CLA-2 CO:R:C:T 952451 SK
Eugene C. Wagner, DDS
Dental Concepts, Inc.
9 North Goodwin Ave.
Elmsford, N.Y. 10523
RE: Modification of NYRL 875670 (7/9/92); 4202.92.9020, HTSUSA;
classification of denture storage case; specially- fitted
container.
Dear Mr. Wagner:
On July 9, 1992, our New York office issued you New York
Ruling Letter (NYRL) 875670, which classified a denture storage
case. Upon review, we find that ruling to be in error and it is
accordingly modified. Our analysis follows.
FACTS:
The article at issue in NYRL 875670 consists of a small
nylon container with a zipper closure. The article, referred to
as the "DenPak", is in the shape of a set of full dentures and is
fitted with a foam cushion designed to contain and protect an
orthodontic device.
NYRL 875670 classified the article under subheading
4202.92.3030, HTSUSA, which provides for, in pertinent part,
travel, sports and similar bags: with outer surface of textile
materials: other... other, dutiable at a rate of 20 percent ad
valorem and with an applicable textile quota category of 670.
ISSUE:
Whether the subject merchandise is classifiable under
subheading 4202.92.3030, HTSUSA, or under subheading
4202.92.9020, HTSUSA?
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LAW AND ANALYSIS:
Classification of merchandise under the Harmonized Tariff
Schedule of the United States Annotated (HTSUSA) is in accordance
with the General Rules of Interpretation (GRI's), taken in order.
GRI 1 provides that classification shall be determined according
to the terms of the headings and any relative section or chapter
notes.
The subject merchandise is classifiable under heading 4202,
HTSUSA, as that is the provision in the Nomenclature which
provides for various types of cases, containers and carrying
cases. More specifically, our analysis turns on which type of
container the subject merchandise is more akin to; those
enumerated in the first part of heading 4202, HTSUSA, or those
enumerated in the latter part.
The "DenPak" is designed to transport and protect a personal
effect (i.e., dentures) during travel. It is contoured so as to
neatly accommodate its contents. As such, it is more similar to
the specially fitted and shaped containers of the first half of
heading 4202, HTSUSA, than to the assorted containers listed in
the second part of heading 4202, HTSUSA. Accordingly, the
"DenPak" is more appropriately provided for in subheading
4202.92.9020, HTSUSA, than in subheading 4202.92.3030, HTSUSA, as
was previously classified.
HOLDING:
The subject merchandise is classifiable under subheading
4202.92.9020, HTSUSA, which provides for, inter alia, travel,
sports and similar bags: with outer surface of textile materials:
other... other: of man-made fibers, dutiable at a rate of 20
percent ad valorem, with an applicable textile quota category of
670.
In order to ensure uniformity in Customs' classification of
this merchandise and eliminate uncertainty, pursuant to section
177.9(d)(1), Customs Regulations (19 CFR 177.9(d)(1)), NYRL
875670 is modified to reflect the above classification effective
with the date of this letter. If, after your review, you
disagree with the legal basis for our decision, we invite you to
submit any arguments you might have with respect to this matter.
Any submission you wish to make should be received within 30 days
of the date of this letter.
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This modification is not retroactive. However, NYRL 875670
will not be valid for importations of the subject merchandise
arriving in the United States after the date of this notice. We
recognize that pending transactions may be adversely affected
(i.e., merchandise previously ordered and arriving in the United
States subsequent to this modification will be classified
accordingly). If it can be shown that you relied on NYRL 875670
to your detriment, you may apply to this office for relief.
However, you should be aware that in some instances involving
import restraints, such relief may require separate approvals
from other government agencies.
Due to the changeable nature of the statistical annotation
(the ninth and tenth digits of the classification) and the
restraint (quota/visa) categories, you should contact your local
Customs office prior to importation of this merchandise to
determine the current status of any import restraints or
requirements.
The designated textile and apparel category may be
subdivided into parts. If so, the visa and quota requirements
applicable to the subject merchandise may be affected. Since
part categories are the result of international bilateral
agreements which are subject to frequent renegotiations and
changes, to obtain the most current information available we
suggest you check, close to the time of shipment, the Status
Report on Current Import Quotas (Restraint levels), an internal
issuance of the U.S. Customs Service which is updated weekly and
is available for inspection at your local Customs office.
Sincerely,
John Durant, Director