CLA-2 RR:CR:TE 960430 GGD
Mr. Wallace Baker
Angler Sport Group
6619 Oak Orchard Road
Elba, NY 14058
RE: Reconsideration of HQ 959167; Plastic Fly Fishing Boxes;
Additional Boxes Considered; Headings 4202 and 3924, HTSUS
Dear Mr. Baker:
This is in response to a request for reconsideration of
Headquarters Ruling Letter (HQ) 959167, issued April 3, 1997,
which concerned the classification under the Harmonized Tariff
Schedule of the United States (HTSUS), of various boxes used for
fly fishing. On April 17, 1997, a conference was held among
Customs Headquarters personnel and Mr. Paul Betters of Angler
Sport Group. An additional written submission dated June 10,
1997, and additional samples and photographs were received and
considered.
FACTS:
There is a wide variety of boxes at issue in this case.
First, the boxes subject to HQ 959167 are described in that
ruling as follows:
The samples are molded plastic boxes, the smallest of which
measures approximately 2-3/4 inches in length by 2-1/8
inches in width by 7/8 of an inch in depth, and the largest
of which measures approximately 5-1/2 inches in length by 4
inches in width by 1-3/8 inches in depth. Each of the items
is a small case specially shaped or fitted to hold the flies
used by fly fishermen.
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Each box has at least one hinged lid with a snap closure and
a molded tab with a hole through which a chain or string may
be looped to help prevent loss if the box is dropped. Some
of the articles' interiors contain corrugated, molded pieces
of soft plastic (into which the flies' hooks may be
embedded). Those box interiors without corrugated soft
plastic are subdivided into smaller compartments, each of
which may have its own individual lid. Two of the styles
have lids on both their top and bottom surfaces. One of
these two styles has a subdivided top compartment and a
bottom compartment containing corrugated soft plastic. Fly
fishing boxes are said to be essential to the sport of fly
fishing and specifically designed, manufactured, marketed,
distributed, and purchased to allow a fly fisherman to
conveniently and quickly change flies while fishing.
Mr. Betters stated during the conference at Headquarters,
and again in his letter dated June 10, 1997, that in addition to
the samples described above, other boxes should have been
considered and classified, most of which he refers to as "general
purpose utility boxes." Mr. Betters provided samples and catalog
photographs of these additional boxes, which range in size from
those measuring approximately 10-1/2 inches by 7 inches by 1-1/2
inches, to those measuring approximately 3-1/2 inches by 2-1/4
inches by 3/4 of an inch. The additional boxes vary as to
features which indicate whether or not they are designed to be
carried, to float, to open from top or bottom, to contain
specific items, etc. They also differ as to the number, shapes,
and sizes of compartments. Many are composed of clear, light
weight plastics. Some of the boxes have no divided compartments
whatsoever and can be used to hold practically anything while
others have removable dividers.
The articles that were the subject of HQ 959167 were
classified in subheading 4202.99.9000, HTSUS, the provision for
"Trunks, suitcases, vanity cases, attache cases, briefcases,
school satchels, spectacle cases, binocular cases, camera cases,
musical instrument cases, gun cases, holsters and similar
containers...: Other: Other: Other."
ISSUES:
1) Whether the boxes at issue in HQ 959167, and the
additional boxes subsequently considered, are classifiable under
heading 4202, HTSUS, as other containers similar to those
specially shaped and fitted to contain specific articles.
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2) If not classifiable under heading 4202, HTSUS, whether
the boxes are classifiable under heading 3923, as plastic
articles for the conveyance or packing of goods; under heading
9507, as fishing equipment or accessories; under heading 3924, as
other household articles of plastics; or under heading 3926,
HTSUS, as other articles of plastics?
LAW AND ANALYSIS:
Classification under the HTSUS is made in accordance with
the General Rules of Interpretation (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 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 for "Trunks, suitcases, vanity
cases...spectacle cases, binocular cases, camera cases, musical
instrument cases, gun cases, holsters and similar containers;
traveling bags...wallets, purses, map cases, cigarette cases,
tobacco pouches...and similar containers, of leather or of
composition leather, of sheeting of plastics, of textile
materials, of vulcanized fiber or of paperboard, or wholly or
mainly covered with such materials or with paper."
