CLA-2 RR:CR:TE 961835 JFS
Mr. Dan E. Allen
Miami Valley Worldwide, Inc.
1300 E. Third Street
Dayton, OH 45403
RE: Revocation of Port Decision C81490; Billiard Cue Carrying Cases; Sports Travel and Similar Bags.
Dear Mr. Allen:
This is in response to your letter dated April 30, 1998, on behalf of Cue Stix International, Inc., requesting reconsideration of Port Decision (PD) C81490, dated December 1, 1997, which concerned the tariff classification of billiard cue cases under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA). We have reconsidered PD C81490 and believe that the classification set forth is incorrect.
Pursuant to section 625(c)(1) Tariff Act of 1930 (19 U.S.C. 1625(c)(1)) as amended by section 623 of Title VI (Customs Modernization) of the North American Free Trade Agreement Implementation Act (Pub. L. 103-82, 107 Stat. 2057, 2186), notice of the proposed revocation of PD C81490 was published on February 28, 2001, in the Customs Bulletin, Volume 35, Number 9. As explained in the notice, the period within which to submit comments on this proposal was until March 30, 2001. No comments were received in response to this notice.
FACTS:
The articles under consideration are two fitted cases designed to carry a billiard cue that can be broken down into two parts.
Style K143 (ACTSC04BL) – is a soft sided billiard cue case. It is approximately 34-inches long and five inches wide. The exterior surface is comprised of 100% woven nylon fabric. An adjustable shoulder strap composed of 100% polypropylene webbing is permanently attached to the spine of the case. The case is opened and closed by means of a zippered closure that extends across the top of the case and approximately 6 inches down the side of the case. The interior is padded and lined with 100% woven brushed nylon fabric to protect the billiard cue. On the front of the case, approximately 6.75 inches from the top, there is a pocket to hold billiard accessories. The closure of the pocket consists of a flap that folds down over the opening and attaches by a hook and loop fastener. A woven nylon sleeve designed to secure one half of the breakdown cue extends vertically down the interior of the case.
Style K201 (ACTT1B1SBK) – is a solid molded oval case with two compartments. Each compartment holds half of a break down billiard cue. The compartments are lined with 100% woven brushed nylon. The case is 32 inches tall, four inches wide, and two inches deep. The top portion of the case is hinged and is closed by means of a zipper. The exterior of the case is vinyl. It has an adjustable shoulder strap composed of 100 percent polypropylene webbing that is attached at each end of the case by means of a hook and loop fastener that encircles the case. There is a zippered pocket that attaches to the case by means of a sleeve that can slide up and down the case.
In a letter dated September 6, 1997, CBT International, Inc. (CBT), on behalf of Cue Stix International, Inc., requested that Customs issue a binding ruling on the classification of styles K143 and K201. CBT proposed classification in heading 9504 of the Harmonized Tariff Schedule of the United States Annotated (HTSUSA) which provides for, among other things, billiard accessories.
Customs replied to CBT’s request in PD C81490. Customs ruled that the billiard cue cases were properly classifiable in subheading 4202.92.90, HTSUSA, which is an “other” provision that provides for containers similar to binocular, camera, gun cases, etc.
ISSUE:
Whether the billiard cue cases are classifiable under (1) subheading 4202.92 HTSUSA, as travel, sports, or similar bags, (2) subheading 4202.92.90, HTSUSA, as “other” containers similar to binocular, camera, and gun cases, or (3) heading 9504, HTSUSA, as accessories for an article for parlor games including pinball machines, bagatelle and billiards?
LAW AND ANALYSIS:
Classification under the HTSUSA 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 Harmonized Commodity Description and Coding System, Explanatory Notes (ENs), represent the official interpretation of the Harmonized System at the international level (for the 4 digit headings and the 6 digit subheadings) and facilitate classification under the HTSUSA by offering guidance in understanding the scope of the headings and GRI. The Explanatory Notes (ENs), although not dispositive or legally binding, provide a commentary on the scope of each heading of the HTSUS, and are generally indicative of the proper interpretation of these headings. See T.D. 89-80, 54 Fed. Reg. 35127, 35128 (August 23, 1989).
