CLA-2 RR:TC:TE 959792 GGD
James Caffentzis, Esquire
Fitch, King and Caffentzis
116 John Street
New York, New York 10038
RE: Modification of Headquarters Ruling Letter (HQ) 955656;
Classification of Attache cases, Briefcases, and Similar
Containers; Articles Classifiable in Heading 4202 Precluded
from Classification under Chapter 48, HTSUS; Note 1(g) to
Chapter 48, HTSUS
Dear Mr. Caffentzis:
Of the five separate styles of articles classified in HQ
955656, issued July 14, 1994, this office found that style 3343
was prima facie classifiable in headings 4202 and 4820,
Harmonized Tariff Schedule of the United States Annotated
(HTSUSA). Style 3343 was found to be an article similar to a
briefcase, but with additional features. Pursuant to General
Rule of Interpretation (GRI) 3(b), it was found that the
essential character of style 3343 was imparted by the physical
characteristics of exemplars described in heading 4202. The
article was thus classified in subheading 4202.11.0030, HTSUSA,
the provision for "Trunks, suitcases, vanity cases, attache
cases, briefcases, school satchels and similar containers: With
outer surface of leather, of composition leather, or of patent
leather, Attache cases, brief cases, school satchels,
occupational luggage cases and similar containers." -2-
We have reviewed HQ 955656 and, with regard to the legal
analysis, have found it to be partially in error. Therefore,
this ruling modifies HQ 955656.
Pursuant to section 625, Tariff Act of 1930 (19 U.S.C.
1625), as amended by section 623 of Title VI (Customs
Modernization) of the North American Free Trade Agreement
Implementation Act, Pub. L. 103-182, 107 Stat. 2057, 2186 (1993)
(hereinafter section 625), notice of the proposed modification of
HQ 955656 was published on January 2, 1997, in the Customs
Bulletin, Volume 30/31, Number 52/1.
FACTS:
At the time HQ 955656 was issued, the sample identified as
style 3343 was described as measuring approximately 10-1/2 inches
by 13-1/2 inches by 1-3/4 inches, and possessing a zipper closure
with a three ring binder permanently affixed at the spine. A
combination note pad and one page pre-printed calendar was
inserted into a slot on the inside of the case. The opposite
interior wall possessed two tapered, gussetted pockets measuring
approximately 13 inches by 6 inches. The item also included two
smaller pockets with hook and loop fastener closures, two pen
holders, a small, flat pocket, and a zippered pocket measuring
approximately 11-1/2 inches by 6-1/2 inches. The exterior of the
case featured a handle sewn to the spine for carrying the article
in an inverted position.
ISSUE:
Whether an article that is prima facie classifiable in
heading 4202, HTSUS, is precluded from classification under
heading 4820, HTSUS, and required to be classified solely on the
basis of GRI 1.
LAW AND ANALYSIS:
Classification under the HTSUS is made in accordance with
the GRI. GRI 1 provides that the classification of goods shall
be determined according to the terms of the headings of the
tariff schedule and any relative section or chapter Notes. In
the event that the goods cannot be classified solely on the basis
of GRI 1, and if the headings and legal notes do not otherwise -3-
require, the remaining GRI may then be applied. The Explanatory
Notes (EN) to the Harmonized Commodity Description and Coding
System, which represent the official interpretation of the tariff
at the international level, facilitate classification under the
HTSUS by offering guidance in understanding the scope of the
headings and GRI.
Heading 4202, HTSUS, provides, in part, for attache cases,
briefcases, and similar containers. The exemplars named in
heading 4202 have in common the purpose of organizing, storing,
protecting, and carrying various items. In HQ 955656, style 3343
was found to possess features and physical attributes associated
with attache cases or briefcases. On this basis, it was
concluded that the article was prima facie classifiable in
heading 4202.
Among other merchandise, heading 4820, HTSUS, covers
notebooks, letter pads, memorandum pads, diaries and similar
articles. In 1994, note 1(g) to chapter 48, HTSUS, stated that
"This chapter does not cover: Articles of heading 4202 (for
example, travel goods)." (The exclusion is currently contained
in note 1(h) to chapter 48, HTSUS.)
As noted above, GRI 1 requires that "classification shall be
determined according to the terms of the headings and any
relative section or chapter notes." Other GRI may be used
"provided such headings or notes do not otherwise require." In
this case, the competition between the two headings is resolved
by chapter note 1(g), which excludes articles of heading 4202
from Chapter 48. Since a note does require that other GRI not be
used to determine classification, style 3343 must be classified
pursuant to GRI 1, under heading 4202. Therefore, this office's
finding in HQ 955656, that style no. 3343 was classifiable in
Heading 4202, HTSUS, precluded classification of the article
under Chapter 48, and rendered analysis pursuant to GRI 3
inappropriate.
HOLDING:
The article identified as style 3343 remains classified in
subheading 4202.11.0030, HTSUSA, the provision for "Trunks...
attache cases, briefcases, school satchels and similar
containers: With outer surface of leather, of composition -4-
leather, or of patent leather, Attache cases, brief cases...and
similar containers." The applicable rate of duty is 8 percent ad
valorem.
HQ 955656, issued July 14, 1994, is hereby modified.
Sincerely,
John Durant, Director
Tariff Classification
Appeals Division