HQ 083860
April 24 1989
CLA 2 CO:R:C:G 083860 DFC
Mr. John Montoya
Import/Export Specialist
Canon U.S.A., Inc.
One Canon Plaza,
Lake Success, New York 11042 1113
RE: Tariff classification of a camera case produced in Taiwan
Dear Mr. Montoya:
In a letter dated February 8, 1989, you inquired as to the tariff classification of a camera case. A sample was submitted for examination.
FACTS:
The sample camera case is made of parachute nylon which has been coated with a nontransparent charcoal gray and red plastic. It measures approximately 5 1/4"x 2 3/4" x 2" and has a top flap that is secured by a velcro closure. The case also has a webbed textile loop on the back so that it can be worn on a belt.
ISSUE:
What material constitutes the external surface of the camera case?
LAW AND ANALYSIS:
In applying the Harmonized Tariff Schedule of the United States (HTSUSA), the Customs Service must follow the terms of the statute. Classification of goods under the HTSUSA is governed by 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, and, provided such headings or notes do not otherwise require, according to
[the remaining GRIs taken in order]. In other words classification is governed first by the terms of the headings of the tariff and any relative section or chapter notes.
2
The term "outer surface" has been defined as that surface which is both visible and tactile. In this instance the case has an outer surface of textile materials. Even though the
textile is coated and other than a change in color, it has retained its textile appearance.
HOLDING
The sample camera case is classifiable under subheading 4202.12.8030 as camera cases, trunks, suitcases, vanity cases and similar containers, with outer surface of plastics or of textile
materials, with outer surface of textile materials, other, other, of man made fibers. The applicable rate of duty for this provision is 20 percent ad valorem. The textile category is 670.
Sincerely,
John Durant, Director
Commercial Rulings Division