CLA-2 OT:RR:CTF:TCM H075360 CkG
Ms. Erin A. Barclay
Case Logic, Inc. 6303 Dry Creek Parkway
Longmont CO 80503
RE: Modification of NY R04768; classification of “Catch-All” automotive organizer
Dear Ms Barclay:
This is in regard to New York Ruling Letter (NY) R04768, dated September 11, 2006, regarding the classification under the Harmonized Tariff Schedule of the United States (HTSUS) of the “Catch-All” Organizer. In NY R04768, CBP classified the Catch-All organizer in heading 8708, HTSUS, as motor vehicle accessory. We have reconsidered this ruling and have determined that the Catch-All organizer is correctly provided for in heading 4202, HTSUS.
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, notice proposing to modify NY R04768 was published on February 10, 2010, in Volume 44, Number 7, of the Customs Bulletin. CBP received no comments in response to the proposed action.
FACTS:
NY R04768 described the instant article as follows:
The third item (AXNC-5) is a Catch-All. The primary function of the product is to hold small items within reach of the front seat passengers in a vehicle. The holder is a single compartment attached with a snap to a bendable wire covered in nylon webbing. The product is designed so that the bendable wire is inserted into the gaps in the air vents or wrapped around/attached to another surface in the vehicle. The main body is made of nylon, some of which is backed with PU foam. The compartment lining is nylex. There are decorative trimmings using leather, PVC, and nylon.
ISSUE:
Is the Catch-All organizer solely or principally suitable for use with a motor vehicle and thus classifiable as an accessory of Heading 8708, HTSUS, or as a travel bag of Heading 4202, HTSUS?
LAW AND ANALYSIS:
Classification of goods under the HTSUS is governed by the General Rules of Interpretation (GRI). GRI 1 provides that classification 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, the remaining GRIs 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. While neither legally binding nor dispositive, the EN provide a commentary on the scope of each heading of the HTSUS and are generally indicative of the proper interpretation of the headings. It is CBP’s practice to follow, whenever possible, the terms of the ENs when interpreting the HTSUS. See T.D. 89-80, 54 Fed. Reg. 35127, 35128 (August 23, 1989).
The HTSUS provisions at issue are as follows:
4202: 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, 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:
4202.92: With outer surface of sheeting of plastic or of textile
materials:
Other:
4202.92.90: Other….
* * * * * * * *
8708: Parts and accessories of the motor vehicles of headings 8701 to 8705
Other parts and accessories of bodies (including cabs):
8708.29: Other:
Other:
* * * * * * *
Section XVII, Note 3 provides as follows:
References in chapters 86 to 88 to "parts" or "accessories" do not apply to parts or accessories which are not suitable for use solely or principally with the articles of those chapters. A part or accessory which answers to a description in two or more of the headings of those chapters is to be classified under that heading which corresponds to the principal use of that part or accessory.”
EN 87.08 further clarifies that heading 8708 will only cover accessories to motor vehicles of headings 8701 to 8705 if they are suitable for use solely or principally with such motor vehicles.
In NY R04768, CBP found that the Catch-All organizer was suitable for use principally with a motor vehicle, due primarily to the bendable wire attached to the back of the article. The presence of the removable wire does not necessarily suggest that the organizer would be attached to the car, as opposed to a belt or bag, nor does it prevent the article from being carried in a pocket, handbag, briefcase, or affixed to a belt. Any such additional means of storing or carrying the organizer are equally appropriate and suitable. Furthermore, the articles the holster is designed to store, such as a cell phone or spectacles, are not items that would be kept in an automobile. They are items normally carried in pockets, bags, etc. While a separate pouch attached to a car visor or elsewhere in the car might make these items accessible, they would be equally accessible if the holster were attached to a bag, or simply placed in an empty passenger seat. In short, there is nothing in the design of the article that would limit its use to automobiles. Finally, Explanatory Note 87.08 lists a number of examples of items that could be included in heading 8708, HTSUS. Such examples include tires, radiators, brake cables, bumpers, engine, battery and similar articles designed specifically for motor vehicles and of little to no use in any other context. Nothing like the article at issue in this case is mentioned in the EN to heading 8708.
Heading 4202, HTSUS, provides for, among other items, spectacle cases,
camera cases, holsters, traveling bags and similar containers of textile materials such
as the subject article. In classifying goods under the residual provision of "similar containers" of heading 4202, HTSUS, the Court of International Trade has stated as follows: “As applicable to classification cases, ejusdem generis requires that the imported merchandise possess the essential characteristics or purposes that unite the articles enumerated eo nomine [by name] in order to be classified under the general terms.” Totes, Inc. v. United States, 18 CIT 919, 865 F. Supp. 867, 871 (1994), aff’d. 69 F. 3d 495 (Fed. Cir. 1995). The court found that the rule of ejusdem generis requires only that the imported merchandise share the essential character or purpose running through all the containers listed eo nomine in heading 4202, HTSUSA., i.e., "…to organize, store, protect and carry various items." Totes, 865 F. Supp. at 872.
The Catch-All is designed to store, protect, and carry personal items. It thus shares the essential character and purpose of the containers of heading 4202, HTSUS, and is therefore ejusdem generis with those articles. Past rulings have also classified similar articles in Heading 4202, despite their claimed use as motor vehicle accessories. See e.g., Headquarters Ruling Letter (HQ) 084931, dated August 14, 1989; HQ 087795, dated August 30, 1990; NY G87545, dated February 26, 2001; NY G88609, dated April 3, 2001; NY M80989, dated March 16, 2006; and NY N032058, dated July 29, 2008.
HOLDING:
By application of GRI 1, the Catch-All organizer is classified in heading 4202,
HTSUS, specifically 4202.92.9026, HTSUS Annotated, which provides 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; … of textile materials: 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 rate of duty will be 17.6% 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 World Wide Web at http://www.usitc.gov/tata/hts/.
Subheading 4202.92.9026, HTSUSA, falls within textile category 670. With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries. Quota and visa requirements are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information on quota and visa requirements applicable to this merchandise, we suggest you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” which is available on our web site at www.cbp.gov. For current information regarding possible textile safeguard actions on goods from China and related issues, we refer you to the web site of the Office of Textiles and Apparel of the Department of Commerce at otexa.ita.doc.gov.
EFFECT ON OTHER RULINGS:
New York Ruling Letter R04768, dated September 11, 2006, is hereby modified.
In accordance with 19 U.S.C. §1625(c), this ruling will become effective 60 days after publication in the Customs Bulletin.
Sincerely,
Myles B. Harmon, Director
Commercial and Trade Facilitation Division