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 > 2006 HQ Rulings > HQ 967888 - HQ 967987 > HQ 967931

Previous Ruling Next Ruling
HQ 967931




April 21, 2006

CLA-2 RR:CTF:TCM 967931 DSS

CATEGORY: CLASSIFICATION

TARIFF NO.: 7326.90.1000

Ms. Diane Flowers
MGA Entertainment
16340 Roscoe Blvd., #240
Van Nuys, CA 91406

RE: Bratz Babyz Chill-Out Lounge from China; metal imitation lunch box; NY L80711 Modified

Dear Ms. Flowers:

This letter is in reference to New York Ruling Letter (NY) L80711, dated December 1, 2004, which was issued to you on behalf of MGA Entertainment, Inc. (importer) by the Director, National Commodity Specialist Division, Bureau of Customs and Border Protection (CBP). The issue is the classification of a metal imitation lunch box that is part of the Bratz Babyz Chill-Out Lounge under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA). After reviewing NY L80711, we have determined that the classification of the metal imitation lunch box under subheading 4202.19.0000, HTSUSA, is incorrect.

Pursuant to section 625(c), Tariff Act of 1930 (19 USC 1625(c)), as amended by section 623 of Title VI (Customs Modernization) of the North American Free Trade Agreement Implementation Act, Pub. L. 103-182, 107 Stat. 2057, 2186 (1993), notice of the proposed modification of NY L80711 was published in the November 23, 2005, CUSTOMS BULLETIN, Volume 39, Number 48. No comments were received in response to this notice.

FACTS:

In NY L80711, we wrote:

You submitted a sample of a Bratz Babyz Chill-Out Lounge identified as item number 296690. The item consists of a set of miniature plastic toy furniture, appliances, a smoothie bar, bottles, etc. that is intended to simulate a lounge setting. The toys are packaged inside a metal carrying case that is of a kind similar to a lunch box and measures approximately 7-1/2 inches in height x 8 inches in length x 4 inches in depth. The carrying case has a hinged lid, a plastic carrying handle, and an illustrated depiction of a lounge on both of its long sides with the words “Chill-Out Lounge Bratz Babyz.”

Although packaged together, the metal carrying case is not the normal or usual packing for the toys, nor is the metal carrying case itself a toy. Therefore, the toy set will be classified separately from the metal carrying case.

Your sample is being returned as you requested.

The applicable subheading for the toys will be 9503.70.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for “Other toys, put up in sets or outfits, and parts and accessories thereof.” The rate of duty will be Free.

The applicable subheading for the metal lunchbox will be 4202.19.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for “Trunks, suitcases, vanity cases and similar containersOther.” The rate of duty will be 20 percent ad valorem.

Based upon a further review of this ruling and a sample provided by the importer, we now believe that the classification of the metal imitation lunch box is incorrect.

ISSUE:

Whether the instant metal imitation lunch box is classified under heading 4202, HTSUS, as a trunk, suitcase, or similar container, or under heading 7326, HTSUS, as an other article of base metal.

LAW AND ANALYSIS:

Classification under the HTSUS is made in accordance with the General Rules of Interpretation (GRIs). 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 GRIs may then be applied.

The Harmonized Commodity Description and Coding System Explanatory Notes (ENs) constitute the official interpretation of the Harmonized System at the international level. While not legally binding, the ENs provide a commentary on the scope of each heading of the HTSUS and are thus useful in ascertaining the classification of merchandise under the Harmonized System. The Bureau of Customs and Border Protection (CBP) believes the ENs should always be consulted. See T.D. 89-80, 54 Fed. Reg. 35127, 35128 (August 23, 1989).

The HTSUS provisions under consideration (2004) are as follows:

4202 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 of mainly covered with such materials or with paper:

Trunks, suitcases, vanity cases, attaché cases, briefcases, school satchels and similar containers:

4202.19.00 Other.

7326 Other articles of iron or steel:
Other:
7326.90.10 Of tinplate.

Based upon further examination of the instant article and a review of our previous rulings, it has become apparent that the metal imitation lunch box does not fall under heading 4202, HTSUS.

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 of mainly covered with such materials or with paper.

It is apparent the metal box in NY L80711 is not similar to the articles listed by name and similar containers in the first part of heading 4202, HTSUS, i.e., that aspect which precedes the semi-colon. It is not necessary to consider whether the instant box is listed in the second part of the heading because those articles must be made of specific materials; iron and steel are not enumerated materials.

The box is made of metal and is prima facie classified in heading 7326, HTSUS. EN 73.26 states in relevant part that heading 7326, HTSUS, includes:

(3) Certain boxes and cases, e.g., tool boxes or cases, not specially shaped or internally fitted to contain particular tools with or without their accessories (see the Explanatory Note to heading 42.02); botanists’, etc., collection or specimen cases, trinket boxes; cosmetic or powder boxes or cases; cigarette cases, tobacco boxes, cachou boxes, etc. but not including containers of heading 73.10, household containers (heading 73.23), nor ornaments (heading 83.06) [emphasis in original].

CBP has issued several rulings in which certain metal lunch boxes have been classified under heading 7326, HTSUS. See, e.g., HQ 965063, dated April 12, 2002; HQ 965554, dated August 12, 2002; and HQ 965555, dated August 12, 2002.

It should be noted that the instant boxes contain a printed paperboard lining attached to the interior walls. A true lunch box does not normally have a paperboard interior and the interior edges are finished. However, similar to those boxes, the instant box is larger than trinket and casket boxes, but smaller than a tool box. It is not specially shaped, nor is it internally fitted. The possible uses of the container are similar to the anticipated use of the containers referenced in EN 73.26.

Based upon the information submitted, the instant imitation metal lunch box is sufficiently similar to other metal lunch boxes classified by CBP under heading 7326, HTSUS, to fall under heading 7326, HTSUS, as well. The box is reportedly made of tinplate. The instant tinplate imitation lunch box is classified under subheading 7326.90.10, HTSUS.

Based on the foregoing analysis, the metal imitation lunch box is classified separately from the toy set under subheading 7326.90.10, HTSUS. The classification of the other items in NY L80711 remains unchanged.

HOLDING:

At GRI 1, the instant metal imitation lunch box is provided for in heading 7326, HTSUSA. It is classified under subheading 7326.90.1000, HTSUSA, as “Other articles of iron or steel: Other: Of tinplate.” The 2005 column one, general rate of duty is free.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on the World Wide Web at www.usitc.gov/tata/hts.

EFFECT ON OTHER RULINGS:

NY L80711 is MODIFIED in accordance with this decision. In accordance with 19 U.S.C. 1625(c), this ruling will become effective 60 days after publication in the Customs Bulletin.

Sincerely,


Previous Ruling Next Ruling

See also: