CLA-2 CO:R:C:T 950030 SK
TARIFF NO: 4202.99.0000
Ms. Saralee Antrim
Carmichael International Service
P.O. Box 54772, Terminal Annex
Los Angeles, CA 90054-0772
RE: Classification of a portable case specially fitted to
accommodate specific articles; toolbox; 4202.99.0000,
HTSUSA; fitted cases imported without contents; fitted cases
to be sold with contents as set at retail; Harmonized
System Committee decision on portable toolboxes
Dear Ms. Antrim:
This is in response to your letter of June 28, 1991, on
behalf of Alltrade Inc., requesting classification under the
Harmonized Tariff Schedule of the United States Annotated
(HTSUSA) of a portable toolbox specially designed to accommodate
drill bits.
FACTS:
The submitted sample, item 560-C-1, is a carrying case
manufactured of blow molded plastic. It is specially designed to
accommodate a 35 piece high speed drill set and each bit has its
own fitted slot. It is also designed to accommodate a counter
sink and 1/2" and 3/8" chuck keys. The case is shaped and
fitted to contain the specific tools with which it will be sold
at retail. The case is lightweight and is fitted with a handle
so as to be portable. The article will be imported, void of
contents, from Taiwan and a sample has been submitted for our
examination..
ISSUE:
What is the proper classification under the HTSUSA of a
portable case specially designed to accommodate specific
articles?
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LAW AND ANALYSIS:
Classification under the HTSUSA is in accordance with the
General Rules of Interpretation (GRI's) taken in order. GRI 1
provides that classification is determined first in accordance
with the terms of the headings of the tariff and any relative
section or chapter notes, and then, if the headings or notes do
not otherwise require, in accordance with the remaining GRI's.
GRI 5(a) provides for the classification of specially shaped
or fitted cases that are imported with their contents. Such
cases are to be classified with their contents unless the case
imparts the essential character of the article. Although the
article at issue will be sold together with its contents as a set
at retail, the case nevertheless will be imported without its
contents. Accordingly, GRI 5(a) does not apply in this instance
and the case will be classified with regard to its own
characteristics.
Heading 4202, HTSUSA, provides for "trunks, suitcases,
vanity cases, attache cases, brief cases, ... camera cases,
musical instrument cases, gun cases, ... and similar containers
..., other, other." The cases in this heading are portable and
many are shaped or fitted to accommodate specific articles. The
subject article meets both these criteria: it is a portable
case, as indicated by its handle, and it is of blow molded
plastic fitted to contain a 35 piece high speed drill set. The
case is of the type provided for in heading 4202, HTSUSA, and is
properly classifiable under this provision of the Tariff
Schedule.
We note that at the seventh session of the Harmonized System
Committee, portable toolboxes specially fitted for particular
items were definitively classified under subheading 4202.99,
HTSUSA. See H/4/1 Doc. 36.482 Decisions of the Harmonized System
Committee and accompanying U.S. Note. Accordingly, this
subheading is the appropriate classification for the submitted
sample.
HOLDING:
The portable toolbox, item 560-C-1, is classifiable under
subheading 4202.99.0000, HTSUSA, which provides for trunks,
suitcases, vanity cases, attache cases, brief cases, ... camera
cases, musical instrument cases, gun cases, ... and similar
containers, ... other, other. The applicable rate of duty is 20
percent ad valorem.
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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