Heading 9504, HTSUSA, provides for “[a]rticles for arcade, table or parlor games, including pinball machines, bagatelle, billiards and special tables for casino games; automatic bowling alley equipment; parts and accessories thereof[.]” Subheading 9504.20, HTSUSA, encompasses, “[a]rticles, parts and accessories for billiards[.]” Without examining any other chapters or headings in the tariff, it would appear that the subject billiard cue cases should be classified in subheading 9504.20, HTSUSA, as accessories for billiards. However, Legal Note 1(d) to Chapter 95 provides that the “chapter does not cover . . . sports bags or other containers of heading 4202.” Accordingly, it must be determined if the billiard cue cases are sports bags or “other containers” under heading 4202, HTSUSA. If so, they are not classifiable in Chapter 95, HTSUSA.
Heading 4202, HTSUSA, provides the following:
Trunks, suitcases, vanity cases, attache cases, briefcases, school satchels, spectacle cases, binocular cases, camera cases, musical instrument cases, gun cases, holsters and similar containers; traveling bags, toiletry bags, knapsacks and backpacks, handbags, shopping bags, wallets, purses, map cases, cigarette cases, tobacco pouches, tool bags, sports bags, bottle cases, jewelry boxes, powder cases, cutlery cases 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.
The plain language of heading 4202, HTSUSA, includes similar containers. Moreover, the EN to heading 4202, HTSUSA, state that “the heading covers only the articles specifically named . . . and similar containers.” Under the rule of ejusdem generis, where an enumeration of specific things is followed by a general word or phrase, the general word or phrase is held to refer to things of the same kind as those specified. With respect to the broad reach of the residual provision for “similar containers” in heading 4202, HTSUSA, the courts have found that the rule of ejusdem generis requires that the imported merchandise possess the essential characteristics or purpose that unite the articles enumerated in order to be classified under the general term. Totes, Inc. v. United States, 18 Ct. Int’l Trade 919, 865 F. Supp. 867, 871 (1994), aff’d, 69 F.3d 495 (1995). In Totes, the Court of Appeals for the Federal Circuit (CAFC) affirmed the Court of International Trade’s determination that the “essential characteristics and purpose of heading 4202 exemplars are. . . to organize, store, protect and carry various items.” The instant billiard cue cases have the same essential characteristics, i.e., to organize, store, protect and carry items, as the containers listed in heading 4202, HTSUSA. Accordingly, applying the rationale set forth in Totes, the billiard cue cases come under the “similar container” provision of heading 4202, HTSUSA.
The classification of the billiard cue cases as “similar” containers under heading 4202, HTSUSA, is consistent with the following rulings: HQ 951084, dated March 9, 1993 (holding that a full length tennis racket cover designed to carry more than one racket as well as other items is properly classifiable in heading 4202, HTSUSA); HQ 085376, dated May 1, 1990 (ruling that a nylon bag designed for carrying a croquet set is classifiable under heading 4202, HTSUSA, unless the bag was a component of a set, in which case it is classifiable under Chapter 95); and HQ 085918, dated March 2, 1990, (classifying a surf board bag with nylon webbing shoulder straps and handles in heading 4202, HTSUSA, because it is similar to the exemplars set forth in the EN to heading 4202, HTSUSA, and because it is designed to carry a personal effect, i.e., a surf board).
In contrast to the above listed rulings, in HQ 084694, dated August 29, 1989, Customs classified a tennis racket cover in subheading 9506.51.6000, HTSUSA, as an accessory to lawn-tennis rackets. Customs subsequently narrowed and distinguished this ruling in HQ 086567, dated May 14, 1990. The tennis racket case under consideration in the subsequent ruling, HQ 086567, was a fitted cover, designed to carry two rackets. It also had a pocket to hold balls and other small items. Customs ruled that the subsequent racket cover was a sports bag under heading 4202, HTSUSA, because (1) it was not designed for a particular racket, and (2) it had the capacity to carry small items other than the racket. Like the tennis racket cover in HQ 086567, the billiard cue cases (1) are not uniquely designed to hold or cover a particular billiard cue, and (2) have a pouch that enables them to hold small items such as cue tips, chalk, resin, and gloves.
