CLA-2 RR:TC:TE 958048 GGD
Port Director
U.S. Customs Service
10 Causeway Street, Room 603
Boston, Massachusetts 02222-1059
RE: Decision on Application for Further Review of Protest No.
0401-95-100131, filed February 23, 1995, concerning the
classification of small vinyl carrying cases
Dear Sir:
This is a decision on a protest timely filed on February 23,
1995, against your decision in the classification and liquidation
of five entries of small vinyl cases, entered in August 1994.
FACTS:
You classified the merchandise under subheading
4202.92.9040, HTSUSA, the provision for "Trunks, suitcases,
vanity cases... and similar containers; traveling bags, toiletry
bags... and similar containers...: Other: With outer surface of
sheeting of plastic...: Other: Other, Other," with an applicable
duty rate in 1994 of 20 (now 19.5) percent ad valorem.
The protestant claims that the goods should be classified in
subheading 4202.32.1000, HTSUSA, the provision for "Articles of a
kind normally carried in the pocket or in the handbag: With outer
surface of sheeting of plastic or of textile materials: With
outer surface of sheeting of plastic: Of reinforced or laminated
plastics," with an applicable duty rate of 12.1 cents per
kilogram plus 4.6 percent ad valorem. -2-
Each of the two available sample cases is substantially
identical in appearance to the other, except for the fact that
one is labeled "Made in China" and the other is labeled "Made in
Belgium." The articles are tri-fold in design and have snap
closures. When folded/closed, the items measure approximately 5-3/4 inches in width by 3-1/4 inches in height by 1/2 inch in
depth.
The outer surface of the case marked "Made in Belgium" is
composed of embossed cellular polyvinyl chloride (PVC) plastic,
one side of which has been applied to a layer of nonwoven textile
fabric. The case marked "Made in China" has a layered structure,
the outer layer of which is composed of embossed non-cellular
polyurethane plastic. The second layer consists of a cellular
PVC plastic. The third layer is an adhesive which bonds the
fourth layer, a nonwoven textile fabric, to the cellular plastic
second layer. The textile material in both cases, is present for
purposes of reinforcement.
The cases are intended for post importation use as carrying
cases for diabetes (blood glucose) testing kits. The interior
sections of each case contain two clear plastic compartments to
hold test strips and a sensor, vinyl slots for lancets, and an
elasticized loop to hold a lancing device in place. Information
on retail packaging states, in part, that the case (with
contents) is "Compact - fits in pocket or purse. Convenient -
test practically anywhere, anytime."
ISSUE:
Whether the goods are properly classified in subheading
4202.92, HTSUS, as other containers or cases; or in subheading
4202.32, HTSUS, as articles of a kind normally carried in the
pocket or in the handbag.
LAW AND ANALYSIS:
Classification under the HTSUS is made in accordance with
the General Rules of Interpretation (GRI). GRI 1 provides that
the classification of goods shall be determined according to the
terms of the headings of the tariff schedule and any relative
Section or Chapter Notes. In the event that the 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 may then
be applied. The Explanatory Notes (EN) to the Harmonized
Commodity Description and Coding System, which represent the -3-
official interpretation of the tariff at the international level,
facilitate classification under the HTSUS by offering guidance in
understanding the scope of the headings and GRI.
Among other goods, heading 4202, HTSUS, provides for
traveling bags, toiletry bags, wallets, purses, and similar
containers. Since the merchandise is roughly similar to a wallet
or small purse, it is covered by the heading.
Subheading 4202.32, as well as subheadings 4202.31 and
4202.39, HTSUS, cover articles of a kind normally carried in the
pocket or handbag. The subheading EN to these three subheadings
states that:
[t]hese subheadings cover articles of a kind normally
carried in the pocket or in the handbag and include
spectacle cases, note-cases (bill-folds), wallets, purses,
key-cases, cigarette-cases, cigar-cases, pipe-cases and
tobacco-pouches.
On June 21, 1995, this office published a General Notice in
the Customs Bulletin, Volume 29, Number 25, concerning goods
identified as "Wallets on a String." The attributes of both
handbags and articles of a kind normally carried in the pocket or
in the handbag were discussed. With regard to Articles of a Kind
Normally Carried in the Pocket or in the Handbag, the notice
stated in pertinent part that:
Such articles include wallets, which may be described as
flat cases or containers fitted to hold credit/
identification cards, paper currency, coins and in some
instances a checkbook holder.
In order to be classifiable as a flatgood, the article must
fit comfortably in a handbag or pocket. For example,
rectangular or square cases measuring approximately 7-1/2
inches by 4-1/2 inches, or 4-3/4 inches by 4-1/2 inches, in
their closed position, have been classified as flatgoods.
Although the protested cases are not wallets, they are
articles of a kind that would normally be carried in a pocket or
handbag. They are small enough to comfortably fit into the
pockets of most garments, a useful feature when prompt blood
glucose monitoring is required and the handbag has been left
behind. Like wallets, the articles are fitted to hold certain
small items, each of which is most conveniently retained in its -4-
own section of the interior space. We thus conclude that the
small vinyl cases are classifiable as articles of a kind normally
carried in the pocket or in the handbag.
HOLDING:
The small vinyl cases are classified in subheading
4202.32.1000, HTSUSA, the provision for "Articles of a kind
normally carried in the pocket or in the handbag: With outer
surface of sheeting of plastic or of textile materials: With
outer surface of sheeting of plastic: Of reinforced or laminated
plastics." The applicable duty rate is 12.1 cents per kilogram
plus 4.6 percent ad valorem.
Since reclassification of the merchandise as indicated above
will result in a lower rate of duty than claimed, you are
instructed to allow the protest in full. A copy of this decision
should be attached to the Form 19 to be returned to the
protestant.
In accordance with Section 3A(11)(b) of Customs Directive
099 3550-065, dated August 4, 1993, Subject: Revised Protest
Directive, this decision should be mailed by your office to the
protestant no later than 60 days from the date of this letter.
Any reliquidation of the entry in accordance with the decision
must be accomplished prior to mailing of the decision. Sixty
days from the date of the decision, the Office of Regulations and
Rulings will take steps to make the decision available to Customs
personnel via the Customs Rulings Module in ACS, and to the
public via the Diskette Subscription Service, the Freedom of
Information Act, and other public access channels.
Sincerely,
John Durant, Director
Tariff Classification
Appeals Division