CLA-2 CO:R:C:T 954438 BC
Grete Heimerdinger
LIGNOMAT USA, LTD
P.O. Box 30145
14345 N.E. Morris Ct.
Portland, Oregon 97230
RE: Classification of a plastic case for a wood moisture meter;
specially shaped or fitted; similar container; accessory
Dear Ms. Heimerdinger:
This responds to your letter of June 15, 1993, concerning
the proper classification for the plastic case used to hold the
wood moisture meters your company sells. We have reviewed the
matter, including the sample you submitted for our examination,
and our decision follows.
FACTS:
The merchandise involved is a case or container made of
plastic sheeting material. It measures 5 1/2 inches by 3 inches
by 1 inch, and is closed on three sides. It is open at the top
so that the wood moisture meter can be placed inside. The sample
meter measures 4 3/4 inches by 2 3/4 inches by 1 inch, and it
fits neatly and snugly inside the case. It slides easily in and
out. On one side of the meter, a 6 1/2 inch braided cord is
connected for ease of carrying the meter.
The case is designed to provide a protective cover for the
meter when not in use. Its function as a protective
case/covering is completely unrelated to the function of the
meter. You reported that the meter is always sold with the case
and the case is used solely with the meter. The case will be
imported without the meter, and this ruling is limited to that
situation.
ISSUE:
What is the proper classification for the subject plastic
case used to hold a wood moisture meter, when it is imported
without the meter?
LAW AND ANALYSIS:
The competing tariff provisions are heading 3926, heading
4202, and heading 9027, Harmonized Tariff Schedule of the United
States Annotated (HTSUSA).
Heading 3926, HTSUSA, covering other articles of plastics,
is considered because the case at issue is made of plastic. If
the case were determined to be classifiable under heading 3926,
HTSUSA, it would have to be under an "other" provision.
Consequently, classification of the case at issue under this
heading would result only if another more specific heading could
not be found. That is not the case here, so the case will not be
classified under heading 3926, HTSUSA.
Next considered is heading 9027, HTSUSA. The Customs
National Import Specialist informs us that you are of the opinion
that the case at issue is an "accessory" to the wood moisture
meter and, as such, is entitled to classification under heading
9027, HTSUSA, which covers the meter.
A number of Customs rulings have classified articles as
accessories. Articles that have been considered accessories
include: a mechanism that is inserted into a doll for the playing
of music (HRL 950695, July 21, 1992); a television audio receiver
designed for connection to an automobile radio (HRL 952790, March
22, 1993 - note that this article was not classified as an
accessory only because the applicable tariff provision did not
provide for accessories); a shoe heel protector placed under the
brake and accelerator pedals in an automobile (HRL 952233,
February 10, 1993); a device designed to be attached to a bicycle
to permit attachment of a dog leash to the bicycle (HRL 088630,
April 30, 1991); and an inner garment bag designed to enclose wet
or soiled clothing and to be carried within a regular garment bag
(HRL 855393, August 9, 1990). All of these articles have in
common the fact that they contribute or add to the performance of
the article to which they are an accessory. The wood moisture
meter case at issue does not share that feature.
In HRL 950695, cited above, Customs, noting that the term
"accessory" is not defined in the HTSUS, referred to the
dictionary definition of the term: "a thing of secondary
importance; an object or device not essential in itself but
adding to the beauty, convenience or effectiveness of something
else." Webster's Ninth New Collegiate Dictionary, p. 49 (1990).
(See also, regarding "accessories," Auto Ordinance Corp. v.
United States, 822 F. 2d 1566 (Fed. Cir. 1987) and United States
v. Liebert, 59 CCPA 43, C.A.D. 1035, 450 F. 2d 1405 (1971).) In
HRL 087704, dated September 27, 1990, Customs stated the
following regarding accessories:
[T]he term "accessory" is not defined in either the
tariff schedule or the Explanatory Notes. An accessory
is generally an article which is not necessary to
enable the goods with which it is used to fulfill their
intended function. An accessory must be identifiable as
being intended solely or principally for use with a
specific article. Accesories are of secondary or
subordinate importance, not essential in and of
themselves. They must, however, somehow contribute to
the effectiveness of the principal article (e.g.,
facilitate the use or handling of the principal
article, widen the range of its uses, or improve its
operation.)
