CLA-2 RR:TC:TE 959167 GGD
Port Director
U.S. Customs Service
111 West Huron Street, Room 603
Buffalo, New York 14202-2378
RE: Internal Advice Request No. 6/96; Plastic Fly Fishing Boxes;
Not Fishing Equipment or Accessories; Note 1(d) to Chapter
95; Note 2(h) to Chapter 39; Totes, Inc. v. U.S.
Dear Sir:
This letter is in response to Internal Advice Request No.
6/96, initiated by a letter dated January 19, 1996, and an
addendum dated April 1, 1996, submitted by Serko & Simon, One
World Trade Center, Suite 3371, New York, New York, 10048, on
behalf of Angler Sport Group. The request concerns the
classification under the Harmonized Tariff Schedule of the United
States Annotated (HTSUSA), of fly fishing boxes made in Denmark
and imported without flies, other lures, fishing tackle, etc.
Ten separate styles of sample containers were submitted.
Subsequent to the request and submission, a conference was held
with Headquarters personnel on January 28, 1997. An additional
submission was subsequently received and considered.
FACTS:
The samples are molded plastic boxes, the smallest of which
measures approximately 2-3/4 inches in length by 2-1/8 inches in
width by 7/8 of an inch in depth, and the largest of which
measures approximately 5-1/2 inches in length by 4 inches in
width by 1-3/8 inches in depth. Each of the items is a small
case specially shaped or fitted to hold the flies used by fly
fishermen. Webster's New World Dictionary of the American
Language (1972), defines "fly," in pertinent part as "2. A hook -2-
covered with feathers, colored silk, etc. to resemble an insect,
used as a lure in fishing: a wet fly drifts below the surface of
the water, and a dry fly floats on it." (Emphasis in original)
Each box has at least one hinged lid with a snap closure and
a molded tab with a hole through which a chain or string may be
looped to help prevent loss if the box is dropped. Some of the
articles' interiors contain corrugated, molded pieces of soft
plastic (into which the flies' hooks may be embedded). Those box
interiors without corrugated soft plastic are subdivided into
smaller compartments, each of which may have its own individual
lid. Two of the styles have lids on both their top and bottom
surfaces. One of these two styles has a subdivided top
compartment and a bottom compartment containing corrugated soft
plastic. Fly fishing boxes are said to be essential to the sport
of fly fishing and specifically designed, manufactured, marketed,
distributed, and purchased to allow a fly fisherman to
conveniently and quickly change flies while fishing.
ISSUE:
Whether the fly fishing boxes are classified in heading
9507, HTSUS, as fishing equipment or accessories; in heading
3923, HTSUS, as plastic articles for the conveyance or packing of
goods; in heading 3926, HTSUS, as other articles of plastics; or
in heading 4202, HTSUS, as other containers similar to either
flatgoods or to cases specially shaped or fitted to contain
specific articles.
LAW AND ANALYSIS:
Classification under the HTSUS is made in accordance with
the General Rules of Interpretation (GRI). GRI 1 provides that
the classification of goods shall be determined according to the
terms of the headings of the tariff schedule and any relative
Section or Chapter Notes. In the event that the goods cannot be
classified solely on the basis of GRI 1, and if the headings and
legal notes do not otherwise require, the remaining GRI may then
be applied. The Explanatory Notes (EN) to the Harmonized
Commodity Description and Coding System, which represent the
official interpretation of the tariff at the international level,
facilitate classification under the HTSUS by offering guidance in
understanding the scope of the headings and GRI.
Among other merchandise, Chapter 95, HTSUS, covers sports
equipment and parts and accessories thereof. Heading 9507,
HTSUS, provides for "Fishing rods, fish hooks and other line
fishing tackle...parts and accessories thereof." Note 1(d) to -3-
chapter 95, HTSUS, states "This chapter does not cover: Sports
bags or other containers of heading 4202, 4303 or 4304." The EN
to chapter 95 indicate that "Each of the headings of this chapter
also covers identifiable parts and accessories of articles of
this Chapter which are suitable for use solely or principally
therewith, and provided they are not articles excluded by Note 1
to this Chapter." EN (c) to heading 9507 suggests that "fishing
rod cases and game bags" are examples of "sports bags and other
containers" excluded by the heading.
