CLA-2 RR:CTF:TCM H019364 GC
Mr. Brian Wavra
Kolpin Powersports
205 N. Depot St.
Fox Lake, WI 53933
RE: Tariff classification of soft gun-case liners; Reconsideration of NY N015886
Dear Mr. Wavra:
This is in response to your letter, dated September 17, 2007, in which you request reconsideration of New York Ruling Letter (NY) N015886, dated September 6, 2007, which concerned the tariff classification under the Harmonized Tariff Schedule of the United States (HTSUS) of a gun case liner. We have since reviewed NY N015886, and find it to be in error. Pursuant to section 625(c)(1), Tariff Act of 1930 (19 U.S.C. §1625(c)(1)), as amended by section 623 of Title VI, notice proposing to revoke NY N015886 was published on January 15, 2009, in Volume 43, Number 4, of the CUSTOMS BULLETIN. CBP received no comments in response to the notice.
FACTS:
The liner subject to NY N015886, for which a sample was provided, is identified as style SAM GBL. It is described as a gun case liner constructed with an outer surface of polyester textile material and is shaped to contain a rifle or shotgun. It is in two pieces that, when placed together, measure approximately 50.5 inches long by 10.5 inches wide at its widest point. The two pieces of the liner appear designed to be flush against each other, but there is no mechanism for attaching the two pieces together (i.e. clips, ties, etc.). Hook and loop strips are attached to the ends of both pieces. The loop portion of the hook and loop strip can be attached via an adhesive strip to the inside of another case. The hook portion of the hook and loop strip is sewn into the exterior of the liner. The merchandise is not equipped with a handle or strap. In NY N015886, CBP classified the subject liner under heading 4202, HTSUS, which provides for, in pertinent part, “gun cases”. You suggest that the subject merchandise is properly classifiable under heading 6307, HTSUS, as an “other made up article”.
ISSUE:
Whether the subject merchandise is classified in heading 4202, HTSUS, as a gun case, or heading 6307, HTSUS, as an other made up textile article?
LAW AND ANALYSIS:
Classification under the HTSUS is made in accordance with the General Rules of Interpretation (GRIs). 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 GRIs 2 through 6 may then be applied in order.
The HTSUS provisions under consideration in this case are as follows:
4202 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, insulated food or beverage 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 sheeting of plastics, of textile materials, of vulcanized fiber or of paperboard, or wholly or mainly covered with such materials or with paper:
Other:
4202.92 With outer surface of sheeting of plastic or of textile materials:
Other:
4202.92.90 Other…
With outer surface of textile materials:
Other:
4202.92.9026 Of man-made fibers
* * *
6307 Other made up articles, including dress patterns:
6307.90 Other:
Other:
6307.90.98 Other…
Other:
6307.90.9889 Other
Note 1 to Chapter 63, HTSUS, states that Subchapter 1 of Chapter 63 applies only to made up articles, of any textile fabric.
Note 7 to Section XI, HTSUS (which covers heading 6307, HTSUS), states, in pertinent part:
For the purposes of this section, the expression "made up" means:
* * *
(b) Produced in the finished state, ready for use (or merely needing separation by cutting dividing threads) without sewing or other working (for example, certain dusters, towels, tablecloths, scarf squares, blankets);
The Harmonized Commodity Description and Coding System Explanatory Notes (ENs), though not dispositive or legally binding, provide commentary on the scope of each heading of the HTSUS, and are the official interpretation of the Harmonized System at the international level. CBP believes the ENs should always be consulted. See T.D. 89-90, 54 Fed. Reg. 35127, 35128 (Aug. 23, 1989).
As described in the relevant part of EN 42.02, heading 4202, HTSUS, “covers only the articles specifically named therein and similar containers”. (Emphasis in original). With regards to cases similar to those listed eo nomine in heading 4202, HTSUS, the following guidance is provided in EN 42.02:
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 regards to the scope of heading 6307, HTSUS, EN 63.07 states that the heading excludes, among other articles, “travel goods (suit-cases, rucksacks, etc.), shopping-bags, toilet cases, etc., and all similar containers of heading 4202.” (Emphasis in original).