As noted in HQ 959167, the EN to heading 4202 suggest that
the articles covered by the first part of the heading may be of
any material. The expression "similar containers" in the first
part of the heading includes hat boxes, camera accessory cases,
cartridge pouches, sheaths for hunting or camping knives,
portable tool boxes or cases, specially shaped or internally
fitted to contain particular tools with or without their
accessories, etc.
Since the EN indicate that the articles covered by the
second part of heading 4202 must be only of the materials
specified therein (molded plastics are not specified) or their
foundations must be wholly or mainly covered with such materials
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or with paper, we found that fly fishing boxes of molded plastics
could only be classified in heading 4202 if found to be similar
to those articles named in the first part of the heading, which
generally are specially shaped or internally fitted to contain
particular items. We also note EN (c) to heading 4202, which
states that the heading does not cover:
Articles which, although they may have the character of
containers, are not similar to those enumerated in the
heading, for example...sweetmeat boxes, tobacco jars,
ashtrays, flasks made of ceramics, glass, etc....
The fly fishing boxes of molded plastics subject to HQ
959167 are articles specially shaped and fitted to organize,
store, protect, and carry flies used for fishing. See Totes,
Incorporated v. United States, 69 F.3d 495, 498 (Fed. Cir. 1995),
which sets forth the essential characteristics or purposes that
unite the exemplar articles of heading 4202, HTSUS. We find that
those fly fishing boxes--and any boxes included in the additional
submission that substantially conform to those described within
HQ 959167--are basically specialized forms of tackle boxes that
are classifiable in heading 4202, HTSUS. Containers that are
classifiable under heading 4202 are excluded from classification
under heading 9507 (by note 1(d) to chapter 95, HTSUS), and
excluded from any heading in chapter 39 (by note 2(ij) to chapter
39, HTSUS). We also note that EN (c) to heading 9507 states that
"fishing rod cases" are examples of containers that are excluded
from the heading. Thus, although fishing rods are covered under
heading 9507, their cases (classifiable in heading 4202) are not.
The fly fishing boxes which were the subject of HQ 959167 were,
therefore, classified in subheading 4202.99.9000, HTSUSA. For a
similar analysis, see HQ 951738, issued August 11, 1992.
In support of his argument that none of the fly fishing
boxes, nor any of the boxes included in the additional
submission, is classifiable in heading 4202, Mr. Betters'
contends: 1) that heading 3923, HTSUS, is a more appropriate
heading for the boxes than heading 4202; 2) that the definition
of "containers" fits items described in heading 4202 (such as
suitcases and other soft-covered articles designed for use in
shipping) but not the subject boxes (which are inflexible, not
designed for shipping, and not "containers"); and 3) that a
fishing-related item should be classified with other fishing
products in heading 9507, HTSUS.
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Mr. Betters makes reference to EN (f) to heading 4202, which
indicates that the heading excludes "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)." He contends that the boxes at issue are better
described as "general purpose utility boxes," since they are not
specially shaped or fitted to hold any particular item and are
for general usage. Mr. Betters states that the articles
classifiable in the second half of the first part of heading 4202
are all custom shaped and/or internally fitted to hold only one
specific item and none of these items is described as a box.
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 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 none of
the subject boxes is designed or intended to carry bulk or
commercial goods, the boxes are not classifiable in heading 3923,
HTSUS.
We also note that the exemplar "boxes," appears not in the
language of the heading, but in the six digit subheading breakout
3923.10, HTS, which provides for "Boxes, cases, crates and
similar articles." If articles to be classified fail to meet the
terms of the heading (which in this case is because the boxes are
not articles for the conveyance or packing of goods), progressing
to the subheading level where the specific word "boxes" appears,
is inappropriate.
Mr. Betters' reference to EN (f) to heading 4202 is not
relevant to the subject boxes, which are neither tool boxes nor
tool cases. The EN does not function to exclude articles that
are merely similar to a specially shaped or fitted container of
heading 4202. The additional fact that the fly fishing boxes,
unlike spectacle cases, camera cases, gun cases, etc., are fitted
to contain more than one specific item, does not nullify their
similarity to exemplars of the first part of heading 4202, HTSUS.
