CLA-2 CO:R:C:G 083204 NLP
Mr. Randy Brodsho
Americana Brokers
U.S. Customs Brokers
Sweetgrass, Montana 59484
RE: Leather tool containers from Canada
Dear Mr. Brodsho:
This is in response to your inquiry of May 25, 1988,
requesting a tariff classification for leather tool containers
under the Harmonized Tariff Schedule of the United States
(HTSUS). Samples were submitted for examination.
FACTS:
The leather tool containers at issue are models DW-1015, EL-
802, HM-213 and AP-610. Items DW 1015 and EL-802 serve as
containers for workmen's tools and equipment. They are made of
leather and have built in accommodations for belts. Item HM-213
is a leather unit which has affixed to it a metal piece that
accommodates workmen's tools. A belt may be inserted through the
slots of this item. Item AP-610 serves as a container for
workmen's tools and equipment. It differs from the other three
items in that it already has affixed to it a woven textile belt.
It is made primarily of leather.
ISSUE:
What are the tariff classifications of the leather tool
containers under the HTSUS?
LAW AND ANALYSIS:
Classification of merchandise under the HTSUS is governed by
the General Rules of Interpretation (GRI's). GRI 1 provides
that classification is determined in accordance with the terms of
the headings and relevant section or chapter notes.
Heading 4202 provides for, inter alia, trunks, suitcases,
vanity cases, attache cases, briefcases...holsters and similar
containers. The Explanatory Notes are the official
interpretation of the HTSUS at the international level.
-2-
Explanatory Note 42.02 defines "similar containers" for the first
part of Heading 4202 as ".... includ[ing] hat boxes, camera
accessory cases, cartridge pouches, sheaths for hunting or
camping knives, etc." It is our opinion that models EL-802, DW-
1015 and HM-213 are similar to those containers previously
mentioned; specifically, cartridge pouches used to house
cartridges to afford the user easy access. Therefore, these
three items are classifiable in Heading 4202.
The next issue to be decided is the subheading within which
these three articles are to be classified. The competing
provisions in Heading 4202 are subheading 4202.11, HTSUS, which
provides for trunks, suitcases, vanity cases, attache cases,
briefcases, school satchels and similiar containers of leather,
or subheading 4202.91.0090, which provides for other: with outer
surface of leather, other.
When goods are classifiable in two or more headings, GRI 3
provides a guide to the correct classification:
When by application of Rule 2(b) ]goods of more than
one material or substance[ or for any other reason,
goods are prima facie, classifiable under two or more
headings, classification shall be effected as follows:
(a) The heading which provides the most specific
description shall be preferred to headings
providing a more general description.
Explanatory Note 42.02 states that "]heading 4202[ covers
only the articles specifically named therein and similar
containers." It is our opinion that the instant merchandise is
not a similar container to those enumerated in subheading
4202.11. The latter are designed primarily for the transport of
personal items during travel; the instant samples are used to
afford the wearer easy access to his/her tools, thereby
increasing productivity. Furthermore, containers that are
designed to contain the items from which they get their names,
i.e., leather tool containers, are not similar to the enumerated
items in this subheading. As a result, the instant samples are
not classifiable under subheading 4202.11.
Subheading 4202.91 provides for other similar containers of
leather. Explanatory Note 42.02, as discussed above, defined
"similar containers" for the first part of Heading 4202. The
instant articles are similar to those exemplars. Therefore,
4202.91 is a more specific provision for the classification of
DW-1015, EL-802 and HM-213.
-3-
AP-610 differs from the other three items in that it already
has a belt attached to it. As a result, it is not classifiable
in Heading 4202. Heading 4203 provides for articles of apparel
and clothing accessories, of leather or of composition leather:
belts and bandoliers with or without buckles. Subheading
4205.00.40 covers straps for general use. The instant item is
not an apparel belt nor is it a strap. Accordingly, it is our
opinion that the tool belt would be classified as other articles
of leather, other in subheading 4205.00.8000.
HOLDING:
EL-802, DW-1015 and HM-213 are classifiable under subheading
4202.91.0090, which provides for trunks, suitcases...other: with
outer surface of leather, other. The applicable rate of duty is
6.8 percent ad valorem. Articles originating in Canada and
classified in this subheading are eligible for a duty rate of 4%
ad valorem under the United States-Canada Free Trade Act, if all
applicable regulations are met.
AP-610 is classifiable under subheading 4205.00.8000, which
provides for other articles of leather: other: other. It is free
of duty.
Sincerely,
John Durant, Director
Commercial Rulings Division