CLA-2 CO:R:C:T 953459 SK
Ms. Harris
Charles M. Schayer & Co.
3839 Newport Street
P.O. Box 38367
Denver, CO 80238
RE: Reconsideration of NYRL 870281 (1/23/92); revoked; compact
disc organizer; similar to containers of 4202, HTSUSA;
HRL 952700 (12/23/92).
Dear Ms. Harris:
On January 23, 1992, our New York office issued you New York
Ruling Letter (NYRL) 870281 in which we classified a compact disc
organizer as an other made up article under heading 6307 of the
Harmonized Tariff Schedule of the United States Annotated
(HTSUSA). Upon review, that ruling is determined to be in error
and our analysis follows.
FACTS:
The articles at issue are compact disc organizers,
referenced model numbers CDW-24 and CDW-48. 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. Sewn onto the outside covers is the logo "Case Logic."
Plastic holders will be inserted after importation into the
United States.
*
* Model CDW-24 measures approximately 11 3/8" X 6"
* Model CDW-48 measures approximately 11 5/8" X 11 1/8".
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ISSUE:
Whether the compact disc organizers at issue are
classifiable as other made up articles of heading 6307, HTSUSA,
or as articles similar to those enumerated in heading 4202,
HTSUSA?
LAW AND ANALYSIS:
Classification of merchandise under the 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.
In Headquarters Ruling Letter (HRL) 952700, dated December
23, 1992, Customs classified three styles of a computer data
storage disc organizer as articles similar to those enumerated in
heading 4202, HTSUSA, which 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."
We noted that although computer data storage disc organizers were
not expressly provided for in this provision, they were
nevertheless ejusdem generis with the enumerated containers in
heading 4202, HTSUSA. In making this determination, Customs
noted that there is no prerequisite that cases of heading 4202,
HTSUSA, be specially fitted to accommodate a particular object,
nor that they possess handles or straps, nor that they be
constructed with rigid exteriors. The heading cites containers
of various designs which have the common purpose of providing
storage, protection and a convenient mode of transportation.
Similarly, the computer data storage disc organizers were deemed
to protect and to provide both a place of storage and a means of
transport for computer discs until time of use. Classification
of these articles was therefore deemed proper under heading 4202,
HTSUSA. 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.
In the instant case, this office is of the opinion that the
compact disc organizers presently at issue are very similar in
function and design to the computer data storage disc organizers
the subject of HRL 952700. In fact, the merchandise under review
is identical to models CDW-100, CDW-24 and CDW-48 classified in
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HRL 952700 in that all of these cases are designed to store,
protect and provide a convenient mode of transport. The only
distinguishing feature between the cases of HRL 952700 and those
before us is the fact that the compact disc organizers are of a
different size from the computer data storage disc organizers.
Accordingly, the merchandise at issue is properly
classifiable as articles similar to the containers enumerated in
heading 4202, HTSUSA. Inasmuch as heading 4202, HTSUSA, provides
for these articles, heading 6307, HTSUSA, is not applicable as
the Explanatory Notes to heading 63.07 state that this heading
covers made up articles of any textile material which are not
included more specifically elsewhere in the Nomenclature.
HOLDING:
NYRL 870281 is revoked.
The compact disc organizers are 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.
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In order to ensure uniformity in Customs' classification of
this merchandise and eliminate uncertainty, pursuant to section
177.9(d)(1), Customs Regulations (19 CFR 177.9(d)(1), NYRL 870281
is revoked to reflect the above classification effective with the
date of this letter.
This revocation is not retroactive. However, NYRL 870281
will not be valid for importations of the subject merchandise
arriving in the United States after the date of this notice. If
it can be shown that you relied on NYRL 870281 to your detriment,
you may apply to this office for relief. However, you should be
aware that in some instances involving import restraints, such
relief may require separate approvals from other agencies.
Sincerely,
John Durant, Director
Commercial Rulings Division