Given the examples of accessories provided above, and the
description of "accessory" set forth in HRL 087704, it is clear
that an accessory must contribute to an article's usefulness,
effectiveness, or performance, without being necessary or
essential to that article, as is a "part." (In this latter
regard concerning "parts," see United States v. Willoughby Camera
Stores, Inc., 21 CCPA 322, appeal from T.D. 46075 (1933), cert.
denied, 292 U.S. 640 (1934); United States v. Antonio Pompeo, 43
CCPA 9, C.A.D. 602 (1955); and Clipper Belt Lacer Co., Inc. v.
United States, 14 CIT 146, 738 F. Supp. 528 (1990).)
Determinations of this kind should be made on a case by case
basis, since there are many articles that function in association
with other articles, but only some of these qualify as
accessories. On the facts here, the case is not an accessory of
the wood moisture meter, since it contributes nothing to its
usefulness, performance, or function. Consequently, heading
9027, HTSUSA, is inapplicable.
The last tariff provision to consider is heading 4202,
HTSUSA. The heading covers the following:
Trunks, suitcases, vanity cases, attache cases,
briefcases, school satchels, spectacle cases, binocular
cases, camera cases, musical instrument cases, gun
cases, holsters and similar containers; traveling bags,
toiletry bags, knapsacks and backpacks, handbags,
shopping bags, wallets, purses, map cases, cigarette
cases, tobacco pouches, tool bags, sport bags, bottle
cases, jewelry boxes, powder cases, cutlery cases and
similar containers, of leather or of composition
leather, of sheeting of plastics, of textile materials,
of vulcanized fiber, or of paperboard, or wholly or
mainly covered with such materials or with paper.
The heading covers a broad array of containers for carrying,
holding, or storing articles of a wide variety. Cases for
holding wood moisture meters are not mentioned, but such cases
could be considered "similar containers" under the heading. In
view of the fact that the case at issue is precisely contoured to
hold the wood moisture meter, it is similar in that regard to the
articles of the first part of the heading (prior to the
semicolon). Binocular cases, spectacle cases, and camera cases
also are precisely constructed, or specially shaped or fitted, to
hold a particular article inside. In addition, these cases
provide protective storage for the articles contained inside
them, as does the case at issue.
The Explanatory Notes of the Harmonized Commodity
Description and Coding System (EN's) are useful as guidelines in
classifying merchandise under the HTSUS. (See T.D. 89-80,
quoting from a report of the Joint Committee on the Omnibus Trade
and Competitiveness Act of 1988, endorsing use of the EN's in the
classification of goods. 23 Cust. Bull. 379 (1989), 54 Fed. Reg.
35,127 (August 23, 1989).) According to the EN for Chapter 42,
containers similar to the articles of the first part of heading
4202, HTSUSA, include hat boxes, camera accessory cases,
cartridge pouches, sheaths for hunting or camping knives, etc.
The case at issue is also similar to camera accessory cases,
cartridge pouches, and sheaths.
Based on the foregoing, we conclude that the case at issue
is classifiable under heading 4202, HTSUSA. As a more specific
provision than the previously mentioned heading 3926, HTSUSA,
heading 4202, HTSUSA, prevails as the properly applicable tariff
provision for the merchandise at issue. Heading 9027, HTSUSA,
also is inapplicable.
HOLDING:
The subject case, made of plastic sheeting and specifically
designed to hold a particular wood moisture meter, is
classifiable under subheading 4202.92.9040, HTSUSA, as an other
container similar to the articles of heading 4202, with an outer
surface of sheeting of plastic, other, other. The applicable
duty rate is 20% ad valorem.
Sincerely,
John Durant, Director
Commercial Rulings Division