CLA-2 CO:R:C:G 084609 HP
Mr. Jim Pump
Magid Glove and Safety Manufacturing Co.
2060 North Kolmar Ave.
Chicago, IL 60639
RE: Classification of a leather welder's rod holder
Dear Mr. Pump:
This is in reply to your letter of May 3, 1989, concerning
the tariff classification of a cowhide leather welder's rod
holder, produced in the People's Republic of China, under the
Harmonized Tariff Schedule of the United States Annotated
(HTSUSA).
FACTS:
The merchandise at issue consists of a cowhide leather
welder's rod holder, style 92190, measuring 3.5 inches by 16
inches, constructed from six pieces of leather sewn with KevlarRO
thread and reinforced with 14 black rivets. The top of the
holder has a heavy duty clip style swivel hook; the holder can be
secured via this hook to a belt or snap hook. The top of the
holder also contains a belt loop for easy attachment. The inside
label states that the merchandise is "chrome tanned cowhide split
leather." You have stated that this rod holder is primarily worn
by welders in the welding industry. Its main purpose is to
provide welders a convenient way to store metal welding rods;
several rods can be housed in the holder while the welder is
engaged in the welding process.
ISSUE:
What is the classification of the rod holder under the
HTSUSA?
LAW AND ANALYSIS:
Subheading 4202.11, HTSUSA, provides for trunks, suitcases,
vanity cases, attache cases, briefcases, school satchels and
similar containers, of leather. The Explanatory Notes to the
HTSUSA constitute the official interpretation of the tariff at
the international level.
Explanatory Note 42.02 states that "[heading 4202] covers
only the articles specifically named therein and similar
containers." It is our opinion that the instant merchandise is
not a similar container to those enumerated in Subheading
4202.11, HTSUSA. The latter are designed primarily for the
transport of personal items during travel; the rod holder is used
to afford the welder easy access to his or her rods, thereby
increasing productivity. As a result, the rod holders are not
classifiable under subheading 4202.11, HTSUSA.
Subheading 4202.91, HTSUSA, provides for other similar
containers of Heading 4202. Heading 4205, HTSUSA, provides for
other articles of leather not falling in the preceding headings
of Chapter 42. The General Rules of Interpretation (GRI's) to
the HTSUSA govern the classification of goods in the tariff
schedule. Goods which cannot be classified in accordance with
GRI 1 are to be classified in accordance with subsequent GRI's,
taken in order.
GRI 3 states, in pertinent part:
When by application of Rule 2(b) [goods of more than
one material or substance] or for any other reason,
goods are, prima facie, classifiable under two or more
headings, classification shall be effected as follows:
(a) The heading which provides the most specific
description shall be preferred to headings
providing a more general description. * * *
Explanatory Note 42.02 goes on to define "similar
containers" for the first part of Heading 4202, HTSUSA, as " * *
* includ[ing] hat boxes, camera accessory cases, cartridge
pouches, sheaths for hunting or camping knives, etc." It is our
opinion that the rod holders are similar to those containers
previously mentioned; specifically, cartridge pouches used to
house cartridges to afford the user easy access. This
description is more precise than the general category of Heading
4205; therefore, the rod holders are classifiable under
Subheading 4202.91, HTSUSA.
HOLDING:
The welder's rod holder is classifiable under subheading
4202.91.0090, which applies to containers similar to those named
in heading 4202 and not covered by other subheadings of that
heading, of leather. The applicable rate of duty is 6.8 percent.
Sincerely,
John Durant, Director
Commercial Rulings Division