CLA-2 RR:TC:TE 959791 GGD
James Caffentzis, Esquire
Fitch, King and Caffentzis
116 John Street
New York, New York 10038
RE: Modification of Headquarters Ruling Letter (HQ) 955655;
Classification of Attache cases, Briefcases, and Similar
Containers; Articles Classifiable in Heading 4202 Precluded
from Classification under Chapter 48, HTSUS; Note 1(g) to
Chapter 48, HTSUS
Dear Mr. Caffentzis:
Of the five separate styles of articles classified in HQ
955655, issued July 14, 1994, this office found that both styles
3342 and 3877 were prima facie classifiable in headings 4202 and
4820, Harmonized Tariff Schedule of the United States Annotated
(HTSUSA). Style 3342 was found to be an article similar to a
briefcase, but with additional features. Pursuant to General
Rule of Interpretation (GRI) 3(b), it was found that the
essential character of style 3342 was imparted by the physical
characteristics of exemplars described in heading 4202. Style
3342 was thus classified in subheading 4202.11.0030, HTSUSA, the
provision for "Trunks, suitcases, vanity cases, attache cases,
briefcases, school satchels and similar containers: With outer
surface of leather, of composition leather, or of patent leather,
Attache cases, brief cases, school satchels, occupational luggage
cases and similar containers."
With respect to style 3877, a stated inability to determine
whether the characteristics of a carrying case or an organizer/
planner imparted the essential character resulted in the product -2-
being classified pursuant to GRI 3(c), under heading 4820, the
heading which occurs last numerically among those said to have
merited equal consideration. Style 3877 was classified in
subheading 4820.10.2010, HTSUSA, which provides for "Registers,
account books, notebooks, order books, receipt books, letter
pads, memorandum pads, diaries and similar articles: Diaries,
notebooks and address books, bound; memorandum pads, letter pads
and similar articles, Other."
We have reviewed HQ 955655 and have found it to be partially
in error. Therefore, this ruling modifies HQ 955655.
Pursuant to section 625, Tariff Act of 1930 (19 U.S.C.
1625), as amended by section 623 of Title VI (Customs
Modernization) of the North American Free Trade Agreement
Implementation Act, Pub. L. 103-182, 107 Stat. 2057, 2186 (1993)
(hereinafter section 625), notice of the proposed modification of
HQ 955655 was published on January 2, 1997, in the Customs
Bulletin, Volume 30/31, Number 52/1.
FACTS:
At the time HQ 955655 was issued, the sample identified as
style 3342 was described as measuring approximately 11-1/4 inches
by 14-1/2 inches by 2-3/4 inches, and possessing a zipper closure
with a three ring binder permanently affixed at the spine. A
combination note pad and one page pre-printed calendar could be
placed in the binder or inserted into a slot on the inside of the
case. The opposite interior wall possessed two tapered,
gussetted pockets with snap tab restraints. Two smaller pockets
with hook and loop fastener closures and three pen holders were
also included. The exterior of the case featured retractable
handles and a full length pocket on each side.
The sample identified as style 3877 was described as a case
possessing an exterior surface of apparently man-made fibers with
leather trim. The item measured approximately 10-1/2 inches by
13-3/4 inches by 1-3/4 inches and possessed a zipper closure with
a three ring binder permanently affixed at the spine. A
combination note pad and one page pre-printed calendar could be
placed in the binder or inserted into a slot on the inside of the
case. A full wall pocket had been sewn behind the slot for the
note pad. The opposite interior wall featured an open, full wall
pocket, a zippered pocket measuring approximately 7-1/2 inches in
length, a gussetted pocket (with hook and loop fastener closure) -3-
measuring approximately 4-1/2 inches by 5 inches, and four pen
holders. The exterior of the case included a handle sewn to the
spine for carrying the article in an inverted position.
ISSUE:
Whether goods that are prima facie classifiable in heading
4202, HTSUS, are precluded from classification under heading
4820, HTSUS, and required to be classified solely on the basis of
GRI 1.
LAW AND ANALYSIS:
Classification under the HTSUS is made in accordance with
the 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 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.
Heading 4202, HTSUS, provides, in part, for attache cases,
briefcases, and similar containers. The exemplars named in
heading 4202 have in common the purpose of organizing, storing,
protecting, and carrying various items. In HQ 955655, both
styles 3342 and 3877 were found to possess features and physical
attributes associated with attache cases or briefcases. On this
basis, it was concluded that the goods were prima facie
classifiable in heading 4202.
Among other merchandise, heading 4820, HTSUS, covers
notebooks, letter pads, memorandum pads, diaries and similar
articles. In 1994, note 1(g) to chapter 48, HTSUS, stated that
"This chapter does not cover: Articles of heading 4202 (for
example, travel goods)." (The exclusion is currently contained
in note 1(h) to chapter 48, HTSUS.)
As noted above, GRI 1 requires that "classification shall be
determined according to the terms of the headings and any
relative section or chapter notes." Other GRI may be used -4-
"provided such headings or notes do not otherwise require." In
this case, the competition between the two headings is resolved
by chapter note 1(g), which excludes articles of heading 4202
from Chapter 48. Since a note does require that other GRI not be
used to determine classification, styles 3342 and 3877 must be
classified pursuant to GRI 1, under heading 4202. Therefore,
this office's finding in HQ 955655, that style nos. 3342 and 3877
were classifiable in Heading 4202, HTSUS, precluded the
classification of either style under Chapter 48, and rendered
analysis pursuant to GRI 3 inappropriate.
HOLDING:
The article identified as style 3877 is classified in
subheading 4202.12.8030, HTSUSA, textile category 670, the
provision for "Trunks... attache cases, briefcases, school
satchels and similar containers: With outer surface of plastics
or of textile materials: With outer surface of textile materials:
Other, Attache cases, brief cases... and similar containers:
Other: Of man-made fibers." The applicable rate of duty is 19.5
percent ad valorem.
The article identified as style 3342 remains classified in
subheading 4202.11.0030, HTSUSA, the provision for "Trunks...
attache cases, briefcases, school satchels and similar
containers: With outer surface of leather, of composition
leather, or of patent leather, Attache cases, brief cases... and
similar containers." The applicable rate of duty is 8 percent ad
valorem.
HQ 955655, issued July 14, 1994, is hereby modified.
In accordance with section 625, this ruling will become
effective 60 days from its publication in the Customs Bulletin.
Publication of rulings or decisions pursuant to section 625 does
not constitute a change of practice or position in accordance
with section 177.10(c)(1), Customs Regulations (19 CFR
177.10(c)(1)).
Sincerely,
John Durant, Director
Tariff Classification
Appeals Division