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HQ W968151




March 21, 2007

CLA-2 OT:CTF:TCM W968151 tmf

CATEGORY: CLASSIFICATION

TARIFF NO.: 4202.99.9000

Michael Roll, Esq.
Pisani & Roll
Attorneys at Law
1875 Century Park East, Suite 600
Los Angeles, CA 90067

RE: Reconsideration of NY L86924; dated August 24, 2005, concerning the tariff classification of a razor case from China

Dear Mr. Roll:

This is in reference to your letter of March 2, 2006, requesting reconsideration on behalf of your client, The Marketing Store Worldwide, LP (“TMSW”), of New York Ruling Letter (NY) L86924, dated August 24, 2005, which classified certain razor cases from China, in subheading 4202.99.9000, Harmonized Tariff Schedule of the United States Annotated (HTSUS). Your request, along with your sample was forwarded to this office for our consideration.

FACTS:

NY L86924, dated August 24, 2005, classified the subject case in subheading 4202.99.9000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other bags and containers not provided for elsewhere in heading 4202, HTSUSA. It is a basket provision.

The facts, which were taken directly from the ruling at issue, are as follows:

The sample submitted, no style number indicated, is a molded plastic case specially shaped and fitted to contain a Gillette M3Power razor. The case will be imported empty. It is unlined and measures approximately 6” x 2 ½” x ¾”. The travel case will be packaged for retail sale in the United States with a Gillette M3Power razor, an M3Power cartridge, one AAA battery and a shaving tips brochure.

You indicate that the subject case should be classified in heading 3924, HTSUS, which provides for “tableware, kitchenware, other household articles and toilet articles, of plastics. “

In terms of the description of the case, it is a clamshell design made of molded plastic. Its cover is attached by two hinges and can snap closed thereby entirely enclosing the razor. On top of the case is the imprinted statement “Gillette M3 PowerTM”. A holographic label with the M3 PowerTM logo is adhered to the center of the case’s base; the razor is snapped into place above the logo.

You also state that your client imports the goods empty and sells them to Gillette. The case and the razor are put up for retail sale as a set in a blister pack with sales literature, as indicated in the facts above. The travel case is not considered to be retail packing for the razor since it is not normally sold as razor packing. The sales brochure states that the case is a “travel case” and it is given to the purchaser as a “Bonus.”

You requested a conference, which was held on February 8, 2006.

ISSUE:

What is the classification of the subject razor case?

LAW AND ANALYSIS:

  Classification of goods under the HTSUS is governed by the General Rules of Interpretation (GRI). GRI 1 provides that classification 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 Harmonized Commodity Description and Coding System Explanatory Notes (EN) constitute the official interpretation at the international level. While neither legally binding nor dispositive, the EN provide a commentary on the scope of each heading of the HTSUS and are generally indicative of the proper interpretation of the headings.

You indicate that the subject case should be reclassified as a plastic household article of heading 3924. To support your position, you state that since a razor is often used with shaving cream, a toiletry item that is designed to facilitate the removal of hair, a razor would fall within the scope of the meaning of “toiletry items”. You also assert that since a razor’s container is required for proper storage to prevent injury and corrosion of the razor’s blades, it too is a toiletry item.

You assert that the common and commercial meaning of “toiletry” articles is controlling. Before addressing this claim, we must consider the classification according to the tariff schedule headings and relative section or chapter notes. Thus, in this instance, you assert that heading 3924 is appropriate for classifying the subject case. We refer to Note 2(m) to Chapter 39, HTSUS, which states, in pertinent part, “[chapter 39] does not cover containers of heading 4202.”

For application of this Legal Note, a determination must be made as to whether the subject article is considered a “container of 4202.” The articles specifically enumerated within heading 4202, HTSUS, are as follows:

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 [emphasis added]: Other (con):

4202.99 Other

4202.99.90 Other

The EN to heading 4202 state, in pertinent part:

This heading covers only the articles specifically named therein and similar containers.

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 referenced above, heading 4202, HTSUS, is divided into two portions. Those articles listed before the semi-colon are not restricted as to material composition, whereas those articles 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. Application of the heading language, as further explained by the ENs to the subject merchandise, would preclude classification within the second part of heading 4202 due to the molded plastic construction which is not a material specifically named in the second part of the heading, but not preclude classification in the first part of heading 4202, HTSUSA. See Headquarters Ruling Letter (HQ) 965152, dated December 20, 2001, which classified a plastic contact lenses case in heading 4202, HTSUS, citing to HQ 950779, dated April 1, 1992, which classified a molded plastic container (described as constructed to be worn around the waist and designed to carry small pocket or handbag item like keys, money and other small items and not fitted to any one particular item) in subheading 3923.10, HTSUSA.

