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HQ 968068




July 25, 2006

CLA-2 RR:CTF:TCM 968068 BtB

CATEGORY: CLASSIFICATION

TARIFF NO.: 4202.12.8030

Mr. Gordon C. Anderson
C.H. Robinson Worldwide, Inc.
8855 Columbine Road
Suite 400
Eden Prairie, MN 55347-4148

RE: Classification of expandable document organizers from China; NY L89442 affirmed

Dear Mr. Anderson:

This is in reply to your January 6, 2006 letter to the Office of Regulations and Rulings requesting reconsideration of New York Ruling Letter (“NY”) L89442, dated December 30, 2005. We have reviewed NY L89442 pursuant to your request and find the ruling to be correct. Accordingly, this letter, Headquarters Ruling Letter (“HQ”) 968018, affirms NY L89442.

FACTS:

In NY L89442, U.S. Customs and Border Protection (“CBP”) classified two expandable document organizers. You provided us with samples of each organizer and, in NY L89442, they are described as follows:

The samples submitted are identified as item 32251 "Expanding File Document Organizer Case" and "Compact Expanding File Document Organizer" (no item number was submitted). The items are forms of a "briefcase". Each is made up to provide storage, protection, portability and organization to documents and other such items as catalog pages, etc., as well as accessories. The exterior of each case is manufactured of woven man-made fiber textile materials. Both cases feature carrying handles, an open flat sleeve pocket on one side and a zippered pocket on the other. The three-sided zippered closures unzip to reveal multiple semi translucent plastic expandable sleeve dividers with tab holders to identify document contents. They measure approximately 14" x 11" x 3 ¼" and 13" x 13 ¾" x 2".

In NY L89442, we stated that, “ the expandable document cases are of a kind provided for in HTS[USA] as attaché cases, briefcases and similar containers” and, consequently, the document organizers were classified in heading 4202, HTSUSA.

While the samples that you originally provided were returned after the issuance of NY L89442, you again provided samples with your request for reconsideration. In your request for reconsideration, you submit that the organizers are classified in subheading 3926.10.0000, HTSUSA, which provides for: "Other articles of plastics and articles of other materials of headings 3901 to 3914: Office or school supplies."

ISSUE:

What is the classification of the expandable document organizers at issue?

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." If 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, in order.

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).

The HTSUSA headings under consideration for classification of the document organizers are heading 4202 and heading 3926. Heading 4202, HTSUSA, provides for:

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.

Meanwhile, heading 3926, HTSUSA, provides for: "Other articles of plastics and articles of other materials of headings 3901 to 3914.”

Headings 3901 to 3914, HTSUSA, provide for primary forms of plastics.

Note 2(ij) to Chapter 39, HTSUSA, is relative to the classification of the document organizers at issue. This note excludes “trunks, suitcases, handbags or other containers of heading 4202” from classification in Chapter 39, HTSUSA. As articles of heading 4202, HTSUSA, are excluded from Chapter 39, HTSUSA, the threshold question in this matter is whether the document organizers are prima facie classifiable under heading 4202, HTSUSA. If they are, they cannot be classified in heading 3926, HTSUSA.

Heading 4202 contains a list of particular items followed by a general phrase, "similar articles." It is well settled that when a list of items is followed by a general word or phrase, the interpretative canon of ejusdem generis is used to determine the scope of the general word or phrase. See Totes, Inc. v. United States, 69 F.3d 495, 498 (Fed. Cir. 1995). In classification cases, ejusdem generis requires that, for any imported merchandise to fall within the scope of the general term or phrase, the merchandise must possess the same essential characteristics or purposes that unite the listed exemplars preceding the general term or phrase. See Sports Graphics v. United States, 24 F.3d 1390, 1392 (Fed. Cir. 1994). However, a classification under the ejusdem generis principle "is inappropriate when an imported article has a specific and primary purpose that is inconsistent with that of the listed exemplars in a particular heading." See Avenues in Leather, Inc. v. United States, 178 F.3d 1241, 1244 (Fed. Cir. 1999).

The common characteristic or unifying purpose of the goods in heading 4202, HTSUSA, consists of “organizing, storing, protecting, and carrying various" items. See Avenues In Leather, Inc. v. United States, 317 F.3d 1399, 1402 (Fed. Cir. 2003). “Briefcase” is defined as “a flat flexible case for carrying papers or books.” See Merriam-Webster OnLine (www.m-w.com). “Attaché case,” meanwhile, is defined as “a small thin suitcase used especially for carrying business papers. Id. While we recognize that the expandable document organizers at issue are not briefcases, attaché cases, or any of the other named exemplars of heading 4202, HTSUSA, they are clearly designed to organize, store, protect and carry documents. The translucent plastic expandable sleeve dividers aid in the organization, storage and protection of documents, while the carrying handles facilitate transportation of the documents. Consequently, we find that the expandable document organizers share the essential characteristics, as well as the specific and primary purpose of the exemplars of heading 4202, HTSUSA. The organizers are, therefore, classified under an ejusdem generis analysis, as a "similar container," in heading 4202, HTSUSA.

As the articles are prima facie classified in heading 4202, HTSUSA, they are excluded from classification in Chapter 39, HTSUSA, pursuant to Note 2(ij) to Chapter 39, HTSUSA. Consequently, the expandable document organizers at issue are not classified in subheading 3926.10.0000, HTSUSA, as you submit in your January 6, 2006 letter.

HOLDING:

The expandable document organizers at issue are classified in subheading 4202.12.8030, HTSUSA, which provides for: “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: Trunks, suitcases, vanity cases, attache cases, briefcases, school satchels and similar containers: With outer surface of plastics or textile materials: With outer surface of textile materials: Other, Attache cases, briefcases, school satchels, occupational luggage cases and similar containers: Other: Of man-made fibers.”

The applicable column one, general rate of duty for the merchandise under the 2006 HTSUSA is 17.6% ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUSA and the accompanying duty rates are provided on the world wide web at www.usitc.gov.

The expandable document organizers at issue fall within textile category 670. Quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (“WTO”) member countries. The textile category number above applies to merchandise produced in non-WTO member countries. Quota and visa requirements are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information on quota and visa requirements applicable to this merchandise, we suggest you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” which is available on our web site at www.cbp.gov. For current information regarding possible textile safeguard actions on goods from China and related issues, we refer you to the web site of the Office of Textiles and Apparel of the Department of Commerce at otexa.ita.doc.gov.

EFFECT ON OTHER RULINGS:

NY L89442, dated December 30, 2005, is affirmed.

Sincerely,

Myles B. Harmon, Director

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