CLA-2 CO:R:C:T 950779 JED
Mr. J.R. Robinson
J.R. Robinson & Associates, Inc.
18115 Second Avenue, N.
Minneapolis, Minnesota 55447
RE: Revocation of NYRL 868266; molded plastic container
Dear Mr. Robinson:
This is in response to your request for reconsideration of
New York Ruling Letter (NYRL) 868266, issued November 4, 1991,
concerning the tariff classification of a molded plastic
container.
FACTS:
The merchandise at issue is a molded plastic container of a
trapezoidal shape. Placed in the upright, front-facing position,
it measures approximately 2" wide on the front, 3" wide on the
rear, 2" deep, and approximately 4 1/2" tall when closed. The
body of the container is 3 3/8" tall and the 1 1/2" tall lid
overlaps the body and rests on a 7/16" tall lip. A rubber gasket
sits on the lip of the body to provide a purported water-tight
seal when the top is secured by the plastic lift locks attached
to the side of the body. An adjustable webbed nylon strap is
threaded through a clip on the rear of the body of the container.
The strap, with attached plastic clips, extends approximately
38"- enough to allow placement around the waist of most users.
The sample viewed was red and had a decal affixed diagonally
across the front panel with the word "SUBMARIN".
Promotional literature states that the purpose of the
product is to permit the user to "enjoy your favorite outdoor
leisure activities without worrying about your personal objects."
Examples of objects that can be protected from "water, sand,
shock, or theft" are "money, credit cards, keys, cigarettes,
lighter, watch, film, etc."
By a letter of October 15, 1991, you submitted a request for
a binding classification ruling on the above-described product to
Customs in New York. In response you received NYRL 868266,
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classifying the product under subheading 4202.99.0000, Harmonized
Tariff Schedule of the United States (HTSUSA), a provision for
"trunks, suitcases, traveling bags and similar containers, other,
other, other." Such classification carries a duty rate of 20% ad
valorem.
On November 19, 1991, you requested this office reconsider
NYRL 868266. You stated your belief that the merchandise is
properly within Chapter 39, HTSUSA, Plastics and Articles
Thereof, under either Heading 3923- Articles for the conveyance
or packing of goods, of plastics; stoppers, lids, caps and other
closures, of plastics; or Heading 3926- Other articles of
plastics and articles of other materials of headings 3901 to
3914.
ISSUE: Is the molded plastic container properly classified under
Heading 3923, HTSUSA; Heading 3926, HTSUSA or Heading 4202,
HTSUSA?
LAW AND ANALYSIS:
The General Rules of Interpretation (GRI's) taken in their
appropriate order provide a framework for classification of goods
under the Harmonized Tariff Schedule of the United States
Annotated (HTSUSA). The majority of imported goods are
classified by application of GRI 1, that is according to the
terms of the headings of the tariff schedule and any relative
Section or Chapter Notes. Further, the Explanatory Notes (EN's)
to the Harmonized Commodity Description and Coding System, which
are the official interpretation of the tariff at the
international level, facilitate classification under the HTSUSA
by offering guidance in understanding the scope of the headings
and GRI's. Customs believes the EN's should always be consulted.
Heading 4202, HTSUSA, 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;
traveling 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 plastic sheeting, of textile
materials, of vulcanized fiber, or of paperboard,
or wholly or mainly covered with such materials:
Heading 4202 is divided into two portions. Articles listed
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before the semicolon are not restricted as to material, whereas
articles listed in the second portion must be of leather or
composition leather, sheetings of plastics, textile material,
vulcanized fiber, or paperboard, or wholly or mainly covered with
such materials.
If the subject plastic container is to be considered in the
second portion of Heading 4202, it must be of, or wholly or
mainly covered with one of the specified materials. The
container in question is clearly not of, or covered with,
leather, composition leather, textile material, vulcanized fiber
or paperboard. However, if the container is of plastic sheeting,
it is eligible for consideration in the second portion of Heading
4202.
Webster's Third New International Dictionary of the English
Language, Unabridged (1986) defines sheet and sheeting as:
sheet 5: A broad thinly expanded portion of metal or other
substance.
sheeting 1: a material in the form of sheets * * *
b: material (as a plastic) in the form of a continuous film * *.
See also Sekisui Products, Inc. v. United States, 63 Cust. Ct.
123, C.D. 3885 (1969), citing the Webster's definition of sheets
with approval.
