CLA-2 CO:R:C:T 088184 KWM
Mr. Jeremy R. Page
Katten Muchin & Zavis
525 West Monroe Street, Suite 1600
Chicago, Illinois 60606-3693
Re: Rolyspace sewing box; Rolykit; Similar containers of
heading 4202; Outer surface of plastics; sewing kit;
containers.
Dear Mr. Page:
This is in response to your correspondence dated
September 28, 1990, and February 14, 1990, requesting a tariff
classification for Rolyspace sewing boxes. Your request has
been forwarded to this office for a response.
FACTS:
The merchandise is described as a Rolyspace sewing box.
It is a portable plastic container which consists of four
interlocking and removable trays with a large center
compartment for storage. The trays and the main compartment
have sections for sewing accessories such a buttons, pins and
needles, and other sewing items. The item may be "unfolded"
to reveal the compartments and their contents, and then
"refolded" into a case or kit for storage and transportation.
At a meeting with Mr. Karl Means of my staff on February 8,
1991, you indicated that the merchandise was designed and used
for home storage of sewing accessories, and provided a sample
of the merchandise.
In an additional submission dated October 19, 1990, you
informed us as to the "history" of Rolykit's relations with
U.S. Customs. In summary, it would appear that a new legal
entity is importing the Rolyspace sewing kit into the United
States, and your letter asserts that no affiliation exists
between the current importer, Vandermolen bv, and prior
organizations.
ISSUE:
How is the Rolyspace sewing box classified under the
Harmonized Tariff Schedule of the United States Annotated?
LAW AND ANALYSIS:
Classification under the Harmonized Tariff Schedule of
the United States Annotated (HTSUSA) is made in accordance
with the General Rules of Interpretation (GRI's). The
systematic detail of the harmonized system is such that
virtually all goods are classified by application of GRI 1,
that is, according to the terms of the headings of the tariff
schedule and any relevant 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's may be applied, taken in order.
Classification of the Rolyspace box
Heading 4202, HTSUSA, provides for:
Trunks, suitcases, vanity cases, attache cases.
briefcases, school satchels, spectacle cases,
binocular cases, camera cases, musical instrument
cases, gun cases, holsters and similar containers;
toiletry bags, knapsacks, purses, map cases,
cigarette cases, tobacco pouches, toolbags, sports
bags, bottle cases, jewelry boxes, powder case,
cutlery cases and similar containers, of leather or
of composition leather, of plastic sheeting, of
textile materials, of vulcanized fiber or
paperboard, or wholly or mainly covered with such
materials.
(Emphasis added). Your letter of September 28, 1990, notes
that the exemplars of heading 4202, HTSUSA, are similar to the
Rolyspace box. However, you argue that heading 4202, HTSUSA,
is not the correct classification for two reasons: first,
past Customs decisions have classified similar articles under
other headings (specifically heading 3923, HTSUSA); second,
you assert that the language of heading 4202, HTSUSA, includes
only items of plastic sheeting, and that these are items of
molded plastic.
Heading 4202, HTSUSA, has two parts, separated by a
semicolon. Both portions of the heading include the terms
"and similar containers": articles which must be ejusdem
generis to the exemplars listed. While all of the articles
bear some similarity to one another, each group exhibits its
own particular characteristics. Those similar to suitcases,
etc., in the first part of the heading are suited to stand-
alone use, having handles, latches and secure closures. The
articles found after the semicolon are generally smaller in
size, and may be carried on the person or in the handbag. In
addition, those found after the semicolon must be "of" or
"wholly or mainly covered with" one of the specified
materials. We agree that the instant merchandise is not of or
wholly or mainly covered with plastic sheeting; it is
therefore excluded from classification as
an article similar to those of the latter part of the heading.
However, it may be classified in the first half of the heading
if we find that it is a similar container.
When examining merchandise to determine whether it is a
similar container, we take into account factors such as size,
use, physical attributes and structural integrity. Other
factors unique to the product may also be relevant. In HRL's
084605 and 084717, we classified tool boxes of molded plastic
and steel, respectively, as containers similar to those in the
first part of the heading, based on the features and character
of those items. We held that the definition of similar
containers found in DRI Industries, Inc. v. United States, 657
F. Supp. 528 (CIT 1987), aff'd, 832 F.2d 155 (Fed.Cir. 1987),
was applicable under the HTSUSA. A similar container, like
the other articles of heading 4202, may be an item designed to
store, organize and protect those contents from which the
containers derive their name. We still believe that this
describes many of the similar containers of heading 4202,
HTSUSA. Unlike the toolboxes of HRL's 084605 and 084717,
however, you assert that the Rolyspace sewing boxes are
"designed for use solely within the home" and not for use in
transporting sewing accessories outside the home. It is
unclear what degree of portability for travel purposes is
required of the containers in the first portion of heading
4202, HTSUSA; however, it is clear that they must, to some
degree, be designed and used for such purposes.
In this case, we have examined the sample item and
determined that it does not exhibit the requisite features; as
an item designed and used solely for home storage and
convenience it is not within the scope of the first half of
heading 4202, HTSUSA. The structure of the box is not
sufficient to withstand the rigors of travel, the latches on
the sample are not secure, and items are subject to loss if
the box should open unexpectedly. Therefore, we have excluded
it from classification here, based strictly on the sample
provided. Should the sample cease to become representative of
the merchandise imported, this finding is subject to change.
Having been excluded from classification in heading 4202,
we consider the sewing box classifiable as an article of its
constituent material, in this case plastic. Heading 3924,
HTSUSA provides for other household articles of plastic.
Because our determination above was based on a finding that
the merchandise is designed, intended and used for home use,
we believe that the terms of heading 3924, HTSUSA, describe
the merchandise. By application of GRI 1, it will be
classified in that heading.
HOLDING:
The sample item, a Rolyspace sewing box, is classified in
subheading 3924.90.5000, HTSUSA. This classification is based
on an examination of the sample provided, which is square
shaped box which unfolds to expose several smaller
compartments suitable for holding sewing accessories. The
sample is not sufficiently sturdy for travel or use outside
the home; it is designed and used for in-home storage and
convenience. The holding in this ruling applies only to the
specific merchandise represented by the sample goods provided
with the ruling request. It is based on the information and
sample furnished in connection with the request and
incorporated in the ruling letter. Should it subsequently be
determined that the information or sample provided is not
accurate and does not comply with 19 CFR 177.9(b)(1) the
ruling will be subject to modification or revocation.
Sincerely,
John A. Durant
Director
Commercial Rulings Division