CLA-2; CO:R:C:T 953696 ch
District Director
U.S. Customs Service
477 Michigan Avenue
Patrick V. McNamara Building
Room 200
Detroit, Michigan 48226-2568
Dear Sir:
RE: Application for further review of Protest No. 3801-2-
XXXXXX under 19 U.S.C., section 1514(c)(2);
classification of molded plastic tool boxes and a
molded plastic fishing tackle box; specially shaped or
internally fitted requirement applicable to tool boxes
after July 1, 1992.
Dear Sir:
The above-referenced protest was forwarded to this office
for further review. We have considered the classification issues
raised in the protest and our decision follows.
Please be advised that a ruling addressing the marking issue
will be forwarded to you under separate cover.
FACTS:
Submitted for our examination are three samples composed of
molded plastic. The first sample is a tool box, designated as
"Tool-Aid" model T1311. It measures approximately 13 1/2 inches
by 7 1/4 inches by 7 inches, and features a top plastic handle
and a front locking latch. The interior contains a tray which
may be raised by means of a movable bracket. Removable dividers
have been placed inside the tray, creating compartments suitable
for holding screws, nails, nuts, bolts and other miscellaneous
articles. Beneath the tray is a cavity which has not been molded
or fitted so as to hold a particular tool(s).
The second sample is a single sided tool box, "Tool-Aid"
model T1501. It measures approximately 14 1/2 inches by 10 1/2
inches by 3 inches, and possesses a plastic carrying handle. The
tool box is closed by means of two locking latches. Removable
plastic dividers have been placed inside the box, which create up
to 25 square and rectangular compartments. The compartments may
be used to hold screws, nails and other miscellaneous articles,
but are not designed and fitted to hold particular tools.
The third sample is a tackle box, "Tackle-Mate" model F1312.
It measures approximately 13 1/2 inches by 7 1/4 inches by 7
inches, and possesses a top plastic handle and a front locking
latch. The interior contains two trays which may be raised by
means of a movable bracket. The trays have both permanent and
removable dividers, which form compartments of a size suitable
for holding lures, hooks and other accessories for recreational
fishing. An empty cavity is located beneath the trays.
The merchandise which is the subject of this protest was
entered on December 16, 1991, under heading 3923, HTSUSA.
However, these items were liquidated on April 24, 1992, under
subheading 4202.99.0000, HTSUSA.
ISSUE:
What are the proper tariff classifications for the subject
tool and tackle boxes?
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:
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,
Wallets, Purses, Map-Cases, Cigarette-Cases, 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.
(Emphasis added).
This heading is divided into two parts by means of a semi-colon.
The Explanatory Notes (EN) to the Harmonized Commodity
Description and Coding System constitute the official
interpretation of the nomenclature at the international level.
While not legally binding, they do represent the considered views
of classification experts of the Harmonized System Committee. It
has therefore been the practice of the Customs Service to follow,
whenever possible, the terms of the EN when interpreting the
HTSUSA.
The EN to heading 4202, at page 613, state that articles
covered by the first part of the heading may be of any material,
while articles covered by the second part of the heading must be
wholly or mainly covered with the materials specified therein.
The instant merchandise is composed of molded plastic, which is a
material not specified in the second part of the heading.
Therefore, in order to be classified in heading 4202 the subject
tool and tackle boxes must be containers similar to one or more
of the articles specified in the first part of the heading.
Prior to July 1, 1992, we held that tool boxes were
containers which were similar to the articles specified in the
first half of heading 4202. See Headquarters Ruling Letter (HRL)
084717, dated September 13, 1989; HRL 084605, dated August 24,
19899; HRL 083005, dated June 30, 1989. In each of these
decisions, we concluded that the first part of heading 4202
encompassed:
[C]ontainers or cases which are designed to hold
specific items which give them their names: brief
cases to hold papers, school bags to hold school
articles, golf bags to hold golf equipment, gun cases
to hold guns, camera cases to hold cameras. Citing DRI
Industries, Inc. v. United States, 657 F.Supp. 528 (CIT
1987), aff'd, Appeal No. 87-1301 (Fed. Cir., decided
October 28, 1987).
As tool boxes are so named because they are designed to hold
tools and tool accessories, they were classified in heading 4202.
The instant tool boxes were entered prior to July 1, 1992.
Therefore, they are also classifiable under heading 4202.
We note that on July 1, 1992, the Customs Cooperation
Council's Harmonized System Committee issued a revision to the
Explanatory Notes to heading 4202. This revision, at page 613,
provides that the heading does not cover:
(f) Tool boxes or cases, not specially shaped or
internally fitted to contain particular tools
with or without their accessories (generally,
heading 39.26 or 73.26).
Accordingly, we have held that tool boxes entered after July 1,
1992, must be shaped or internally fitted to contain particular
tools in order to be classified in heading 4202. See HRL 953358,
dated June 8, 1993; HRL 953904, dated May 13, 1993.
Although the instant tool boxes contain compartments which
are suitable for holding various miscellaneous articles, they are
not shaped or internally fitted to contain particular tools.
Therefore, entries of styles T1311 and T1501 after July 1, 1992
should be classified in heading 3926, which provides for other
articles of plastic.
We have also have also concluded that molded plastic tackle
boxes are classified in heading 4202. See HRL 951738, dated
August 11, 1992. In HRL 951738, we found that tackle boxes were
designed to contain personal items for travel over short
distances, which precluded the merchandise from being classified
under heading 3923. In addition, the EN to heading 4202 impose
no requirement that tackle boxes be specially shaped or
internally fitted to hold specific merchandise; i.e. the
exclusion cited above refers only to tool boxes, not other
similar containers. Hence, past and future entries of style
F1312 remain classifiable under heading 4202.
The protestant directs our attention to HRL 082988, dated
February 20, 1990. The merchandise at issue in HRL 082988 were
certain rigid cylindrical containers with domed lids, designed to
contain dusting powder. These articles bear little resemblance
to the instant merchandise. In addition, HRL 082988 has no
precedential value in this case, as the rulings cited above
specifically address the classification of tool and tackle boxes.
Protestant also cites HRL 082304 for the proposition that
heading 4202 is limited in scope to containers designed primarily
for the transport of personal items during travel. Customs no
longer adheres to the view that heading 4202 is limited to
containers used for travel purposes.
HOLDING:
Therefore, based on the foregoing discussion, this protest
should be denied in full. The subject tool and tackle boxes are
classifiable under subheading 4202.99.9000, which provides for
other containers of heading 4202. A copy of this decision should
be attached to the CF 19 Notice of Action to satisfy the notice
requirement of section 174.30(a), Customs Regulations.
Sincerely,
John A. Durant, Director