CLA-2 CO:R:C:T 956141 BC
William J. LeClair
Trans-Border Customs Service
One Trans-Border Drive
P.O. Box 800
Champlain, New York 12919
RE: Modification of HRL 083072 and NYRL 826246; classification
of a molded plastic case for carrying and storing an archery bow
with accessories
Dear Mr. LeClair:
It has come to our attention that Headquarters Ruling Letter
(HRL) 083072, dated June 21, 1989, should be modified. It
classified a molded plastic case for carrying an archery bow and
accessories under subheading 4202.12.2090, Harmonized Tariff
Schedule of the United States Annotated (HTSUSA). As set forth
below, the proper classification for this article is subheading
4202.99.9000, HTSUSA. In view of the fact that HRL 083072
modified an earlier Customs ruling, New York Ruling Letter (NYRL)
826246, dated December 18, 1987, that ruling also should be
modified.
FACTS:
The merchandise at issue was described in HRL 083072 as "a
plastic case manufactured to house a bow and related equipment .
. . made of high impact resistant ABS plastics." We understand
the articles housed in the case to be an archery bow with
accessories. We further understand the case to be specially
shaped or fitted to house the bow and accessories. The ruling
stated the following: "We have determined that the correct
classification of this merchandise is under subheading
4202.12.2090 as a container similar to gun cases and musical
instrument cases with an outer surface of plastics."
In NYRL 826246, the archery bow case was classified in
subheading 4202.92.4500, HTSUSA.
ISSUE:
What is the proper classification for the subject molded
plastic archery bow case?
LAW AND ANALYSIS:
Subheading 4202.12.20, HTSUSA, provides for trunks,
suitcases, vanity cases, attache cases, briefcases, school
satchels and similar containers: with outer surface of plastics
or of textile materials: with outer surface of plastics . . . "
Any article classified under subheading 4202.12.20, HTSUSA, must
be one of the named articles or a similar article. The archery
bow case at issue is not similar to these named articles.
Consequently, it cannot be classified in subheading 4202.12.2090,
HTSUSA (4202.12.2085 in the current tariff), as it was in HRL
083072.
In HRL 083072, as quoted above, we found that the archery
bow case is similar to gun cases and musical instrument cases.
We agree with this finding. However, such cases are classifiable
under subheading 4202.99.9000, HTSUSA, which, as an "other"
provision, covers cases named in the first part of the heading
(prior to the semicolon) that are not specifically provided for
elsewhere under the heading, and similar cases, that are made of
molded plastic.
HOLDING:
The molded plastic archery bow case at issue is classifiable
in subheading 4202.99.9000, HTSUSA, as a molded plastic carrying
and storage case that is similar to a gun case or musical
instrument case. The applicable duty rate is 20% ad valorem.
Accordingly, HRL 083072 and NYRL 826246 are hereby modified
to reflect the above classification.
In accordance with section 625, this ruling will become
effective 60 days from its publication in the Customs Bulletin.
Publication of rulings or decisions pursuant to section 625 does
not constitute a change of practice or position in accordance
with section 177.10(c)(1), Customs Regulations (19 CFR
177.10(c)(1)).
Sincerely,
John Durant, Director
Commercial Rulings Division