CLA-2 RR:CR:TE 965430 ttd
TARIFF NO: 4202.32.9550
Amy J. Johannesen, Esq.
Coudert Brothers
1114 Avenue of the Americas
New York, NY 10036-7703
RE: Classification of a Spectacle Case
Dear Ms. Johannesen:
This is in response to your letter, dated December 20, 2001, on behalf of your client, Marchon Eyewear, regarding the classification of a certain spectacle case said to be "imported from Hong Kong" under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA). The country of manufacture is not specified. We will assume Hong Kong but please advise us if such is not the case. Your letter, which was originally submitted to the Customs National Commodity Specialist Division in New York, was referred to this office for reply. A sample was submitted for review.
FACTS:
The article under consideration is a spectacle case, identified as Style no. T22721. The case is made up of a metal base covered on the outer surface with a mesh textile fabric. The fabric is wholly comprised of woven monofilament man-made fiber yarns. The fabric has a yarn count of 32 by 42 yarns per square inch and is translucent. The metal base is comprised of nickel/chrome-plated iron and forms the frame over which the fabric covering is placed. The interior of the case is lined with a flocked textile material. The spectacle case is marked on both the surface of the metal case's exterior and on the interior lining, with the Nike® logo.
ISSUE:
What is the proper classification of the subject merchandise?
LAW AND ANALYSIS:
Classification under the HTSUSA is made in accordance with the General Rules of Interpretation (GRI). GRI 1 provides, in part, that classification decisions are to be “determined according to the terms of the headings and any relative section or chapter notes….” In the event that 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 (EN) constitute 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. While neither legally binding nor dispositive of classification issues, the EN provide commentary on the scope of each heading of the HTSUSA and are generally indicative of the proper interpretation of the headings. See T.D. 89-80, 54 Fed. Reg. 35127-28 (Aug. 23, 1989).
Heading 4202, HTSUSA, covers:
Trunks, suitcases, vanity cases, attache case, briefcases, school satchels, spectacle cases, binocular cases, camera cases, musical instrument cases, gun cases, holsters and similar containers; traveling bags, insulated food or beverage 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:
As noted above, spectacle (eyeglass) cases are enumerated in heading 4202. Within heading 4202, HTSUSA, at the six-digit level, subheadings 4202.32 and 4202.39, both cover articles of a kind normally carried in the pocket or in the handbag. As the subject eyeglass case is an article of a kind normally carried in the pocket or handbag, proper classification will be based on whether it has an outer surface of textile materials (subheading 4202.32, HTSUSA), or an outer surface of "Other" materials (subheading 4202.39, HTSUSA).
The EN indicate that the goods covered by heading 4202, HTSUSA, may be rigid or with a rigid foundation, or soft and without foundation. The EN also provide that the articles covered by the second part of heading 4202, HTSUSA, must be only of the materials specified therein or must be wholly or mainly covered with such materials or with paper (the foundation may be of wood, metal, etc.).
In Headquarters Ruling Letter (HQ) 964443, dated May 14, 2001, Customs classified "hard" eyewear cases with a metal frame and an outer surface of reinforced or laminated plastics in subheadings 4202.32.1000 and 4202.32.9550, HTSUSA, when they were imported separately from their corresponding eyewear. See also HQ 963785, dated June 5, 2001. Similarly, in HQ 962710, dated December 14, 2000, we classified one of five different styles of eyeglass cases (Style #4) with a base of metal and covered on the exterior with an imitation leather material in subheading 4202.32.1000, HTSUSA. Moreover, in that ruling, we cited HQ 960990, dated February 3, 1998, which summarized the meaning of "outer surface" as follows:
At the six-digit level, the nomenclature classifies the majority of goods in Chapter 42 by the material which comprises the "outer surface." HQ 954021, dated November 1, 1993, citing HQ 087760, dated October 31, 1991, and HQ 087640, dated November 8, 1990. The term "outer surface of" is not defined in Chapter 42, nor anywhere else in the HTSUSA. In HQ 086775, dated July 9, 1990, Customs stated that the outer surface is "that which is both visible and tactile." See HQ 954021 and the cases cited therein. "Tactile" is defined as follows: "1. Perceptible to the touch: TANGIBLE." "Tangible" is defined as follows: "1a. Discernible by the touch or capable of being touched." Webster's II New Riverside University Dictionary (1984) at 1178 and 1182, respectively.