It is Customs opinion that an article which is made directly
from a mass of plastic which never becomes a sheet or sheeting,
and which never has a sheet or sheeting applied to its surface
cannot be classified in the second portion of Heading 4202,
HTSUSA. Accordingly, the container at issue here which is made
from molded plastic cannot be considered for classification in
the second portion of Heading 4202. (See HQ 082829, March 6,
1990; HQ 083131, September 13, 1989).
In the first portion of Heading 4202 are listed trunks,
suitcases, vanity cases, attache cases, briefcases, school
satchels, spectacle cases, binocular cases, camera cases, musical
instrument cases, gun cases, holsters and similar containers. As
the plastic container is not one of the named articles, its
classification in the first portion of Heading 4202 would depend
on its similarity to one of the named articles. EN 42.02 states
that the expression "similar containers" in the first part
includes hat boxes, camera accessory cases, cartridge pouches,
sheaths for hunting or camping knives, etc.
The SUBMARIN is not similar to the first six articles. They
are large (in the case of trunks possibly quite large) articles,
often hand-carried by means of an attached handle, used to carry
items other than small items normally carried in the pocket or
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handbag. The SUBMARIN is small, constructed to be worn around
the waist, and designed to carry small pocket or handbag items
like keys, money or cigarettes.
Neither is the SUBMARIN similar to the remaining six
articles. They are containers made to carry one specific article
(although they may also accommodate small accessories or parts
like a lens cap or cleaning rod) and are often form-fitted to the
particular item to be carried. In this regard, we note that the
exemplars listed in EN 42.02 as "similar" to the containers in
the first part of Heading 4202 are items that are arguably
containers specialized for carrying specific items. The SUBMARIN
is capable of carrying numerous small items and is not fitted to
any one particular item.
Pursuant to the above analysis, the SUBMARIN is not
classifiable in Heading 4202, HTSUSA. It is Customs opinion that
the SUBMARIN is properly classified in one of the headings you
suggested, namely Heading 3923, HTSUSA, which provides for, in
pertinent part, articles for the conveyance or packing of goods,
of plastics.
EN 39.23 states that the "heading covers all articles of
plastics commonly used for the packing or conveyance of all kinds
of products." The SUBMARIN is an article used to convey goods,
i.e., the wearer uses it to transport their personal belongings
about from place to place. We also note that the SUBMARIN is
quite similar to the articles of HQ 083131 and HQ 082829. In
HQ 083131 the article was "made of molded plastic and is 4" tall
and 3" wide. ... It is designed to be carried on the person by
hanging the cord around the wearer's neck. Small items are
placed in the tube for protection from water and sand." In
HQ 082829, the article was "a molded plastic tote tube. The
article is designed to house money, keys, etc., during sporting
events when lugging a wallet or purse would be inconvenient. The
main body of the article consists of a cylindrical lower portion,
a screw-on top portion, with a rubber-like seal in the middle."
In both of those rulings the plastic container was classified in
subheading 3923.10.0000, HTSUSA.
HOLDING:
The molded plastic container known as the SUBMARIN is not
classifiable in Heading 4202, HTSUSA, and this letter to you is
notice of revocation of NYRL 868266 under 19 CFR 177.9(d)(1).
The SUBMARIN is classifiable in subheading 3923.10.0000:
3923 Articles for the conveyance or packing of goods, of
plastics;...
3923.10.0000 Boxes, cases, crates and similar articles
Such classification carries a rate of duty of 3% ad valorem. We
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note however that the SUBMARIN is marked "HECHO EN MEXICO"
(translation- "MADE IN MEXICO") in molded-in letters on the
inside of the lid portion. An article of subheading
3923.10.0000 imported from Mexico is free of duty provided the
article is the "growth, product, or manufacture" of Mexico,
pursuant to General Note 3(c)(ii)(C), HTSUSA.
In regard to the marking described above, you may wish to
contact the Value and Marking Branch, U.S. Customs Service, 1301
Constitution Avenue, N.W., Washington, D.C. 20229, for a ruling
concerning the SUBMARIN's compliance with country of origin
marking requirements. Section 304 of the Tariff Act of 1930, as
amended (19 U.S.C. 1304), provides that every article of foreign
origin (or its container) imported into the United States shall
be marked in a conspicuous place as legibly, indelibly and
permanently as the nature of the article (or container) will
permit, in such a manner as to indicate to the ultimate purchaser
in the United States the English name of the country of origin of
the article.
Sincerely,
John Durant, Director
Commercial Rulings Division