CLA-2 RR:CR:TE 962341 GGD
Mr. Tim Parsons
Parsons Trading
Five Thunderbird Drive
Ignacio, California 94949
RE: Revocation of Port Ruling Letter (PD) D82102; "Palmtop
PDA Pocket Case;" Not Article of a Kind Normally Carried in
Pocket or Handbag; Other Similar Container; Heading 4202
Dear Mr. Parsons:
In PD D82102, issued October 2, 1998, an article identified
as a "Palmtop PDA Pocket Case" was classified in subheading
4202.32.9550, Harmonized Tariff Schedule of the United States
Annotated (HTSUSA), textile category 670, which provides for
"Articles of a kind normally carried in the pocket or in the
handbag: With outer surface of sheeting of plastic or of textile
materials: With outer surface of textile materials: Other: Other,
Of man-made fibers," with a general column one duty rate of 19
percent ad valorem. We have reviewed that ruling and have found
it to be in error. Therefore, this ruling revokes PD D82102.
FACTS:
In PD D82102, the article was described as a case designed
to carry and protect a palmtop [electronic organizer]. The case
measured approximately 6 inches by 4 inches, and had a zippered
closure along 3 sides which allowed the case to be opened flat
for easy access to the palmtop. It was stated that the case was
designed to be carried in the pocket or purse. Although a sample
is not currently available, it is our belief that the case is
composed of a neoprene rubber that is covered on its exterior
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surface with a textile fabric of man-made fibers. Any variance
in the actual composition of the case may affect its correct
classification.
ISSUE:
Whether the merchandise is classified in subheading
4202.32.95, HTSUSA, as an article of a kind normally carried in
the pocket or in the handbag; or in subheading 4202.92.90 as an
other container similar to the exemplars listed in heading 4202.
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.
Among other goods, heading 4202, HTSUSA, 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...."
The EN to heading 4202 suggest that 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. With regard to the second part of
heading 4202, the EN indicate that the expression "similar
containers"...includes note-cases, writing-cases, pen-cases,
ticket-cases, needle-cases, key-cases, cigar-cases, pipe-cases,
tool and jewellery rolls, shoe-cases, brush-cases, etc." The
exemplars named in heading 4202 have in common the purpose of
organizing, storing, protecting, and carrying various items. The
"Palmtop Pocket Case" is of a kind similar to the exemplars
listed in heading 4202 and is classifiable thereunder.
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Subheading 4202.32 (as well as subheadings 4202.31 and
4202.39), HTSUSA, cover articles of a kind normally carried in
the pocket or in the handbag. The subheading EN to these three
provisions states:
These subheadings cover articles of a kind normally carried
in the pocket or in the handbag and include spectacle cases,
note-cases (bill-folds), wallets, purses, key-cases,
cigarette-cases, cigar-cases, pipe-cases and tobacco-pouches.
On June 21, 1995, this office published a General Notice in
the Customs Bulletin, Volume 29, Number 25, concerning goods
identified as "Wallets on a String." The attributes of articles
of a kind normally carried in the pocket or in the handbag were
discussed and, in pertinent part, the notice stated:
Such articles include wallets, which may be described as
flat cases or containers fitted to hold credit/
identification cards, paper currency, coins and in some
instances a checkbook holder. Articles meeting this
description which also possess a detachable carrying strap
have been classified as flatgoods.
In order to be classifiable as a flatgood, the article must
fit comfortably in a handbag or pocket. For example,
rectangular or square cases measuring approximately 7-1/2
inches by 4-1/2 inches, or 4-3/4 inches by 4-1/2 inches, in
their closed position, have been classified as flatgoods.
It does not automatically follow that, because a case is
small, it is classifiable as an article of a kind normally
carried in the pocket or in the handbag. Although the size of
the "Palmtop Pocket Case" renders it easy to carry in a handbag,
the case is not fitted to contain the items which flatgoods are
designed to hold. The article is fitted for one particular
article, i.e., an electronic organizer, and little else. As
such, the "Palmtop Pocket Case" is similar to camera cases,
holsters, and other articles enumerated in the first part of
heading 4202. The case is therefore properly classified in
subheading 4202.92.9026, HTSUSA.
HOLDING:
The "Palmtop Pocket Case" is properly classified in
subheading 4202.92.9026, HTSUSA, textile category 670, the
provision for "Trunks...camera cases...holsters...and similar
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containers...: Other: With outer surface of sheeting of plastic
or of textile materials: Other: Other, With outer surface of
textile materials: Other: Of man-made fibers." The general
column one duty rate is 19 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) and the
restraint (quota/visa) categories applicable to textile
merchandise, you should contact your local Customs office prior
to importation of this merchandise to determine the current
status of any import restraints or requirements.
PD D82102, issued October 2, 1998, is hereby revoked.
Sincerely,
John Durant, Director
Commercial Rulings Division