CLA-2 CO:R:C:T 952700 SK
Barb Ruskamp
Charles M. Schayer & Co.
3839 Newport Street
Denver, CO 80207
RE: Classification of unfinished computer data storage disc
organizers; cases; 4202 v. Ch. 39; not for "packing" or
"conveying"; not household article; similar to containers
enumerated in 4202, HTSUSA; EN(c) to 4202; NYRL 870281 (1/23/92);
NYRL 868933 (12/18/91); NYRL 868901 (12/2/91); 4202.90.9020,
HTSUSA.
Dear Ms. Ruskamp:
This is in response to your inquiry of July 31, 1992, on
behalf of Case Logic, Inc., requesting a binding tariff
classification ruling for several styles of computer data storage
disc organizers. Unfinished samples were submitted to this
office for examination and will be returned to you under separate
cover.
FACTS:
The submitted samples are computer data storage disc
organizers used to protect, store, display and transport computer
discs.
Unfinished samples of models CDW-100, DK-20 and DK-40 have
been submitted. Each item is comprised of two layers of fabric;
the outer layer is of a woven nylon fabric and the inner layer is
a textile fabric laminated on one side with foam plastic.
Inserted between the two layers is a plastic sheet and foam
plastic. The articles feature a sheath-like pocket on each
inside cover. The interior spine of each is reinforced with an
imitation leather material. The samples close by means of a nylon
zipper which encompasses three sides of the cover. The articles
measure:
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* Model CDW-100 - 11.5 inches by 11.5 inches with a 2.5 inch
spine. The zipper edges measure .75 inches in width;
* Model DK-20 - 10 inches by 5 inches with a 1.5 inch spine.
The zipper edges measure .75 inches in width;
* Model DK-40 - 10 inches by 9 inches with a 2 inch spine.
The zipper edges measure .75 inches in width.
The items are imported in an unfinished state. After
importation, each will have an insert of clear plastic pages
("wings") placed in the sheaths. Each set of wings are bound and
covered by heavy gauge plastic. The plastic tabs of the cover
are inserted into the left and right sheaths and this forms the
finished compact disc organizer. The DK-20 and DK-40 models are
designed to contain 40 discs and the CDW-100 has capacity for
100.
ISSUE:
Whether the computer data storage disc organizers at issue
are classifiable as containers and cases similar to those
enumerated in heading 4202, HTSUSA, or as articles of plastic
within Chapter 39, HTSUSA?
LAW AND ANALYSIS:
Classification of merchandise under the Harmonized Tariff
Schedule of the United States Annotated (HTSUSA) is in accordance
with the General Rules of Interpretation (GRI's), taken in order.
GRI 1 provides that classification shall be determined according
to the terms of the headings and any relative section or chapter
notes.
Chapter 39 of the HTSUSA provides for plastics and articles
thereof. Although the outer surfaces of the articles at issue
are not of plastic, the cases are nevertheless potentially
classifiable as plastic articles of Chapter 39 based on the fact
that much of the structural integrity of these items, as well as
the value imparted, is provided by the plastic components.
Chapter Note 2(h), at page 549, states that Chapter 39 does not
provide for containers of heading 4202, HTSUSA. Accordingly, our
first determination is whether the goods at issue are
classifiable under heading 4202, HTSUSA, and thereby precluded
from classification under Chapter 39.
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Heading 4202, HTSUSA, provides for, inter alia, "trunks,
suit-cases, vanity-cases, executive cases, briefcases, school
satchels, spectacle cases, binocular cases, camera cases, musical
instrument cases, gun cases, holsters and similar containers."
As computer data storage discs are not expressly provided for in
this provision, our next inquiry is whether the subject
merchandise is similar to these enumerated containers and whether
classification of computer data storage discs is in any way
precluded from classification in heading 4202, HTSUSA, by
applicable chapter or explanatory notes.
