4202.99.9000, HTSUSA.

Dear Counsel:

The purpose of this correspondence is to respond to your request dated May 21, 2002. The correspondence in issue requested, on the behalf of your client, CoStar VII, a division of Detwiler Industries, Inc., reconsideration of New York Ruling Letter H89134 (April 12, 2002).

This ruling is being issued subsequent to the following: (1) A review of your submissions dated August 21, 2002, May 21, 2002, December 14, 2001, and October 30, 2001; (2) A review of the World Wide Web site of the “Deluxe Clam Shell Fishing Rod Case,” Model No.: FB 7000; and (3) A telephone conference conducted on August 21, 2002, between a member of my staff and counsel for the importer. The Customs Service notes that the submission of October 30, 2001, included a copy of CoStar VII’s catalogue and a suggested retail price list of CoStar VII merchandise, including the article that is the subject of this reconsideration.

The Customs Service additionally notes that although a suggested retail price for the merchandise was provided, Customs was not asked to address the value of the merchandise for Customs purposes. This ruling letter should not be construed to address value for Customs purposes.

FACTS

The article in issue is a fishing rod carrying case. It is identified by CoStar VII as the “Pack a Pole Hard Side Case” or “Deluxe Clam Shell Fishing Rod Case” and is Model No.: FB 7000.

It is constructed of heavy-duty injection molded plastic and is specially shaped and fitted. It is designed to carry up to four fishing rods with reels attached and has two lure compartments. Interlocking ribs are designed to hold the rods in place and egg-shaped foam padding provides cushioning. The case is adjustable from sixty (60) inches to eighty-nine (89) inches.

The article has four padlock positions and may be transported by means of a handle in the center of the carrying case. The case opens by means of hinges on one side.

The Customs Service is advised that the country of manufacture is China.

ISSUE

What is the classification, pursuant to the Harmonized Tariff Schedule of the United States Annotated, of the above-described “Pack a Pole Hard Side Case” or “Deluxe Clam Shell Fishing Rod Case,” CoStar VII Model No.: FB 7000 ?

LAW AND ANALYSIS

The federal agency responsible for initially interpreting and applying the Harmonized Tariff Schedule of the United States Annotated (HTSUSA) is the U.S. Customs Service.

See 19 U.S.C. 1500 (West 1999) (providing that the Customs Service is responsible for fixing the final appraisement, classification and amount of duty to be paid); See also Joint Explanatory Statement of the Committee of Conference, H.R. Conf. Rep. No. 100-576, at 549 (1988) reprinted in 1988 U.S. Code Cong. and Adm. News 1547, 1582 [hereinafter Joint Explanatory Statement]. The Customs Service, in accordance with its legislative mandate, classifies imported merchandise pursuant to the General Rules of Interpretation (GRI) and the Additional U.S. Rules of Interpretation. See 19 U.S. C. 1202 (West 1999); See generally, What Every Member of The Trade Community Should Know About: Tariff Classification, an Informed Compliance Publication of the Customs Service available on the World Wide Web site of the Customs Service at www.customs.gov, search “Importing & Exporting” and then “U.S. Customs Informed Compliance Publications.”

General Rule of Interpretation 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.” General Rule of Interpretation 1. General Rule of Interpretation 1 further states that merchandise which cannot be classified in accordance with the dictates of GRI 1 should be classified pursuant to the other General Rules of Interpretation, provided the HTSUSA chapter headings or notes do not require otherwise. According to the Explanatory Notes (EN), the phrase in GRI 1, “provided such headings or notes do not otherwise require,” is intended to “make it quite clear that the terms of the headings and any relative Section or Chapter Notes are paramount.” General Rules for the Interpretation of the Harmonized System, Rule 1, Explanatory Note (V).

The Explanatory Notes constitute the official interpretation of the Harmonized System at the international level. See Joint Explanatory Statement supra note 1, at 549. The Explanatory Notes, although neither legally binding nor dispositive of classification issues, do provide commentary on the scope of each heading of the HTSUS. The EN’s are generally indicative of the proper interpretation of the headings. See T.D. 89-80, 54 Fed. Reg. 35127-28 (Aug. 23, 1989); Lonza, Inc. v. United States, 46 F. 3rd 1098, 1109 (Fed. Cir. 1995).

Commencing classification of the CoStar VII injection molded plastic fishing rod case, in accordance with the dictates of GRI 1, the Customs Service examined the headings of the HTSUSA. Heading 4202, HTSUS, provides for the classification of:

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, 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.

It is the determination of this office that the fishing rod case in issue is a container similar to all of the articles designated eo nomine, that is by name, in the first half of heading 4202, HTSUS. See Totes, Inc. v. United States, 865 F. Supp. 867 (Ct. Int’l Trade 1994) (providing that articles designated eo nomine in heading 4202, HTSUSA, are designed to organize, store, protect and carry). The merchandise is particularly similar to the “binocular cases, camera cases, musical instrument cases, [and] gun cases.” The binocular, camera, musical instrument and gun cases are all specifically designed to carry particular items, binoculars, cameras, musical instruments and guns. The CoStar VII fishing rod case is a specially shaped and fitted container designed to organize, store, protect and transport fishing rods and accompanying fishing equipment. The fishing rod carrying case is a container similar to those containers identified by name in the first half of heading 4202, HTSUS.

