CLA-2 RR:CR:GC 959846 JGB
Mr. Richard E. Robinson
H & C Sales, Inc.
P.O. Box 113
Sharon, MA 02067
RE: New York Ruling (NY)A85134 dated July 19, 1996, AFFIRMED;
Tariff Classification of Carrying Case of Molded Plastic
Dear Mr. Robinson:
Your letter of July 30, 1996, requested reconsideration of
NY A85134, dated July 19, 1996, pertaining to the classification
of a polystyrene carrying case for small toys and other articles
for children under the Harmonized Tariff Schedule of the United
States Annotated (HTSUSA). In your letter, you indicate that
Customs did not consider all of the available facts concerning
the use of the article. You have requested this office to
reconsider the ruling in light of the additional information
submitted with your request.
This letter is to inform you that NY A85134 continues to
reflect the view of the Customs Service and is affirmed. The
following represents our position.
FACTS:
In your original letter dated July 1, 1996, you requested a
tariff classification ruling for a carrying case of molded
plastic. We regarded the sample submitted as a carrying case of
a kind similar to an attache case. The case is composed of a
clear molded polystyrene plastic with an integrated carry handle.
The item measures approximately 12 inches x 8-1/2 inches x
2-1/4 inches. In your request for reconsideration, you have
indicated that the intended use for the case is as a novelty
container for the packaging of candy, as well as a container for
"children's crayons, small toys, etc."
ISSUE:
Whether the plastic case is an article for the conveyance or
packing of goods of heading 3923, an other article of plastic of
heading 3926, or as a similar container to attache cases and
brief cases of heading 4202.
LAW AND ANALYSIS:
Merchandise imported into the U.S. is classified under the
HTSUSA. Tariff classification is governed by the principles set
forth in the General Rules of Interpretation (GRIs) and, in the
absence of special language or context which otherwise requires,
by the Additional U.S. Rules of Interpretation. The GRIs and the
Additional U.S. Rules of Interpretation are part of the HTSUSA
and are to be considered statutory provisions of law for all
purposes.
GRI 1 requires that classification be determined first
according to the terms of the headings of the tariff schedule and
any relative section or chapter notes and, unless otherwise
required, according to the remaining GRIs taken in their
appropriate order. The Explanatory Notes (ENs) to the Harmonized
Commodity Description and Coding System, which represent the
official interpretation of the tariff at the international level,
facilitate classification of the HTSUSA by offering guidance in
understanding the scope of the headings and the GRIs.
Heading 3923, HTSUS, provides for "Articles for the
conveyance or packing of goods, of plastics; stoppers, lids, caps
and other closures, of plastics." The EN to heading 3923
indicate that the heading includes boxes, cases, crates, sacks,
bags, carboys, bottles, flasks, spools, cops, and bobbins. In
Headquarters Ruling Letter (HQ) 954072, issued September 2, 1993,
this office observed "[i]t is clear that this heading provides
for cases and containers of bulk goods and commercial goods and
not personal items." Accordingly, heading 3923, HTSUS, covers a
more industrial or commercial type of container for the transport
of bulk or commercial articles, as opposed to the more personal
articles that containers of heading 4202 generally are designed
and intended to carry. Since the carrying case under
consideration here is not designed or intended to carry bulk or
commercial goods, the boxes are not classifiable in heading 3923,
HTSUS. You do indicate that the case may be used by novelty
stores to present goods at retail; however, we would distinguish
this use from a retail container designed to sell goods in that
this becomes more of a presentation case for goods that would be
enhanced by the clear plastic than a mere commercial container
for goods. Furthermore, the sturdy character of the article
would lead to a classification based in part of the article's
usefulness after the goods are purchased.
Although candy is initially identified as the likely
contents of the case, such cases would be suitable for presenting
collections of fancy soaps, small dolls or toys, fancy writing
paper or cards, sewing requisites, or any small grouping of items
that need to be stored and organized in one place and transported
to where they would be used. It appears likely from the
relatively high quality of the case that it would be retained
long after the perishable contents were used up or replenished
with new contents. Also, the case is suitable for sale empty,
for use in storing, organizing and transporting articles already
in the possession of the purchaser.
Heading 3926, HTSUSA, provides for "Other articles of
plastics and articles of other materials of headings 3901 to
3914." Note 2(ij) to Chapter 39 excludes "Saddlery or harness
(heading 4201) or trunks, suitcases, handbags or other containers
of heading 4202." Therefore, if the case meets the standards for
a heading 4202 case, it would not be classified in chapter 39.
Heading 4202 provides for, in part, "Trunks, suitcases,
vanity cases, attache cases, briefcases, school satchels,
spectacle cases, binocular cases, camera cases, musical
instrument cases, gun cases, holsters and similar containers."
These may be of any material according to the EN to heading 4202.
An examination of the case shows that a number of relevant
characteristics are present in both the named articles and the
case under consideration here. The case has sturdy hinges with
metal pins as opposed to delicate plastic ones; the carry handle
is designed in two pieces, one for each half of the box, so that
in use, the normal hand grip of the person carrying the case
would keep it closed and the contents secure. Also, the
thickness of the plastic used in the construction would permit
relatively heavy objects (such as small books) to be carried in
the case. Therefore, while it is readily conceded that this is
not an attache case, nor a briefcase, nor a school satchel, it is
a similar container to the named articles.
An examination of the sample indicates that the article is
designed to be a carrying case in that it is complete with the
usual top carry grip, hinges and secure clasp and appears to
provide storage, protection, organization and portability for
whatever the contents.
Under the circumstances outlined herein, the case does not
meet the requirements of headings 3923 or 3926, because it is a
case of heading 4202. Also, it separately fails to be classified
in heading 3923 for the reasons stated. Therefore, it is
correctly classified in heading 4202. Specifically, it is
classified in subheading 4202.12.2010, HTSUS, the provision for
attache cases, briefcases, school satchels, and similar
containers, with outer surface of plastics, structured, rigid on
all sides, dutiable at the column one rate of 20 per cent ad
valorem.
HOLDING:
The case is classified in subheading 4202.12.2010, HTSUS,
the provision for attache cases, briefcases, school satchels, and
similar containers, with outer surface of plastics, structured,
rigid on all sides, dutiable at the column one rate of 20 per
cent ad valorem.
NY A85134 is affirmed.
Sincerely,
John Durant, Director
Commercial Rulings Division