Explanatory Note (c) to heading 4202, HTSUSA, page 613,
states that articles which "may have the character of containers,
[but] are not similar to those enumerated in the heading," are
not covered by this provision. This office is of the opinion
that several of the exemplars listed are indeed similar to the
subject merchandise. We note that there is no prerequisite that
cases of heading 4202, HTSUSA, be specially fitted to accommodate
a particular object, nor need they necesarily possess handles or
straps, nor must they be constructed with rigid exteriors. For
example, many camera cases are not specially fitted, do not have
handles, are soft-sided and have zipper enclosures. A camera
case does nothing more than provide a protective shell in which
to store or transport a camera until time of use. Similarly, the
articles at issue protect and provide a place of storage and a
means of transport for computer discs until time of use. Each
case shares common characteristics: both are designed to
accommodate a particular type of article and each case is used to
store, protect and provide a convenient mode of transport. We
note that Customs has maintained this position in the past and
classified cases very similar to the articles at issue under
heading 4202, HTSUSA. See NYRL 872277, dated April 7, 1992, NYRL
868933, dated December 18, 1991, and NYRL 868901, dated December
2, 1991, in which disc carrying cases, compact disc cases and
canvas discman carrying cases were classified under heading 4202,
HTSUSA.
It may be argued that because the subject merchandise is
referred to as "computer data storage disc organizers," they are
not classifiable as containers, but should be classified in a
manner consistent with Customs' prior treatment of organizers and
portfolios. See HRL 951218, dated July 28, 1992, HRL 950397,
dated January 23, 1992, and HRL 088791, dated March 19, 1992
which classify and describe various types of organizers and
portfolios. Notwithstanding the name "computer data storage disc
organizer," these articles are not similar to other types of
protective covers often referred to as "organizers" or
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"portfolios". Organizers or portfolios are usually fitted with
special design features such as interior slits into which note
pads may be held in place, loops which accommodate pens and
pencils, and means by which such items as calculators or day
planners may be affixed. In other words, organizers and
portfolios, by design, actively organize their internal contents
and form an integral unit with them. That is not the case with
the instant merchandise. Pursuant to a fundamental tenant of
Customs law, goods are classified in accordance with their
condition at the time of importation. The computer disc cases at
issue are imported without plastic inserts and, in this state, do
not perform organizational functions. Even assuming, arguendo,
that these cases were imported with the inserts in place, their
primary purpose is not organizational, but to protect, store, and
enable the convenient transportation of discs. Hence any analogy
between the subject merchandise and "organizers", or "portfolios"
is unwarranted.
We note that even if the articles at issue were not
classifiable in heading 4202, HTSUSA, Chapter 39 would still not
provide the appropriate classification for these items. Heading
3923, HTSUSA, provides for "articles for the conveyance or
packing of goods, of plastics." As mentioned supra, the subject
merchandise is primarily used to store and transport computer
discs on the person. This office has consistently ruled that
articles primarily used to protect or store goods are not
classifiable in heading 3923, HTSUSA, as that heading provides
for articles for "packing" and "conveying." See HRL 083441,
dated October 23, 1989, which distinguished between a refuse cart
and a refuse bag and determined that the former was used
principally for storage and therefore was beyond the purview of
heading 3923, HTSUSA.
Similarly, the subject merchandise is not akin to photo
albums with plastic inserts which are classifiable under heading
3924, HTSUSA. First, as mentioned supra, the articles at issue
are not imported with the plastic inserts reminiscent of a photo
album's inserts. Second, photo albums are distinguished from the
instant merchandise because they are primarily articles used to
display photographs in the home. In the instant case, displaying
computer discs in the home is not the purpose of these articles;
their purpose is to provide a place of storage and a convenient
means of transport. Heading 3924, HTSUSA, is inapplicable
because it provides for, in part, "other household articles" and
the subject merchandise cannot be properly deemed a household
article.
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HOLDING:
The subject merchandise is properly classifiable under
subheading 4202.92.9020, HTSUSA, which provides for, in pertinent
part, trunks, suitcases, vanity cases, attache cases, briefcases,
school satchels, spectacle cases, binocular cases, camera cases,
musical instrument cases, gun cases, holsters and similar
containers; other: with outer surface of plastic sheeting or of
textile materials: travel sports and similar bags: with outer
surface of textile materials: other... other: of man-made fibers.
The rate of duty is 20 percent ad valorem and the applicable
textile quota category is 670.
The designated textile and apparel categories 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 the importer check, close to the time of shipment, the
Status Report on Current Import Quotas (Restraint Levels), an
internal issuance of the U.S. Customs Service which is updated
weekly and is available for inspection at your local Customs
office.
Due to the nature of the statistical annotation (the ninth
and tenth digits of the classification) and the restraint
(quota/visa) categories, the importer should contact his 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