CLA-2 CO:R:C:T 954092 ch
Heidi Laikve-Kuus
KuuSport Alpine and Snowboard
Wax and Accessories
80 Citizen Court
Unit 6
Markham, Ontario L6G 1A77
Re: Classification of a molded plastic ski carrier from
Canada; not a travel, sports or similar bag; container
similar to spectacle cases, binocular cases, musical
instrument cases, gun cases, holsters.
Dear Ms. Laikve-Kuus:
This is in response to your letter of March 23, 1993,
requesting tariff classification under the Harmonized Tariff
Schedule of the United States Annotated (HTSUSA) for a molded
plastic ski carrier.
FACTS:
The subject merchandise, identified as a "skitube," is
described as a molded plastic ski carrier. Based on literature
submitted with your request, the carrier is composed of
polyethylene plastics and consists of two tubes. A tube
measuring 6 inches by 6 inches is designed to slide inside a 6
1/4 inch by 6 1/4 inch tube to protect its contents during
travel. The tubes appear to be specially shaped and fitted to
hold a pair of skis and poles. The article is carried by means
of a handle or shoulder strap.
This item was the subject of a Notice of Action classifying
it under subheading 4202.92.4500, which provides for travel,
sports or similar bags.
ISSUE:
Whether the skitube is classifiable under subheading
4202.92.4500, which provides for travel, sports or similar bags,
or subheading 4202.99.9000, which provides for other containers
of heading 4202?
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.
By its terms, heading 4202 encompasses the enumerated articles
and containers similar thereto. The subject merchandise is not
specifically described in the heading. Hence, it is classifiable
under heading 4202 only if it may be considered "similar" to the
enumerated articles.
In addition, heading 4202 is divided into two parts by a
semi-colon. The Explanatory Notes (EN) to the Harmonized
Commodity Description and Coding System, which is the official
interpretation of the nomenclature at the international level,
state, in pertinent part at page 613, provides that:
[T]he articles covered by the first part of the heading
may be of any material...The articles covered by the
second part of the heading must, however, be only of
the materials specified therein or must be wholly or
mainly covered with such materials or with paper.
The second part of the heading encompasses traveling-bags, sports
bags and similar containers. Hence, in order for a container to
be a travel, sports or similar bag, it must be composed or
covered with the materials specified in the second half of the
provision.
The skitube is composed of molded plastic, which is not one
of the materials specified in the second part of heading 4202.
We note that articles composed of, or covered with, plastic
sheeting of the second part refers to containers comprised of, or
covered with, layers of plastic sheets. As molded plastic is not
comprised of sheeting material, it is not plastic sheeting for
tariff purposes. Therefore, the skitube cannot be classified as
a travel, sports or similar bag. Accordingly, the instant
article is not classifiable under subheading 4202.92.4500.
However, pursuant to the EN cited above, the skitube may be
classified under heading 4202, regardless of its material
composition, if it is a container similar to those listed in the
first half of the provision. The first part of heading 4202
includes "spectacle cases, binocular cases, camera cases, musical
instrument cases, gun cases, holsters." These articles may be of
any material, and are specially fitted to store, protect and/or
transport particular personal effects (i.e. privately owned
movable goods or property). You have enclosed marketing material
with your binding ruling request which states that the skitube
is:
Ultimate Protection
for Your Skis !
Protect your expensive investment
in a durable SKITUBE.
Great for travel on roof racks,
buses and planes.
In addition, this material contains a diagram of the skitube,
which indicates that it is specially shaped and fitted to hold
skis and ski poles. Accordingly, this article is specially
shaped to hold, store and protect skis during travel. On this
basis, it is a container similar to the exemplars of the first
part of heading 4202 cited above.
Containers similar to "spectacle cases, binocular cases,
camera cases, musical instrument cases, gun cases, holsters" are
not specifically provided for under heading 4202 at the six or
eight digit level. Therefore, the skitube is classifiable under
subheading 4202.99.9000, which provides for other articles of
heading 4202.
HOLDING:
The subject merchandise is classifiable under subheading
4202.99.9000, HTSUSA, which provides for, inter alia, spectacle
cases, binocular cases, camera cases, musical instrument cases,
gun cases, holsters: other: other: other. If a product of
Canada, the applicable rate of duty is Free as provided by the
United States Canada Free Trade Agreement.
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