CLA-2 RR:TC:TE 959792 GGD

James Caffentzis, Esquire
Fitch, King and Caffentzis
116 John Street
New York, New York 10038

RE: Modification of Headquarters Ruling Letter (HQ) 955656; 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 955656, issued July 14, 1994, this office found that style 3343 was prima facie classifiable in headings 4202 and 4820, Harmonized Tariff Schedule of the United States Annotated (HTSUSA). Style 3343 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 3343 was imparted by the physical characteristics of exemplars described in heading 4202. The article 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." -2-

We have reviewed HQ 955656 and, with regard to the legal analysis, have found it to be partially in error. Therefore, this ruling modifies HQ 955656.

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 955656 was published on January 2, 1997, in the Customs Bulletin, Volume 30/31, Number 52/1.

FACTS:

At the time HQ 955656 was issued, the sample identified as style 3343 was described as measuring approximately 10-1/2 inches by 13-1/2 inches by 1-3/4 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 was inserted into a slot on the inside of the case. The opposite interior wall possessed two tapered, gussetted pockets measuring approximately 13 inches by 6 inches. The item also included two smaller pockets with hook and loop fastener closures, two pen holders, a small, flat pocket, and a zippered pocket measuring approximately 11-1/2 inches by 6-1/2 inches. The exterior of the case featured a handle sewn to the spine for carrying the article in an inverted position.

ISSUE:

Whether an article that is prima facie classifiable in heading 4202, HTSUS, is 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 -3-

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 955656, style 3343 was found to possess features and physical attributes associated with attache cases or briefcases. On this basis, it was concluded that the article was 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 "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, style 3343 must be classified pursuant to GRI 1, under heading 4202. Therefore, this office's finding in HQ 955656, that style no. 3343 was classifiable in Heading 4202, HTSUS, precluded classification of the article under Chapter 48, and rendered analysis pursuant to GRI 3 inappropriate.

HOLDING:

The article identified as style 3343 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 -4-

leather, or of patent leather, Attache cases, brief cases...and similar containers." The applicable rate of duty is 8 percent ad valorem.

HQ 955656, issued July 14, 1994, is hereby modified.


Sincerely,

John Durant, Director
Tariff Classification
Appeals Division