CLA-2 RR:CR:GC 959780 ALS
Ms. Sandra L. Haupt
Sr. Management Consultant
Tower Group International
128 Dearborn St.
Buffalo, NY 14207-3198
RE: Plastic Hinged Cases for Computer Diskettes
Dear Ms. Haupt:
This is in reference to your letter of August 19, 1996, to
our New York office requesting reconsideration of ruling DD
A82893, dated May 6, 1996, regarding the subject product. Your
request was referred to this office for reply. We regret the
delay in responding.
FACTS:
The item under consideration is a soft pliable molded case
of plastic, approximately 4 inches by 4 inches by 3/4 inch. The
sides are hinged to permit ready access to the content thereof
and to permit secure closing and easy opening of the case. The
item is a shell without any inserts.
A ruling request of April 24, 1996, requested the
classification of these cases in heading 8473 of the Harmonized
Tariff Schedule of the United States (HTSUSA) as parts and
accessories of automatic data processing equipment. The current
inquiry acknowledges that these cases were properly excluded from
heading 8473, HTSUSA, "since they are not 'parts and accessories'
of Automatic Data Processing Equipment." The current inquiry
states that the holding in
DD A82893 that the cases were classified in subheading
3926.10.0000, HTSUSA, Other articles of plastics...Office or
school supplies" is incorrect. It is suggested that the cases
are classifiable in subheading 3923.10, HTSUSA, which provides
for ..."articles for the conveyance or packing of goods, of
plastics...boxes, cases, crates and similar articles."
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ISSUE:
Are molded plastic cases for computer diskettes which have
no inserts classifiable in subheading 3923.10.0000, HTSUSA, as
articles for packing and conveying or subheading 3926.10.0000,
HTSUSA, as office or school supplies?
LAW AND ANALYSIS:
The General Rules of Interpretation (GRI's) set forth the
manner in which merchandise is to be classified under the HTSUSA.
GRI 1 requires that classification is to be determined first in
accordance with the terms of the headings and any relative
section and chapter notes. If GRI 1 fails to classify the goods
and if the headings and legal notes do not otherwise require, the
remaining GRI's are applied, taken in order.
The article under consideration is a molded plastic case
which is designed to hold computer diskettes. It is stated that
the article, packaged in a 5 case travel pack, is designed to
pack and convey diskettes without their being damaged. The
inquirer suggests that these articles should be classified in
subheading 3923.10.0000, HTSUSA, the provision for articles for
the conveyance or packing of goods, of plastics...boxes, cases,
crates and similar articles. In considering these arguments we
note that the article has nothing in its construction which
particularly suits it for travel. It has no handles, compartment
or padding which would offer such protection. While it is stated
that these cases are diskette travel packs, we note that the
pictorial representations on the cardboard sleeve serving as the
outer wrapper of a package of 5 of the
subject cases, shows them displayed on what appears to be an
office desk. There is no indication as to what capabilities
these cases present which permits them to better convey the
diskette than the clamshell housing in which the computer media
is packaged. We believe that the primary purpose of the cases is
to store and protect diskettes from dust and other contaminants.
We further believe that the various colors of the cases make them
particularly suitable for an office environment and the indexing
of diskettes on a variety of subjects..
Based on aforementioned information, we do not believe that
the instant plastic cases are designed to transport bulk goods or
commercial goods. We believe that they are designed for the
benefit of the individual user at a particular location and that
the ability to transport these cases to a remote location is
incidental to the primary use. As noted in Headquarters Ruling
Letter (HRL) 955047, dated October 6, 1994, "It is clear that
this heading (3923) provides for containers used for the packing
or conveyance of bulk goods and commercial goods, not personal
items." . Accordingly, we have concluded that the cases are
designed to be primarily utilized at a fixed location(s), i.e.,
an office, school, or similar location, and would be properly
classified in the provision for "Other articles of plastics ....:
Office or school supplies.
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HOLDING:
Small soft pliable molded plastic cases designed to hold
computer diskettes, are classified under subheading 3926.10.0000,
HTSUSA, the provision for "Other articles of plastics...: Office
or school supplies. Such articles are currently subject to a
general rate of duty of 5.3 percent ad valorem
DD A82893, dated May 6, 1996, is hereby affirmed.
Sincerely,
John Durant, Director
Commercial Rulings Division