Subheading 4202.92, HTSUSA, provides for articles not already provided for in the previous subheadings, that have an outer surface of sheeting of plastic or of textile materials. Subheadings 4202.92.15, HTSUSA, through 4202.92.45, HTSUSA, provide for travel, sports and similar bags. Subheadings 4202.92.60, HTSUSA, through 4202.92.90, HTSUSA, are residual provisions and provide for “other” containers. “Sports bags” more accurately describes the billiard cue cases under consideration than does “other” containers. Accordingly, the billiard cue cases are classifiable under subheadings 4202.92.3031, HTSUSA, and 4202.92.4500, HTSUSA, as sports bags.
Moreover, the EN to heading 4202, HTSUSA, state that “sports bags” includes articles such as golf bags, gym bags, tennis racket carrying bags, ski bags and fishing bags. Accordingly, Customs has classified bags and containers that are designed to carry a particular kind of sporting good as “sports bags.” See HQ 953747, dated June 10, 1993 (a sailboard mast carrying bag with woven straps is properly classifiable as a sports bag); HQ 086896, dated June 25, 1990 (ruling that a surfboard carrying bag with shoulder straps is properly classifiable as a sports bag, as opposed to Chapter 95, because it is similar in function to a ski and golf bag); HQ 087294, dated October 5, 1990 (holding that a full length tennis racket cover with a strap, and imported separately from the racket, is classifiable as a sports bag); and HQ 084684, dated July 21, 1989 (ruling that a player bag with two woven straps designed to carry softball bats, shoes, gloves and uniforms was sufficiently similar to the bags described in the EN to heading 4202, HTSUSA, to be considered a “sports bag”). See also, HQ 951084, HQ 085376, and HQ 085918, supra. Like the items listed above, the billiard cue cases are “sports bags,” and are classifiable as such.
Style K143 is properly classified under subheading 4202.92.3031, HTSUSA, which provides for, among other things, sports bags with outer surface of nylon fabric.
Style K201 is properly classified under subheading 4202.92.4500, HTSUSA, which provides for, among other things, sports bags with outer surface of sheeting of plastic.
For a similar ruling, see HQs 961800 and 961801 of this date.
HOLDING:
Style K143, which is made from 100% woven nylon shell and lining fabric with 100% woven polypropylene webbing, is properly classified in subheading 4202.92.3031, HTSUSA, which provides for “Trunks, suitcases…sports bags…and similar containers: Other: With outer surface of sheeting of plastic or of textile materials: Travel, sports and similar bags: With outer surface of textile materials: Other: Other: Of man-made fibers:
Other.” The general column one rate of duty is 18.3 percent ad valorem. The textile category number is 670.
Style K201, which has an outer surface of sheeting of plastic, is properly classified in subheading 4202.92.4500, HTSUSA, which provides for “Trunks, suitcases…sports bags…and similar containers: Other: With outer surface of sheeting of plastic or of textile materials: Travel, sports and similar bags: Other.” The general column one rate of duty is 20 percent ad valorem. The designated textile and apparel category may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected. Since part categories are the result of international bilateral agreements which are subject to frequent renegotiations and changes, to obtain the most current information available, we suggest that you check, close to the time of shipment, The Status Report on Current Import Quotas (Restraint Levels), an internal issuance of the U.S. Customs Service, which is available for inspection at your local Customs office.
Due to the changeable nature of the statistical annotation (the ninth and tenth digits of the classification) or restraint (quota/visa) categories, you should contact your local Customs office prior to importation of this merchandise to determine the current status of any import restraints or requirements.
EFFECT ON OTHER RULINGS:
PD C81490, dated December 1, 1997, is hereby REVOKED. In
accordance with 19 U.S.C. §1625(c), this ruling will become effective 60 days after its publication in the Customs Bulletin.
Sincerely,
John Durant, Director
Commercial Rulings Division