Heading 4202, HTSUS, provides for "Trunks, suitcases, vanity
cases...spectacle cases, binocular cases, camera cases, musical
instrument cases, gun cases, holsters and similar containers;
traveling bags...wallets, purses, map cases, cigarette cases,
tobacco pouches...and similar containers, of leather or of
composition leather, of sheeting of plastics, of textile
materials, of vulcanized fiber or of paperboard, or wholly or
mainly covered with such materials or with paper."
The EN to heading 4202 suggest that "Subject to Notes 1 and
2 to this Chapter, the articles covered by the first part of the
heading may be of any material. The expression "similar
containers" in the first part includes hat boxes, camera
accessory cases, cartridge pouches, sheaths for hunting or
camping knives, portable tool boxes or cases, specially shaped or
internally fitted to contain particular tools with or without
their accessories, etc."
With regard to the second part of heading 4202, the EN
indicate that "The articles covered...must, however, be only of
the materials specified therein or must be wholly or mainly
covered with such materials or with paper (the foundation may be
of wood, metal, etc.). The expression "similar containers" in
this second part includes note-cases, writing-cases, pen-cases,
ticket-cases, needle-cases, key-cases, cigar-cases, pipe-cases,
tool and jewellery rolls, shoe-cases, brush-cases, etc."
The requester contends that the fly fishing boxes are so
essential to fly fishing - providing order and protecting the
flies from clothing, rain, and gusts of wind - that they must be
classified as fishing equipment or accessories. Fly fishing
boxes are said to have an identity and purpose separate from
tackle boxes. They must be carried in the vest pocket or
elsewhere on the person to allow for the fly fisherman to
substitute or replace flies in mid-stream. -4-
The requester asserts that, because the boxes of molded
plastics are specifically designed to be carried in the pocket,
they are similar to articles classified as flatgoods - articles
normally carried in the pocket or handbag - in the second part of
heading 4202, HTSUS (i.e., after the semicolon). However, since
the EN state that flatgoods of plastics must have an outer
surface composition of sheeting of plastics, the requester
maintains that the boxes are not classifiable anywhere in heading
4202, and are therefore not excluded from heading 9507, HTSUS, by
note 1(d) to chapter 95.
It does not automatically follow that, because the fly
fishing boxes are sufficiently small to be carried in a pocket,
they are classifiable as articles of a kind normally carried in
the pocket or in the handbag. Although fly fishing boxes may be
carried in the pocket by fly fisherman, they would normally only
carry the boxes while fishing. By way of contrast, in HQ 958048,
issued November 6, 1996, this office held that a blood glucose
testing kit was an article of a kind that would normally be
carried in the pocket or handbag of a diabetic person. The case,
which was small enough to comfortably fit into the pockets of
most garments, contained compartments and slots to hold test
strips, lancets, a lancing device, and a sensor, all of which
could be needed for prompt monitoring of blood glucose levels at
any time.
Even if they possessed an outer surface composition of
sheeting of plastics, the fly fishing boxes would not necessarily
be classifiable as flatgoods. In Totes, Incorporated v. United
States, 18 C.I.T. ___, 865 F. Supp. 867 (1994), aff'd, 14 Fed.
Cir. (T) ___, 69 F.3d 495 (1995), the Court of International
Trade held that the essential characteristics and purposes of the
heading 4202 exemplars are to organize, store, protect and carry
various items. The fly fishing boxes have been expressly
designed for these purposes and are, therefore, prima facie
classifiable within heading 4202, HTSUS. Since "other containers
of heading 4202" are excluded from chapter 95 by note 1(d) to the
chapter, the fly fishing boxes are not classifiable as fishing
equipment or accessories in heading 9507, HTSUS.