In HQ 962710, we determined that two of the eyeglass cases considered (Styles #3 and #5) were not classifiable in subheading 4202.39.1000, HTSUSA, because there was no paper either visually or tactilely discernible on their outer surfaces. Accordingly, cases #3 and #5 were properly classified under subheading 4202.39.9000, as having an outer surface of other material, in that case, of hard molded plastic.
In contrast to eyeglass cases #3 and #5 considered in HQ 962710, in this case, the exterior surface of the subject eyeglass case is noticeably covered with a mesh fabric woven from man-made monofilament fiber yarns. Applying the above definition of "outer surface," the exterior surface of mesh fabric is both visible and tactile. It can be seen and touched and is important to the identity of the eyeglass case. Absent the exterior material, the subject eyeglass case would have the look and feel of a polished metal. Instead, the translucent exterior woven fabric has the essential role of causing the case to have the look and feel of a metallic textile material. Moreover, the fabric covering significantly obscures the look and feel of the smooth bright metal finish. As the subject eyeglass case has an outer surface of textile material, like the eyeglass cases in HQ 964443, the subject case is classified in heading 4202.32, HTSUSA, which provides, in part, for articles of a kind normally carried in the pocket or in the handbag with outer surface of textile materials.
You contend that the subject eyeglass case is classifiable under subheading 4202.39.9000, HTSUSA, essentially a basket provision for materials other than those provided. We do not agree. Cases constructed of paperboard, metal or molded plastics, which are not wholly or mainly covered with a named material are classifiable in the basket provision. Subheading 4202.32, HTSUSUA, covers articles with outer surfaces of sheeting of plastics or of textile materials and, as such, is a more specific provision than subheading 4202.39, HTSUSA, which covers articles with outer surfaces of "Other" materials. As the outer surface of the subject eyeglass case is mainly covered in a textile material, it is classified in subheading 4202.32, HTSUSA, at the six-digit level.
You further contend that the outer surface of the subject eyeglass case is composed of two materials, namely metal and mesh overlay, and that under GRI 2(b), the classification of goods consisting of more than one material must be classified according to the principles of GRI 3. We do not agree. As the subject eyeglass case is mainly covered with a nylon mesh fabric, its outer surface is comprised of textile material. Accordingly, the item is classified solely on the basis of GRI 1; therefore, GRI 2(b) is inapplicable in this case.
The subject eyeglass case is classified in subheading 4202.32.9550, HTSUSA, which covers, inter alia, "Trunks…: 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."
HOLDING:
The spectacle case identified by style no. T22721 is classified in subheading 4202.32.9550, HTSUSA, which provides for "Trunks, suitcases, vanity cases, attache case, briefcases, school satchels, spectacle cases, binocular cases, camera cases, musical instrument cases, gun cases, holsters and similar containers; traveling bags, insulated food or beverage 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: 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." The applicable rate of duty is 18.1 percent ad valorem. The textile restraint category is 670. There are no applicable quota/visa requirements for the products of World Trade Organization (WTO) members. The textile category number above applies to merchandise produced in non-WTO countries.
The designated textile and apparel category may be subdivided into parts. If so, the 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 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 updated weekly and is available for inspection at your local Customs office. The Status Report on Current Import Quotas (Restraint Levels) is also available on the Customs Electronic Bulletin Board (CEBB) which can be found on the U.S. Customs Service Website at www.customs.gov.
Due to the changeable nature of the statistical annotation (the ninth and tenth digits of the classification) and the 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.
Sincerely,
John Durant, Director
Commercial Rulings Division