CLA-2 CO:R:C:T 952451 SK

Eugene C. Wagner, DDS
Dental Concepts, Inc.
9 North Goodwin Ave.
Elmsford, N.Y. 10523

RE: Modification of NYRL 875670 (7/9/92); 4202.92.9020, HTSUSA; classification of denture storage case; specially- fitted container.

Dear Mr. Wagner:

On July 9, 1992, our New York office issued you New York Ruling Letter (NYRL) 875670, which classified a denture storage case. Upon review, we find that ruling to be in error and it is accordingly modified. Our analysis follows.


The article at issue in NYRL 875670 consists of a small nylon container with a zipper closure. The article, referred to as the "DenPak", is in the shape of a set of full dentures and is fitted with a foam cushion designed to contain and protect an orthodontic device.

NYRL 875670 classified the article under subheading 4202.92.3030, HTSUSA, which provides for, in pertinent part, travel, sports and similar bags: with outer surface of textile materials: other... other, dutiable at a rate of 20 percent ad valorem and with an applicable textile quota category of 670.


Whether the subject merchandise is classifiable under subheading 4202.92.3030, HTSUSA, or under subheading 4202.92.9020, HTSUSA?

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Classification of merchandise under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA) is in accordance with the General Rules of Interpretation (GRI's), taken in order. GRI 1 provides that classification shall be determined according to the terms of the headings and any relative section or chapter notes.

The subject merchandise is classifiable under heading 4202, HTSUSA, as that is the provision in the Nomenclature which provides for various types of cases, containers and carrying cases. More specifically, our analysis turns on which type of container the subject merchandise is more akin to; those enumerated in the first part of heading 4202, HTSUSA, or those enumerated in the latter part.

The "DenPak" is designed to transport and protect a personal effect (i.e., dentures) during travel. It is contoured so as to neatly accommodate its contents. As such, it is more similar to the specially fitted and shaped containers of the first half of heading 4202, HTSUSA, than to the assorted containers listed in the second part of heading 4202, HTSUSA. Accordingly, the "DenPak" is more appropriately provided for in subheading 4202.92.9020, HTSUSA, than in subheading 4202.92.3030, HTSUSA, as was previously classified.


The subject merchandise is classifiable under subheading 4202.92.9020, HTSUSA, which provides for, inter alia, travel, sports and similar bags: with outer surface of textile materials: other... other: of man-made fibers, dutiable at a rate of 20 percent ad valorem, with an applicable textile quota category of 670.

In order to ensure uniformity in Customs' classification of this merchandise and eliminate uncertainty, pursuant to section 177.9(d)(1), Customs Regulations (19 CFR 177.9(d)(1)), NYRL 875670 is modified to reflect the above classification effective with the date of this letter. If, after your review, you disagree with the legal basis for our decision, we invite you to submit any arguments you might have with respect to this matter. Any submission you wish to make should be received within 30 days of the date of this letter.

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This modification is not retroactive. However, NYRL 875670 will not be valid for importations of the subject merchandise arriving in the United States after the date of this notice. We recognize that pending transactions may be adversely affected (i.e., merchandise previously ordered and arriving in the United States subsequent to this modification will be classified accordingly). If it can be shown that you relied on NYRL 875670 to your detriment, you may apply to this office for relief. However, you should be aware that in some instances involving import restraints, such relief may require separate approvals from other government agencies.

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, the 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 you check, close to the time of shipment, the Status Report on Current Import Quotas (Restraint levels), an internal issuance of the U.S. Customs Service which is updated weekly and is available for inspection at your local Customs office.


John Durant, Director