The issue as to whether the fly fishing boxes may be
classified under heading 3923, HTSUS, as plastic articles for the
conveyance or packing of goods, or heading 3926, HTSUS, as other
articles of plastics, is disposed of by note 2(ij) to chapter 39,
HTSUS. The legal note states, in pertinent part, that "This
chapter does not cover...trunks, suitcases, handbags or other -5-
containers of heading 4202." The fly fishing boxes are thus
precluded from classification under either heading 3923 or 3926,
HTSUS.
We find that the fly fishing boxes are similar to the
containers enumerated in the second half of the first part of
heading 4202, HTSUS, which generally are shaped or fitted to hold
their contents. Although fly fishing boxes are not named in
heading 4202, HTSUS, nor suggested in the EN as example
containers, Customs need not show that the merchandise
specifically matches these descriptions. As the Court stated in
Totes, "[p]recise functional equivalence to, or commercial
interchangeability with, any one particular exemplar enumerated
in the Heading plainly is not required by the rule of ejusdem
generis." 865 F. Supp. at 874. "[T]he rule of ejusdem generis
requires only that the merchandise possess the essential
character or purpose running through all of the enumerated
exemplars." Id. at 872.
In HQ 958184, issued January 30, 1996, we found that an
airtight, watertight cylinder of molded plastics, was a specially
shaped and fitted container designed to protect, store, and
transport welding rods. After noting that the article was
classifiable within heading 4202, classification under headings
3923 and 3926 was found to be precluded by the legal note to
chapter 39, HTSUS. The container was classified in subheading
4202.99.0000, HTSUSA.
The requester cites to HQ 954260, issued May 4, 1994, in
which a tackle box, as well as all the other components of a
child's fishing kit, were classified under heading 9507, HTSUS.
Unlike the empty fly fishing boxes, the tackle box was designed
to be attached to the accompanying rod, and was imported
containing fishing tackle, including metal hooks, sinkers, a
packet of artificial bait, and a line bobber. Although not
stated in the ruling, it appears that the tackle box may have
satisfied the criteria of GRI 5(a). The rule allows certain
containers to be classified with the items they are designed to
hold (which in HQ 954260 was fishing tackle of heading 9507). In
pertinent part, GRI 5(a) states that:
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. -6-
Whether or not GRI 5(a) formed the basis upon which the
child's tackle box was ultimately classified under heading 9507,
HTSUS, the ruling made no reference to the fact that tackle boxes
are generally held to be classified within heading 4202, HTSUS.
See, for example, HQ 951738, issued August 11, 1992, in which the
determination that two tackle boxes of molded plastics were
considered similar to, and classifiable as, containers of heading
4202, removed from consideration heading 9507, by virtue of note
1(d) to chapter 95, HTSUS. The legal note to chapter 39, and our
finding that the tackle boxes were not of a kind designed to
transport large quantities of goods over long distances,
precluded the items from classification under heading 3923. The
boxes were classified in subheading 4202.99.9000, HTSUSA. See
also HQ 953696, issued August 26, 1993.
In light of all of the foregoing, we find that the fly
fishing boxes are properly classified in subheading 4202.99.9000,
HTSUSA.
HOLDING:
The fly fishing boxes are properly classified in subheading
4202.99.9000, HTSUSA, the provision 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...:
Other: Other: Other." The applicable duty rate is 20 percent ad
valorem.
This decision should be mailed by your office to the
internal advice requester no later than 60 days from the date of
this letter. After sixty days, the Office of Regulations and
Rulings will take steps to make the decision available to Customs
personnel via the Customs Rulings Module in ACS, and to the
public via the Diskette Subscription Service, Freedom of
Information Act, and other public access channels.
Sincerely,
John Durant, Director
Tariff Classification
Appeals Division