CLA-2:CO:R:C:G 083360 SR
Mr. Gerald N. Campe
Minolta Corporation
101 Williams Drive
Ramsey, NJ 07446-1293
RE: Camera Cases
Dear Mr. Campe:
This is in reference to your letter dated September 12,
1988, requesting the tariff classification of camera cases under
the Harmonized Tariff Schedule of the United States Annotated
(HTSUSA). Samples of unknown origin were produced.
FACTS:
The merchandise at issue consists of camera cases. There
are two kinds of camera cases; soft cases and leather fitted
cases. The soft cases are designated as item numbers 6483-260,
6479-260, 6480-260, 6484-260, 6488-260, and 6477-260. All of the
cases, with the exception of item 6488-260, are composed of vinyl
sheeting material or textile-backed plastics. Item 6488-260 is
composed of woven nylon fabric with some vinyl material. All of
the cases have velcro or snap closures. They are designed to be
used with particular models of compact 35mm cameras. They are
sold separately from the cameras.
The other type of camera case at issue, item CF-73L, is
composed of stiff black leather that is lined with a textile
material. It is specially fitted and shaped to hold a Maxxum
7000/5000 SLR camera.
ISSUE:
What are the classifications of the camera cases at issue?
-2-
LAW AND ANALYSIS:
Classification of goods under the HTSUSA is governed by the
General Rules of Interpretation (GRI), taken in order. GRI 5
provides as follows:
(a) Camera cases, musical instrument cases, gun cases,
drawing instrument cases, necklace cases and similar
containers, specially shaped or fitted to contain a
specific article or set of articles, suitable for long-
term use and entered with the articles for which they are
intended, shall be classified with such articles when of
a kind normally sold therewith. This rule does not,
however, apply to containers which give the whole its
essential character;
The Explanatory Notes constitute the official interpretation
of the tariff at the international level. The Explanatory Notes
to GRI 5(a) state:
(I) This Rule shall be taken to cover only those containers
which:
(1) are specially shaped or fitted to contain a specific
article or set of articles, i.e., they are designed
specifically to accommodate the article for which
they are intended. Some containers are shaped in the
form of the article which they contain;
(2) are suitable for long-term use, i.e., they are
designed to have a durability comparable to that of
the articles for which they are intended. These
containers also serve to protect the article when not
in use (during transport or storage, for example).
These criteria enable them to be distinguished from
simple packings;
(3) are presented with the articles for which they are
intended, whether or not the articles are packed
separately for convenience of transport. Presented
separately the containers are classified in their
appropriate headings;
(4) are of a kind normally sold with such articles; and
(5) do not give the whole its essential character.
-3-
The leather Minolta case CF-73L, if imported with the
camera, does meet the criteria required under GRI 5(a). This
case is specially fitted to hold a specific type of camera, it is
sturdy and has a durability comparable to that of a camera, and
the leather is hard enough to protect the camera from blows and
the textile interior prevents the camera from being scratched.
Information provided by the importer states that the camera cases
were imported separately from the cameras, however, they intended
to begin importing the cases with the cameras. They are of a
kind normally sold with the camera and they do not impart the
essential character.
The soft camera cases would not meet the requirements of
GRI 5(a). They are not specially shaped or fitted, they are not
as durable as a camera, and they are not normally sold or
packaged with the camera.
Heading 4202, HTSUSA, provides for camera cases. Further
breakout under this heading is determined by the material that
makes up the outer surface. All the soft camera cases have outer
surfaces of plastics.
HOLDING:
The fitted leather camera case at issue CF-73L, is
classifiable with the camera with which it is imported; according
to GRI 5(a). If this camera case is imported separately from the
camera, it is classifiable under subheading 4202.99.0000, HTSUSA,
which provides for camera cases, other, other. The rate of duty
for this provision is 20 percent ad valorem.
Soft camera cases, numbers 6483-260, 6484-260, 6477-260, and
6480-260, are also classifiable under subheading 4202.99.0000,
HTSUSA, as camera cases, other, other. The rate of duty is 20
percent ad valorem.
Soft camera case number 6479-260 has a cellular plastic
backed with a textile fabric which is present merely for
reinforcement purposes. It is classifiable under subheading
4202.92.9040, HTSUSA, which provides for camera cases, other,
with outer surface of plastic sheeting or of textile materials,
other, other, other. The rate of duty is 20 percent ad valorem.
The camera case number 6488-260, that has an outer surface
of nylon is classifiable under subheading 4202.92.9020, HTSUSA,
as camera cases, other, with outer surface of plastic sheeting or
of textile materials, other, with outer surface of textile
materials, other, of man-made fibers. The textile category
number is 670, and the rate of duty is 20 percent ad valorem.
-4-
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.
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 issuance
of the U.S. Customs Service, which is updated weekly and is
available at your local Customs office.
Headquarters Ruling Letter (HRL) 083860, dated April 24,
1989, classified a similar nylon soft camera case under
subheading 4202.12.8030, HTSUSA. Based on the current decision,
HRL 083860 is hereby modified accordingly.
Sincerely,
John Durant, Director
Commercial Rulings Division
6 cc A.D. New York Seaport
1 cc Durant
1 cc legal reference