CLA-2 OT:RR:CTF:TCM H032719 IDL
Mr. Karl F. Krueger
DHL Global Forwarding
2660 20th Street
Port Huron, Michigan 48060
Re: Fishing Rod Case; NY N026477 affirmed
Dear Mr. Krueger:
This letter is in response to your request for reconsideration of New York Ruling Letter (NY) N026477, dated April 29, 2008, issued to your company, DHL Global Forwarding (“DHL”), by the National Commodity Specialist Division, U.S. Customs and Border Protection (CBP). The issue in NY N026477 was the correct classification of a fishing rod case imported from China under the Harmonized Tariff Schedule of the United States (HTSUS). We have reviewed NY N026477 and have found that it is correct.
FACTS:
The merchandise in NY N026477 was described as follows:
It is a tubular fishing rod case constructed with an outer surface of sprayed-on polyurethane (PU) plastic…. The case secures with a screw-on cap. There is a rubber disk on the inside of the cap that acts as a seal to keep water out when the case is secured. It measures approximately 28” (L) x 2.25” in diameter.
Additionally, the case is constructed from graphite. The outer plastic covering contains the word “Orvis.” Orvis is a company that markets fishing, hunting, and sporting items.
CBP classified the subject merchandise in heading 4202, HTSUS, as: “Trunks, suitcases, vanity cases, attache cases, briefcases, school satchels, spectacle cases, binocular cases, camera cases, musical instrument cases, gun cases, holsters and similar containers….” In your request for reconsideration, you argue that the subject merchandise should be classified in heading 6815, HTSUS, as: “Articles of stone or of other mineral substances (including carbon fibers, articles of carbon fibers and articles of peat), not elsewhere specified or included.”
ISSUE:
Whether the fishing rod case described above is properly classified in heading 4202, HTSUS, or in heading 6815, HTSUS?
LAW AND ANALYSIS:
Merchandise is classifiable under the HTSUS in accordance with the General Rules of Interpretation (GRIs). GRI 1 provides that classification shall be determined according to the terms of the headings and any relative Section or Chapter Notes. In the event that the goods cannot be classified solely on the basis of GRI 1, HTSUS, and if the headings or notes do not require otherwise, the remaining GRIs 2 through 6 may be applied.
The 2009 HTSUS provisions under consideration are as follows:
4202 Trunks, suitcases, vanity cases, attaché cases, 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:
Other:
* * *
Other:
* * *
Other…..
* * *
6815 Articles of stone or of other mineral substances (including carbon fibers, articles of carbon fibers and articles of peat), not elsewhere specified or included:
6815.10.00 Nonelectrical articles of graphite or other carbon…..
Heading 6815, HTSUS, provides for: "Articles of stone or of other mineral substances…, not elsewhere specified or included" [emphasis added]. Heading 4202, HTSUS, provides, in pertinent part, for: “[S]pectacle cases, binocular cases, camera cases, musical instrument cases, gun cases, holsters and similar containers…” [emphasis added]. Therefore, because heading 6815, HTSUS, excludes goods elsewhere specified or included, consideration of classification under heading 4202, HTSUS, takes precedence.
DHL argues that the subject merchandise is a generic storage tube, rather than a fishing rod case. DHL states that “there is nothing to indicate that it is sold for fishing rod storage and transport. It could just as well be considered a waterproof tube for transporting blueprints, artwork or a knocked down pool cue.” Notwithstanding the previous argument, DHL actually refers to the subject merchandise as a “rod case” (“there is nothing about the rod case that is specially shaped…” [emphasis added]). Further, in its initial ruling request, which culminated in the decision in NY N026477, DHL stated that the subject merchandise was “a rod case designed to protect a fishing rod.” In addition, the subject merchandise is labeled with the name “Orvis,” a company that specializes in fishing merchandise. With regard to the extent to which a case must be “specially shaped or fitted” under the provisions of heading 4202, HTSUS, we direct your attention to HQ 966503, dated October 1, 2003, in which CBP classified a rectangular pet carrier in heading 4202, HTSUS. In that decision, CBP noted that a “hat box” (listed as an exemplar in the Explanatory Notes to heading 4202, HTSUS), is “considered to be specially shaped, yet it generally does not conform to the exact shape of the hat. A hat box is generally a round box to store, protect, and/or transport a hat.” See, HQ 966503.
DHL further argues that the subject merchandise is “analogous to the plastic boxes” that were the subject of NY J86715, dated July 25, 2003, NY I81574, dated June 6, 2002, NY 814449, dated September 22, 1995, NY R04060, dated July 3, 2006, and NY 894719, dated March 7, 1994. We have reviewed the cases cited, and find that, unlike the subject merchandise, those items were generic storage cases not specially shaped or fitted to store any particular items.
Furthermore, DHL argues that the subject merchandise is analogous to the “cylinder” that was the subject of NY I88751, dated November 27, 2002, and which was “not clearly dedicated to store any particular item.” The cylinder, made of carbon and glass fiber reinforced plastics, was used to protect food. Upon our review of NY I88751, we find that the cylinder is distinguishable from the subject merchandise inasmuch as the cylinder was a mere component of a storage container, rather than a complete storage container.
In understanding the language of the HTSUS, the Harmonized Commodity Description and Coding System Explanatory Notes (ENs) may be utilized. The ENs, although not dispositive or legally binding, provide a commentary on the scope of each heading of the HTSUS, and are the official interpretation of the Harmonized System at the international level. See T.D. 89-80, 54 Fed. Reg. 35127, 35128 (August 23, 1989).
EN 42.02 provides, in pertinent part, the following:
Subject to Notes 1 and 2 to this Chapter, the articles covered by the first part of the heading may be of any material. The expression “similar containers” in the first part 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. [emphasis added].
DHL argues that the “Explanatory Notes state that the second part of the heading must be ‘only of the materials specified therein, or must be wholly or mainly covered with such materials or with paper.’” We disagree. The subject merchandise is similar to the items listed in the first part of the heading, and “may be of any material.”
As such, EN 42.02 supports our position that the fishing rod case is a container similar to those provided in the first part of heading 4202, HTSUS. Accordingly, the fishing rod case is properly classified in heading 4202, HTSUS, as “similar containers,” and specifically, under the “other” provision of subheading 4202.99.90, HTSUS. Further consideration of heading 6815, HTSUS, is unnecessary.
HOLDING:
By application of GRI 1, the “fishing rod case” described above is
classified in heading 4202, HTSUS, and specifically, under subheading 4202.99.90, HTSUS, as: “Trunks, suitcases, vanity cases, attaché cases, briefcases, school satchels, spectacle cases, binocular cases, camera cases, musical instrument cases, gun cases, holsters and similar containers...: Other: Other: Other.” The 2009 general, column one rate of duty is 20% ad valorem.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on the World Wide Web at http://www.usitc.gov/tata/hts/.
EFFECT ON OTHER RULINGS:
NY N026477, dated April 29, 2008, is affirmed.
Sincerely,
Myles B. Harmon, Director
Commercial and Trade Facilitation Division