CLA-2; CO:R:C:T 953171 ch
Barb Ruskamb
Charles M. Schayer & Co.
Customhouse Brokers
3839 Newport Street
Denver, CO 80207
RE: Classification of unfinished compact disc storage
cases; 4202; similar to containers enumerated in 4202.
Dear Ms. Ruskamp:
This is in response to your letter of December 14, 1992,
requesting tariff classification under the Harmonized Tariff
Schedule of the United States Annotated (HTSUSA), for two styles
of compact disc storage cases. Samples were provided to our
office for examination and will be returned to you under separate
cover.
FACTS:
The samples submitted are two compact disc cases, model
numbers CDW-36 and CDW-72. Both models are composed of woven
man-made textile fabric. The cases are folded in the center so
as to create two inside sleeves. They feature zipper closures
which encompass three sides of the cover. Model number CDW-36
measures approximately 11 3/8 inches by 6 inches, and model
number CDW-72 measures approximately 11 1/4 inches by 11 3/8
inches. A textile label with the embroidered legend "Case Logic"
is sewn on the exterior of each sample. Case Logic will place an
insert, designed to organize compact discs, into these items
after importation.
ISSUE:
What is the proper classification of the subject merchandise
under the HTSUSA?
LAW AND ANALYSIS:
Classification of goods under the HTSUSA is governed by the
General Rules of Interpretation (GRI). GRI 1 provides that
classification is determined first in accordance with the terms
of the headings of the tariff and any relative section or chapter
notes. Where goods cannot be classified on the basis of GRI 1,
the remaining GRI will be applied in order.
Heading 4202, HTSUSA, provides for the following:
Trunks, suit-cases, vanity-cases, executive-cases,
briefcases, school satchels, spectacle cases, binocular
cases, camera cases, musical instrument cases, gun
cases, holsters and similar containers; travelling-
bags, toilet bags, rucksacks, handbags, shopping-bags,
tobacco-pouches, tool bags, sports bags, bottle-cases,
jewellery boxes, powder-boxes, cutlery cases and
similar containers, of leather or of composition
leather, of sheeting of plastics, of textile materials,
of vulcanised fibre or of paperboard, or wholly or
mainly covered with such materials or with paper.
Compact disc cases are not specifically described by the
exemplars of this heading. However, a compact disc case will
fall within the purview of heading 4202 if it is similar to a
container in the first or second part of the heading.
The Explanatory Notes (EN) to the Harmonized Commodity
Description and Coding System constitute the official
interpretation of the nomenclature at the international level.
The EN to heading 4202 state in part that:
The expression "similar containers" in the first part
includes hat boxes, camera accessory cases, cartridge
pouches, sheaths for hunting or camping knives, etc.
* * *
The expression "similar containers" in this second part
includes note-cases, writing-cases, pen-cases, ticket-
cases, needle-cases, key-cases, pipe-cases, tool and
jewellery rolls, shoe-cases, brush-cases, etc.
In Headquarters Ruling Letter (HRL) 951080, dated May 14,
1992, we concluded that cassette and compact disc carrying cases
were similar to musical instrument and camera cases. Hence,
these items were classified under heading 4202. Similarly, in
HRL 952487, dated December 29, 1992, we found that a bi-fold
style compact disc storage unit with a snap tab closure was
similar to several items enumerated in heading 4202.
Moreover, in HRL 952700, issued to Case Logic on December
23, 1992, we found that several computer disc storage cases were
classified under heading 4202. In that ruling, we concluded that
the storage cases were similar to a number of the exemplars
featured in heading 4202. Those items were substantially similar
in appearance and design to the subject merchandise.
Accordingly, we conclude that the subject merchandise is
classifiable under heading 4202.
HOLDING:
The subject merchandise is classifiable under subheading
4202.92.9020, HTSUSA, which provides for, inter alia, trunks,
suitcases, vanity cases, attache cases, briefcases, school
satchels, spectacle cases, binocular cases, camera cases, musical
instrument cases, gun cases, holsters and similar containers;
other: with outer surface of plastic sheeting or of textile
materials: other, other, other: of man-made fibers. The
applicable rate of duty is 20 percent ad valorem. The textile
quota category is 670.
The designated textile and apparel category may be
subdivided into parts. If so, visa and quota requirements
applicable to the subject merchandise may be affected. Since
part categories are the result of international bilateral
agreements which are the subject of frequent negotiations and
changes, to obtain the most current information available, we
suggest that you check, close to the time of shipment, the Status
Report on Current Import Quotas (Restraint Levels), an issuance
of the U.S. Customs Service, which is updated weekly and is
available at the local Customs office.
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 the local
Customs office prior to importing the merchandise to determine
the current status of any import restraints or requirements.
Sincerely,
John Durant, Director