CLA-2 RR:CR:TE 960983 GGD
Mr. Stephen C. Liu
Pacific Century Customs Service
11099 South La Cienaga Boulevard, Suite 202
Los Angeles, California 90045
RE: Diskette Storage Case; Heading 4202, HTSUS;
Dear Mr. Liu:
This is in response to your request dated March 11, 1997, on
behalf of your client, Memtek Products, Inc., concerning the
classification under the Harmonized Tariff Schedule of the United
States Annotated (HTSUSA) of a diskette storage case manufactured
in Taiwan. A sample was submitted with your request.
FACTS:
The sample, described as a "Clam Diskette Storage Case" and
identified by Part Number 3202-1741, is a case composed of
pliable molded plastics. The case measures approximately 4-1/4
inches in width by 4-1/2 inches in depth by 1 inch in height. It
is specially fitted with an internal plastic support device
attached to the case interior at 4 points. The device grips and
holds the diskettes when the case is closed and positions the
diskettes for easy access when the case is open. The case closes
by means of self-locking upper and lower edges. Advertising
literature printed on the retail packaging states that the case
holds either five 3.5 inch diskettes or two magnetic optical
diskettes, that it is made of durable plastic materials, and that
it is compact, lightweight, and easy to carry. Additional
promotional literature states that, "[w]hether used for travel or
for storage at your desk, this compact and lightweight unit will
guard up to 5 of your 3.5 inch diskettes."
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ISSUE:
Whether the case is classifiable under heading 3926, HTSUS,
as an other article of plastics, or under heading 4202, HTSUS, as
an other container similar to those specially shaped and fitted
to contain specific articles.
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
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 for "Trunks, suitcases, vanity
cases...spectacle cases, binocular cases, camera cases, musical
instrument cases, gun cases, holsters and similar containers;
traveling bags...wallets, purses, map cases, cigarette cases,
tobacco pouches...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 EN to heading 4202 suggest that the articles covered by
the first part of the heading may be of any material. The
expression "similar containers" in the first part of the heading
includes hat boxes, camera accessory cases, cartridge pouches,
sheaths for hunting or camping knives, portable tool boxes or
cases, specially shaped or internally fitted to contain
particular tools with or without their accessories, etc.
The EN indicate that the articles covered by the second part
of heading 4202 must be only of the materials specified therein
or their foundations must be wholly or mainly covered with such
materials or with paper. Since molded plastics are not specified
in the second part of the heading and the case is not covered by
any material, to be classifiable in heading 4202, the diskette
must be similar to the articles named in the first part of the
heading, which generally are specially shaped or internally
fitted to contain particular items.
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In Totes, Incorporated v. United States, 18 C.I.T. 919, 865
F. Supp. 867 (1994), aff'd, 69 F.3d 495 (Fed. Cir. 1995), the
Court of International Trade held that the essential
characteristics and purposes of the heading 4202 exemplars are to
organize, store, protect and carry various items. The clam
diskette storage case is specially shaped and internally fitted
to organize, store, protect, and carry computer diskettes. The
article is, therefore, prima facie classifiable within heading
4202, HTSUS.
We next consider whether the diskette case may be
classifiable in a heading other than 4202, HTSUS, and we examine
heading 3926 as the most likely competing heading. Chapter 39,
HTSUS, covers plastics and articles thereof. Heading 3926
provides for "Other articles of plastics and articles of other
materials of headings 3901 to 3914." In pertinent part, note
2(ij) to chapter 39, HTSUS, states "This chapter does not cover:
...trunks, suitcases, handbags or other containers of heading
4202."
In past Headquarters Ruling Letters (HQ), this office has
resolved competition between heading 4202 and certain other
headings (whose chapter notes exclude articles of heading 4202
from their chapters) by adherence to the requirement of GRI 1,
that "classification shall be determined according to the terms
of the headings and any relative section or chapter notes," and
that other GRI may be used "provided such headings or notes do
not otherwise require."
Since the exclusionary note to chapter 39, HTSUS, does
require that other GRI not be used to determine classification,
the fact that the diskette case is prima facie classifiable in
heading 4202, precludes classification of the cases under heading
3926, HTSUS. See HQ 959791 and HQ 959792, issued February 11,
1997. The above analysis was reiterated and fully supported in a
decision by the Court of International Trade in Avenues in
Leather v. United States, Slip Op. 98-54, decided April 24, 1998.
In HQ 959780, issued February 17, 1998, this office
classified an article described as a "soft pliable molded case of
plastic" which measured approximately 4 inches by 4 inches by 3/4
of an inch, in subheading 3926.10.0000, HTSUSA, the provision for
"Other articles of plastics...: Office or school supplies."
Heading 4202, HTSUS, was not considered to be a competing heading
in that ruling because the item was further described as "a shell
without any inserts" with "nothing in its construction which
particularly suits it for travel." It was found that the various
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colors of the cases made them particularly suitable for office
indexing of diskettes on a variety of subjects and that the
primary purpose of the cases was to store and protect their
contents.
The essential characteristics of the clam diskette case
which distinguish it from the case classified in HQ 959780,
center upon the fact that the clam diskette storage case is
specially fitted with a device that renders it: 1) suitable for
the protection of its contents during travel and 2) classifiable
as a specially fitted container similar to those enumerated in
the first part of heading 4202, HTSUS. The clam diskette storage
case is classified in subheading 4202.99.9000, HTSUSA.
HOLDING:
The article described as a "Clam Diskette Storage Case" and
identified by Part No. 3202-1741, is classified in subheading
4202.99.9000, HTSUSA, the provision for "Trunks, suitcases,
vanity cases...spectacle cases, binocular cases, camera cases...
and similar containers...: Other: Other: Other." The general
column one duty rate is 20 percent ad valorem.
Sincerely,
John Durant, Director
Commercial Rulings Division