The Customs Service’s reference to the articles designated eo nomine in the first half of the heading addresses those article enumerated in heading 4202, HTSUS, that precede the semi-colon. The articles which precede the semi-colon may be composed of any material or substance but, the articles listed in the second half of heading 4202, HTSUS, must be made of specific materials or substances in order to be properly classified in heading 4202, HTSUS. The merchandise enumerated in the second half of heading 4202, HTSUS, that aspect of the heading that follows the semi-colon, must be 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.”

Customs review of prior ruling letters and protest decisions supports the reasoning employed in this ruling letter. The Customs Service in HQ 960430 (Dec. 24, 1997) classified a specifically shaped molded plastic fly fishing box as a container similar to the containers listed in the first half of heading 4202, HTSUS. Headquarters Ruling Letters 956141 (Oct. 7, 1994) and 954092 (June 28, 1993) classifying molded plastic cases for the transportation, storage, protection and organization of archery and ski equipment also determined that the containers were similar to the articles enumerated in the first part of heading 4202, HTSUS, particularly the binocular, camera, musical instrument and gun cases. The Customs Service reached a similar conclusion concerning molded plastic tool and fishing tackle boxes in protest decision HQ 953696 (Aug. 26, 1993).

Continuing the classification of the CoStar VII injected molded plastic fishing rod case, the merchandise is classified in subheading 4202.99.9000, HTSUSA. Subheading 4202.99.9000, HTSUSA provides for the classification of:

Other:
Other:

Other.

Counsel for CoStar VII suggests that the fishing rod case is properly classified in heading 3926, HTSUS, as “Other articles of plastics and articles of other materials of headings 3901 to 3914.” Counsel suggests that residual heading 3926, HTSUS, is appropriate because the fishing rod case should not be classified in heading 4202, HTSUS.

CoStar VII’s counsel submits that the fishing rod case is a “sports bag” designated in the second half of heading 4202, HTSUS. See Additional U.S. Note 1, Chapter 42, HTSUSA (defining the expression “travel, sports and similar bags”). CoStar VII maintains that since the fishing rod case is a container similar to a sports bag and since sports bags are in the second half of heading 4202, HTSUS, it cannot be classified in heading 4202, HTSUS, because it is not composed of one of the designated materials.

Customs attention was directed by counsel to Explanatory Note 42.02. Explanatory Note 42.02 provides, in part, that “[t]he expression “sports bag” includes articles such as golf bags, gym bags, tennis racket carrying bags, ski bags and fishing bags.” (Emphasis added). Counsel maintains that the injection molded plastic fishing rod container is a “fishing bag” and, therefore, a “sports bag” and is not classifiable in heading 4202, HTSUS, because it is not composed of one of the materials enumerated in the second half of the heading.

Customs disagrees with the reasoning and conclusion of CoStar VII’s counsel. The CoStar VII fishing rod container is designed to carry sports equipment, as are “sports bags,” but the container is not a “bag.” The articles listed in the Explanatory Note are all “bags,” golf bags, gym bags, tennis racket carrying bags, ski bags and fishing bags. The fishing rod container is not a soft-sided bag but, rather, is a hard-sided molded plastic container. It would be incorrect to conclude that the molded plastic fishing rod container is a container similar to sports bags enumerated in the second half of heading 4202, HTSUS.

Classification of the CoStar VII Model No.: FB 7000 injection molded plastic fishing rod carrying case is provided for pursuant to GRI 1 in heading 4202, HTSUS. Since it is similar to the containers enumerated in the first half of the heading, it can be composed of any material or substance.

Customs attention was also directed by counsel to HQ 959116 (Jan. 7, 1997). The Customs Service in HQ 959116 classified tote bags composed of molded plastic mesh sides with solid plastic bottoms in heading 3926, HTSUS. Counsel suggests that the instant molded plastic fishing rod case should be classified similar to the tote bag in HQ 959116. It is the determination of this office that the CoStar VII fishing rod case, unlike the tote bag, is similar to the containers in the first half of heading 4202, HTSUS, and, therefore, properly classified in heading 4202, HTSUS.

Counsel additionally asserted that classifying the fishing rod case in heading 4202, HTSUS, would be contrary to prior ruling letters and could not be undertaken without engaging in the notice and comment procedures set forth in 19 U.S.C. 1625. The Customs Service does not believe that this position carries merit.

HOLDING

New York Ruling Letter H89134 (April 12, 2002) has been reconsidered and is AFFIRMED.

The CoStar VII injection molded plastic fishing rod case, “Pack a Pole Hard Side Case” or “Deluxe Clam Shell Fishing Rod Case,” Model No.: FB 7000, is classified in subheading 4202.99.9000, Harmonized Tariff Schedule of the United States Annotated.

The General Column 1 Rate of Duty is twenty (20) percent, ad valorem.

Sincerely,

Myles B. Harmon, Acting Director
Commercial Rulings Division

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