CLA-2 CO:R:C:G 084605 HP
Ms. Janice A. Scribano
Traffic Manager
Test-Rite Products
395 Allwood Road
Clifton, NJ 07012
RE: Classification of a molded plastic tool box
Dear Ms. Scribano:
This is in reply to your letter of April 18, 1989,
concerning the tariff classification of a molded plastic "Heavy
Duty Tuffcase," produced in Taiwan, under the Harmonized Tariff
Schedule of the United States Annotated (HTSUSA).
FACTS:
The merchandise at issue consists of a molded polypropylene
plastic tool box. A sample has not been received by this office.
The item appears to be similar in design to an attache case. It
has a top carrying handle, secure locks, and an interior divided
into compartments. The case is designed so it can be mounted to
a wall. The original Tuffcase is manufactured in the United
States; replication in Taiwan is possible based upon the results
of this ruling.
ISSUE:
What is the classification of plastic molded tool boxes
designed to be carried with the person under the HTSUSA?
LAW AND ANALYSIS:
Heading 4202, HTSUSA, provides for, inter alia, suitcases,
briefcases, binocular cases, musical instrument cases, and
similar containers. We must therefore define the term "similar
containers" as utilized in the heading.
In HRL 084605 of June 30, 1989, enclosed, we ruled upon a
similar tool box composed of metal. We observed that the exem-
plars named within heading 4202, e.g., "vanity cases, camera
cases, binocular cases, gun cases and suitcases are designed to
be carried with the person." HRL 084605 went on to state that
[i]n the case of DRI Industries, Inc. v. United States,
657 F. Supp. 528 (CIT 1987), aff'd [sic.], Appeal No.
87-1301 [832 F.2d 155] (Fed. Cir., decided October 28,
1987), the court ruled that a tool chest designed to
store and organize tools and also be carried with the
person from place to place was properly classifiable as
luggage for tariff purposes. In determining that a
tool box was ejusdem generis with the exemplars listed
in Schedule 7, Part 1, Subpart D, Headnote 2(a)(ii),
Tariff Schedules of the United States (TSUS), the court
observed that "[t]he exemplars listed in 2(a)(ii)
2
represent a category of containers or cases which are
designed to store, organize and protect those contents
from which the containers derive their name.
Further, the court explained that "[t]he exemplars
in subsection (ii) are containers or cases which are
designed to hold specific items which give them their
names: brief cases to hold papers, school bags to hold
school articles, golf bags to hold golf equipment, gun
cases to hold guns, camera cases to hold cameras, * *
*."
We realize that the DRI Industries case, supra
[sic.], is not controlling here because it was decided
under a different tariff act. However, its logic is
clearly applicable noting the wording and structure of
heading 4202, HTSUSA.
As a result, it is our opinion that the instant merchandise
is classifiable as containers similar to the enumerated articles
in the first part of heading 4202, HTSUSA.
Subheading 4202.19, HTSUSA, provides for trunks, suitcases,
vanity cases, attache cases, briefcases, school satchels, and
similar containers, of other materials. Subheading 4202.99,
HTSUSA, provides for other containers not covered by the previous
subheadings of 4202.
We find it significant that subheading 4202.19 omits specta-
cle cases, binocular cases, camera cases, musical instrument
cases, gun cases, and holsters, which are also provided for in
the first segment of heading 4202. We also note that musical
instrument cases, listed with the above omissions, are separately
provided for in subheading 4202.92.5000: not as an article
similar to those of subheading 4202.19, but as an "other."
It is our opinion, therefore, that the "similar containers"
text of subheadings 4202.11 through 4202.19, HTSUSA, was not
intended to be the catch-all phrase for those articles enumerated
in the first part of heading 4202, but not provided for in, or
similar to, the text of subheadings 4202.11 through 4202.19.
HOLDING:
As a result of the foregoing, the merchandise at issue is
classified under subheading 4202.99.0000, HTSUSA, as containers
similar to those enumerated in the first part of heading 4202,
not more specifically provided for in other headings of Chapter
42, other, other. The applicable rate of duty is 20 percent ad
valorem.
All previous rulings inconsistent with this result are
hereby modified accordingly.
Sincerely,
John Durant, Director
Commercial Rulings Division