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As noted in HQ 959167, a specific match, functional equivalence
to, or commercial interchangeability with any particular exemplar
of heading 4202 is not required by the rule of ejusdem generis.
With regard to whether "boxes" are considered to be
"containers," we observe that several lexicographic sources
prominently employ forms of the word "container" to define the
word "box." For example, Webster's New World Dictionary of the
American Language (1972), defines "box" as "1. any of various
kinds of containers, usually rectangular and lidded, made of
cardboard, wood, or other stiff material; case; carton...." In
this same source, the word "container" is defined as "a thing
that contains or can contain something; box, crate, can, jar,
etc." We find it safe to say that, although not all containers
are boxes, most types of boxes would satisfy the definition of a
container.
The last issue to be considered is whether any of the boxes
not classified in HQ 959167, may be classified in a heading other
than 4202, HTSUS, i.e., headings 3924, 3926, and 9507, HTSUS.
While many of the boxes pictured and described in the submitted
catalogs as "utility boxes" are substantially similar to the fly
fishing boxes, or to other containers classifiable in the first
part of heading 4202, there are several types of boxes that
appear to be primarily designed for organizational and storage
purposes. These boxes are either not particularly portable, not
sufficiently sturdy (with respect to hinges, closures, thickness
of material, etc.), and/or not specially shaped or internally
fitted to indicate that their purpose is to protect and transport
(in addition to organizing and storing) particular contents.
We find that the articles included in the "Economy Line" of
plastic utility boxes manufactured by the DeWitt Plastics
Division of RPM Industries, Inc., are not of a kind that are
prima facie classifiable in heading 4202, HTSUS. Although the
catalog materials refer to several other DeWitt Plastics "lines,"
the boxes of the "Economy" line are sufficiently described,
pictured, and drawn in a manner allowing Customs to conclude that
they are designed mainly to organize and store a wide variety of
contents, not primarily to protect and transport particular
items. The boxes are said to bring "famous Lite-Tuff quality to
less demanding applications....available in the same sizes and
compartment layouts as our shatter proof Sturdy line, but they're
intended for less demanding uses...." They are further described
as having plastic hinges and a friction catch.
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In HQ 088184, issued April 11, 1991, we classified an
article identified as a "Rolyspace Sewing Box" in subheading
3924.90.5000 (now 3924.90.5500), HTSUSA, the provision for
"Tableware...other household articles...of plastics: Other:
Other." The item was described as a portable plastic container
consisting of interlocking and removable trays with a large
center compartment for storage. The article could be "unfolded"
to reveal the compartments and "refolded" into a case or kit. It
was noted that the case's latches were not secure and that
contents were subject to loss if the item opened unexpectedly.
Unlike articles classifiable under heading 4202, HTSUS, the item
was found to be insufficiently sturdy for travel or use outside
the home.
In HQ 951261, issued May 11, 1992, an article consisting of
a box of molded plastics which contained the components of a
sewing kit, was classified as a set with the essential character
imparted by the plastic container. The container served to
organize and store all the other components. Because the
container was deemed unsuitable to withstand the rigors of
travel, the article--like the plastic case subject to HQ 088184--
was also classified as an other household article of plastics in
subheading 3924.90.5000, HTSUSA.
Although the boxes of the "Economy" line described above may
be more sturdy than the containers subject to HQ 088184 and HQ
951261, we find that they are not designed to protect their
contents during travel. The "Economy" line boxes are general
purpose items primarily used in or around the home, shop, etc.,
to organize and store a wide variety of small, nonspecific items.
The boxes are classified in subheading 3924.90.5500, HTSUSA.
HOLDING:
The fly fishing boxes are classified in subheading
4202.99.9000, HTSUSA, the provision for "Trunks, suitcases,
vanity cases...spectacle cases, binocular cases, camera cases...
and similar containers...: Other: Other: Other." The general
column one duty rate is 20 percent ad valorem.
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The plastic utility boxes identified as the "Economy" line
are classified in subheading 3924.90.5500, HTSUSA, the provision
for other household article of plastics. The general column one
duty rate is 3.4 percent ad valorem.
Sincerely,
John Durant, Director
Commercial Rulings Division