Because containers of heading 4202, HTSUS, are excluded from classification in heading 6307, HTSUS, we must first consider whether the instant merchandise falls under heading 4202, HTSUS.
Gun cases are designated eo nomine (by name) in heading 4202, HTSUS. However, the instant merchandise is a gun case liner, so the ejusdem generis (of the same kind) rule of statutory construction is applied. Under the rule of ejusdem generis, where an enumeration of specific things is followed by a general word or phrases, the general word or phrase is held to refer to things of the same kind as those specified. With respect to classification analysis, ejusdem generis requires that the imported merchandise possess the essential characteristics or purposes that unite the articles enumerated eo nomine in order to be classified under the general terms. See Sports Graphics, Inc. v. United States, 24 F.3d 1390, 1392 (Fed. Cir. 1994).
In Totes, Inc. v. United States (herein after Totes), the Court of International Trade applied the ejusdem generis rule to determine that the “Totes Trunk Organizer”, was of the same kind of merchandise as those listed eo nomine in heading 4202, HTSUS, by virtue of the fact that the trunk organizer shared the essential characteristics of the containers listed in the heading text – organizing, storing, protecting, and carrying various items. See Totes, 865 F.Supp. 867, 872 (C.I.T. 1994), aff’d, 69 F.3d 495 (Fed. Cir. 1995). Heading 4202, HTSUS, as noted in the Totes decision, contains an extensive list of cases, all of which are fitted containers designed to organize, store, protect and carry other articles. See also Headquarters Ruling Letter (HQ) 963696, dated July 11, 2002 (finding that the “Gun Boot Skin”, a two-piece textile article designed to camouflage a gun case, is classified in heading 6307, HTSUS, because it was not a “gun case” or a “similar container” under heading 4202, HTSUS).
Like the merchandise discussed in HQ 963696, the subject gun case liner is not designed for transportation of the contents, as it is not equipped with a handle or strap for transporting a gun. Unlike the merchandise subject to Totes, the gun case liner does not feature compartments or pockets for organizational purposes, nor does it feature any mechanism to seal their two pieces together. The hook and loop strips located on the ends of the pieces are clearly designed to attach the pieces of the liner to the inside of a gun case. A mechanism for sealing the two pieces of the gun liner together would be necessary not just for easy transportation of a gun, but also to seal the liner from dirt or other debris. Consequently, the fact that the subject gun case liner lacks a handle and organizational compartments or pockets, as well as a mechanism to attach both pieces of the liner indicates that it is not designed to organize, store, protect and carry a gun independently of a gun case. As such, it is not considered a “similar container” described by the terms of heading 4202, HTSUS.
The liner is a textile article produced in the finished state, ready for use without sewing or other working. See Note 7(b) to Section XI, HTSUS. As such, the subject liner meets the terms of Note 7, and the terms of Note 1 to Chapter 63, HTSUS. Therefore, it is provided for under 6307, HTSUS. See HQ 961056, dated February 11, 1998, and HQ 959178, dated June 24, 2006 (where CBP classified golf bag liners according to their constituent material because they were not considered golf bags of heading 4202, HTSUS).
HOLDING:
By application of GRI 1, the subject gun liner, model number SAM GBL, is classified in heading 6307, HTSUS, as a made up textile article, and specifically provided for in subheading 6307.90.9889, HTSUS, which provides for: “Other made up articles, including dress patterns: Other: Other: Other, Other: Other.” The general column one rate of duty, for merchandise classified in these subheadings is 7 percent ad valorem.
Duty rates are provided for your convenience and subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on the World Wide Web at www.usitc.gov.
EFFECT ON OTHER RULINGS:
NY N015886, dated September 6, 2007, is hereby REVOKED.
In accordance with 19 U.S.C. §1625(c), this ruling will become effective 60 days after its publication in the Customs Bulletin
Sincerely,
Myles B. Harmon, Director
Commercial and Trade Facilitation Division