CLA-2 CO:R:C:G 085519 WAW
Mr. Herbert N. Posner
Service Manufacturing Corporation
River Street
Hastings-on-Hudson, N.Y. 10706
RE: Classification of a cassette carrying case
Dear Mr. Posner:
Your letter of August 4, 1989, addressed to our New York
office, has been referred to this office for reply concerning the
classification of a cassette carrying case under the Harmonized
Tariff Schedule of the United States Annotated (HTSUSA).
FACTS:
The sample submitted for classification is a carrying case
designed to hold cassettes. The case measures 7-1/2" x 5-1/2" x
2-1/2". The entire exterior of the case is made of burlap which
is 100% jute, a vegetable fiber. The burlap is laminated to a
foam backing. There are two slide fasteners that serve to open
and close the case. The case has an adjustable shoulder strap
made of nylon. The cassette carrying case will be imported from
Mexico.
ISSUE:
What is the proper classification of the cassette carrying
case under the HTSUSA?
LAW AND ANALYSIS:
The General Rules of Interpretation (GRI's) set forth the
manner in which merchandise is to be classified under the HTSUSA.
GRI 1 requires that classification be determined first according
to the terms of the headings of the tariff and any relative
section or chapter notes and, unless otherwise required,
according to the remaining GRI's, taken in order.
Heading 4202, HTSUSA, provides for, inter alia, trunks,
suitcases, vanity cases, attache cases, briefcases, school
satchels, spectacle cases, binocular cases, camera cases, musical
instrument cases, gun cases, holsters and similar containers.
The merchandise at issue is similar to those items set forth in
heading 4202 since it is a case designed to contain specific
items to be carried with the person.
Moreover, while the relevant Legal Notes do not address
articles such as cassette cases, the Explanatory Notes to heading
4202, HTSUSA, which constitutes the official interpretation of
the tariff at the international level, state that:
The articles covered by the second part of the heading
must, however, be only of the materials specified
therein or must wholly or mainly be covered with such
materials (the foundation may be of wood, metal, etc.)
In the case at issue, the cassette carrying case is "wholly or
mainly covered" with burlap, which is one of the specified
materials included within the subheading terms. Accordingly, it
is Customs position that the cassette carrying case falls clearly
within the purview of the term "similar containers" as set forth
in heading 4202. The item is classifiable under subheading
4202.92.9030, HTSUSA, which provides for "Other articles, with
outer surface of textile materials; Other; Other with outer
surface of textile materials: Other: Other."
HOLDING:
The sample cassette carrying case is classifiable under
subheading 4202.92.9030, HTSUSA, and is subject to a rate of duty
of 20 percent ad valorem. The carrying case falls under textile
category 870.
The designated textile and apparel category may be
subdivided into parts. If so, the visa and quota requirements
applicable to the subject merchandise may be affected. Since
part categories are the result of international bilateral
agreements which are subject to frequent renegotiations and
changes, to obtain the most current information available, we
suggest you check, close to the time of shipment, the Status
Report On Current Import Quotas (Restraint Levels), an issuance
of the U.S. Customs Service, which is updated weekly and is
available at your local Customs office.
Due to the changeable nature of the statistical annotation
(the ninth and tenth digits of the classification) and the
restraint (quota/visa) categories, you should contact your local
Customs office prior to importation of this merchandise to
determine the current status of any import restraints or
requirements.
Sincerely,
John Durant, Director
Commercial Rulings Division