Since goods in the first part of the heading may be of any material, classification may be proper if the merchandise is determined to be specifically shaped or fitted and of a kind similar to the named exemplars. In this case, the subject razor is specifically designed and fitted to contain a Gillette M3Power razor.

The first portion of heading 4202, HTSUS, specifically lists trunks, suitcases, vanity cases, attache cases, briefcases, school satchels, spectacle cases, binocular cases, camera cases, musical instrument cases, gun cases, holsters and similar containers. Although the subject case is not one of the named exemplars, heading 4202 encompasses the enumerated articles, as well as containers similar to these articles. 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., 18 C.I.T. 919, 865 F. Supp 867. In this case, the essential characteristics of articles of heading 4202 are to organize, store, protect and carry various items. Id. This is the purpose of the subject razor case.

Further, we do not agree with your view that since the subject case is specifically designed and fitted to contain a Gillette M3 Power razor, a toiletry item, then the subject case is classifiable in heading 3924 as a toiletry article. The issue is not whether a transported article is a toiletry item, but which heading more specifically provides for the subject container. In this instance, the subject case is designed and principally used to provide storage, protection, and portability, all of which fall squarely within purposes of the exemplars of heading 4202, HTSUS, as confirmed in Totes. Therefore, whether the razor case will contain a toiletry item therein is immaterial for purposes of classification in this instance, especially classification of the empty razor case.

In a phone conference held on February 8, 2007, you referenced HQ 952433, dated November 25, 1992 in which CBP classified a plastic “Soap Caddy” that featured seven 1/3-inch holes that allow water to drip through the container for soap to dry in heading 3924. You suggested that since both articles contain a toiletry item and are used in the bathroom, there is not consistent classification of the subject case within the framework of HQ 952433. We reviewed HQ 952433 and note that it indicates that the “Soap Caddy” was designed specially to carry a bar of soap into a bathroom for use in a shower or a bathtub. We also reviewed the website at www.Coghlans.com and found the article available for purchase. Thank you for raising this case to us. We are currently reviewing HQ 952433 to determine whether it should be subject to reconsideration as provided by 19 U.S.C 1625.

However, in your client’s case, we find that the subject razor case was classified appropriately in heading 4202 since it follows a line of other rulings which have classified containers that feature specially shaped or fitted interiors. See HQ 965152, supra; NY K86054, dated May 19, 2004, in which CBP classified a specially shaped or fitted outer case; HQ 965418, dated July 25, 2002, which classified a rectangular-shaped carrying case of molded plastic with a separate section in the interior; HQ 957707, dated June 26, 1995, which classified a molded plastic, semi oval-shaped carrying case with handle and slider lock; and NY J89289, dated October 9, 2003, which classified a locking pill organizer in heading 4202. It is our view that the subject case serves as a container of 4202; it is not a toiletry item of heading 3924. Thus, by application of the exclusionary note, Note 2(m) to Chapter 39, HTSUS, which states, in pertinent part, “[chapter 39] does not cover containers of heading 4202,” it remains precluded from heading 3924.

In sum, based on its size and carrying capacity, we find the subject razor case is similar to exemplars within the first part of the heading which are designed to transport one specific article, i.e., spectacle cases, binocular cases, camera cases, musical instrument cases, gun cases and holsters, as well as provide storage and protection. Accordingly, we believe that the subject razor case was appropriately classified in heading 4202 as a specially shaped or fitted container in the first part of heading 4202, HTSUS.

HOLDING:

New York Ruling Letter (NY) L86924, dated August 24, 2005, is hereby AFFIRMED. The molded plastic case specially shaped and fitted to contain a Gillette M3Power razor remains classified in subheading 4202.99.9000, HTSUS, which provides for “Trunks, suitcasesspectacle cases,guncases, holsters and similar containers;: other: other: other,” dutiable at 20 percent ad valorem.

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.

Due to the changeable nature of the statistical annotation (the ninth and tenth digits of the classification), you should contact the local CPB office prior to importation of this merchandise to determine the current status of any import restraints or requirements.

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is entered. If the documents have been filed without a copy, this ruling should be brought to the attention of the CBP officer handling the transaction.

Sincerely,

Myles B. Harmon, Director

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