CLA-2 C:O:R:C:T 950011 SK
District Director
U.S. Customs Service
909 First Avenue, Rm. 2039
Seattle, WA 98174
RE: Decision on Application for Further Review of Protest No.
3001-91-100714 on classification of plastic globe carrying
case; 4202, HTSUSA
Dear Sir:
This is a decision on application for further review of
protest number 3001-91-100714 timely filed on behalf of Kerr-Hays
Company, Inc., on June 20, 1991, against your decision regarding
the classification of an item identified as a plastic globe
carrying case. All entries were liquidated on May 17, 1991.
FACTS:
The submitted sample is a molded plastic carrying case which
simulates a globe. The item is identified as C-8983 and is
called "The World Globe".
Item C-8983 is manufactured of a molded plastics material in
the shape of a globe. The surface area, which is applied by
means of a painting and masking process, has raised continents
and land masses set against blue plastic representing the
oceans. It has a molded plastic handle on the top, is hinged in
the middle and secures by means of a tuck clasp. The globe is
marketed as part of an educational set called the "Little
Learners Library" which is a compilation of books for young
children. The books are not imported with the "The World Globe".
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ISSUE:
Is the submitted article properly classifiable under heading
4202 of the Harmonized Tariff Schedule of the United States
Annotated (HTSUSA)?
LAW AND ANALYSIS:
Classification of merchandise under the HTSUSA is governed
by the General Rules of Interpretation (GRI's). GRI 1 requires
that classification be determined according to the terms of the
headings and any relative section or chapter notes and, unless
otherwise required, according to the remaining GRI's. Where
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's may be applied, taken in order.
Several competing headings have been suggested as the
appropriate provision for the article at issue, namely 3923,
4905, 9503 and 4202, HTSUSA.
Heading 3923, HTSUSA, is the heading under which the
protestant claims classification is most appropriate for this
article. This heading provides for plastic articles for the
conveyance or packing of goods. The Explanatory Notes (EN) to
heading 3923 state that this provision covers "all articles of
plastics commonly used for the packing or conveyance of all kinds
of products" [emphasis added]. The articles listed in the EN
include plastic boxes, crates and similar articles and are items
commonly used to convey goods in the strictest sense of the word.
The subject merchandise is not of the type commonly used to pack
or convey products, at least not in the same capacity as the
enumerated examples in this heading. The submitted sample is
extraordinary in shape and design and is to be carried on one's
person or used to store goods. It is not similar to the
containers which are the subject merchandise of the Headquarter
Ruling Letters (HRLs) cited in Kerr-Hayes' protest (i.e., HRLs
082698, 082988, 083600 and 084657 dealing with plastic contact
lens case, plastic powder box, lipstick compact and empty
cosmetic compact respectively). The submitted sample is a
personal carrier and an article to store goods; it is not the
sort of plastic article commonly used to convey or pack products
and therefore classification is not proper under this provision
of the Nomenclature.
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Heading 4905, HTSUSA, provides for, inter alia, maps and
globes. Classification is not proper under this provision
because EN (f) to heading 4905 excludes relief globes from this
provision. The land masses illustrated on the submitted article
are slightly raised. You contend that this elevation is not in
relief as within the definition set forth in the Random House
Dictionary of the English Language, Second Edition, 1987, which
defines relief as "the difference in elevation and slope between
the higher and lower parts of the land surface of a given area".
This is a rather limited definition. Webster's New Collegiate
Dictionary, 1977, defines relief as " a mode of sculpture in
which forms and figures are distinguished from a surrounding
plane surface". The article at issue is in relief according to
the latter definition and therefore is not classifiable as a
globe under heading 4905, HTSUSA.
Furthermore, the EN to this heading require that globes be
printed for classification to be proper under this provision.
The subject merchandise contains no printing and is not
classifiable under heading 4905, HTSUSA.
Heading 9503, HTSUSA, provides for, inter alia, toys. It is
suggested that the article at issue is an educational toy
inasmuch as it will contain childrens' books, it has met consumer
safety specifications on toy safety as set forth by the American
Society for Testing and Materials (ASTM), and great pains were
taken to ensure the geographical accuracy of the globe. The
books will not be imported with the globe, however, and
notwithstanding the accuracy of the globe, or the fact that it
has been deemed "safe" by the ASTM, it is nevertheless Customs'
opinion that the submitted article is not a toy, but rather a
container which is intended to carry or store children's books.
Heading 4202, HTSUSA, provides for, in part, trunks, suit-
cases, vanity cases, briefcases, school satchels ... and
similar containers. As mentioned supra, the article at issue is
a specially shaped carrying case designed to be carried with the
person as well as used for storage. It is not more specifically
provided for in other chapters of the tariff schedule and is
properly classifiable under heading 4202, HTSUSA. In your
protest, you noted that the EN to heading 4202, HTSUSA, mandate
that all plastic items listed after the semi-colon in this
provision be made of plastic sheeting. While this is true, the
submitted sample is properly classifiable in the first part of
heading 4202, HTSUSA, and the EN expressly state that "articles
covered by the first part of the heading may be of any material.
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HOLDING:
The submitted article is classifiable under subheading
4202.99.0000, HTSUSA, which provides for trunks, suitcases,
vanity-cases, briefcases, school satchels, spectacle cases,
binocular cases, camera cases, musical instrument cases, gun
cases, holsters and similar containers; other, dutiable at a rate
of 20% ad valorem.
Due to the changeable nature of the statistical annotation
(the ninth and tenth digits of the classification), and the
restraint (quota/visa) categories, your client should contact its
local Customs office prior to importing the merchandise to
determine the current applicability of any import restraints or
requirements.
Sincerely,
John Durant, Director
Commercial Rulings Division