CLA-2 CO:R:C:F 955104 ALS
District Director of Customs
2nd and Chestnut Streets
Room 102
Philadelphia, PA 19106-2999
RE: Request for Further Review of Protest 1103-93-100496, dated
September 9, 1993, Concerning Various Sports Memorabilia
Display Cases and Protective Boxes, Sleeve Bags, and Loose-
leaf Pages for Sports Cards
Dear Sir:
This ruling is on a protest that was filed against your
decisions of June 11, 1993, concerning the subject items.
FACTS:
The items under consideration are made of polypropylene,
polystyrene, acrylo nitrile butadiene styrene or polyvinyl
chloride plastics. They consist of various sized card boxes with
snap-down lids, cubes for holding baseballs or hockey pucks,
hockey puck and baseball holders in the shape of those items with
pedestals for displaying those items, sleeve bags, rigid and
semi-rigid holders, nine pocket pages for holding sports cards,
rigid card holders secured with snaps or screws, and hockey
puck/picture holders. The card boxes, made of polystyrene, are
approximately 3-1/2 inches by 2-1/2 inches and come in depths
designed to hold 15, 25, 35, 55 and 150 cards. The
baseball/hockey cubes consist of two U-shaped units, made of
polystyrene, which slide together and snap lock to form a 3 inch
cube. The baseball and hockey puck holders are made of acrylo
nitrile butadiene styrene. They consist of a clear plastic unit
in the shape of a baseball or hockey puck which snaps into a
pedestal base. The remaining items are all designed to hold one
or more sports cards. They consist of soft sleeve bags, soft
nine card pocket pages and semi-rigid holders made of
polypropylene. The sleeve bags and semi-rigid holders are - 2 -
slightly larger than the cards they are designed to hold. The
pocket pages contain 9 pockets and are designed to fit into a
loose-leaf notebook. The sleeve bags have a top flap, with a
peel-off band covering an adhesive strip, which can be folded
over and sealed. The remaining items consist of top loading and
odd size hard sleeves made of polyvinyl chloride and rigid card
holders of polystyrene which either snap or screw together.
Samples of most of the items were submitted. A sample for one
item, labelled as "new top loads", could not be specifically
identified but is presumed to serve the same purpose as the other
items.
The protestant entered the goods under subheading
3923.10.0000, HTSUSA, as "Articles for the conveyance or packing
of goods, of plastics;...: Boxes, cases, crates and similar
articles," dutiable at 3 percent ad valorem. You classified the
goods under subheading 3926.90.9590, HTSUSA, the provision for
"Other articles of plastics...: Other: Other, Other," dutiable at
5.3 percent ad valorem.
ISSUE:
What is the primary purpose of the items under consideration
and, based thereon, how are they classified?
LAW AND ANALYSIS:
Classification of merchandise under the Harmonized Tariff
Schedule of the United States Annotated (HTSUSA) is governed by
the General Rules of Interpretation (GRI's) taken in order.
GRI 1 provides that the classification is determined first in
accordance with the terms of the headings and any relative
section and chapter notes. If GRI 1 fails to classify the goods
and if the headings and legal notes do not otherwise require, the
remaining GRI's are applied taken in order.
In considering this matter we noted that the importer
questioned the classification of 4 broad groups of products. The
first group consists of various sized plastic card boxes with
snap down lids. The protestant argues that these are used almost
exclusively by card collectors, to accommodate the packing,
storage and movement of cards, to collector's exhibits and shows.
Although the protestant states that the "boxes are made to
accommodate specific card counts as is standard in the card
collecting trade," we were unable to independently confirm that
such a standard exists in the trade. We understand that - 3 -
collectors create sets of cards based on different criteria,
e.g., team, year, hologram, traded set, and then chooses the box
which most closely approximates the number of cards in such set.
Based on our observations, discussions with purveyors of
sports cards and advertisements for the products, it appears that
the primary purpose of these boxes is to store and protect the
cards at home, in what grouping they choose to sort them. Such
articles are not used primarily for packing and conveying and
thus are not classifiable in heading 3923, HTSUSA.
The narrative provided with the protest states that "All
plastic boxes are specifically manufactured for the packaging and
protecting of specific quantities or sets of collector cards."
(emphasis added). In this regard we noted that the Explanatory
Notes (EN'S) to the Harmonized System, which represent the
opinion of the international tariff classification experts, in EN
39.26, specifies that Heading 3926 includes articles such as dust
sheet, protective bags, awnings, file-covers, document-jackets,
book covers and reading jackets, and similar protective goods
made by sewing or gluing together sheets of plastic.
The second group of products consists of card holders of
various types, i.e., sleeve bags, semi-rigid holders, rigid card
holders and nine pocket pages. Each of these items is designed
to generally hold 1 card with the pocket pages designed to hold 1
card per pocket. The protestant states, "The sleeves or semi-
rigid cardholders provide an opening at the top to slide the
collector's card into the plastic sleeve to protect the card from
soiling or bending while being transported to collector shows or
being handled individually by other collectors. Additionally,
the sleeves perform a further protective function while cards are
being stored, avoiding damage to the card from dust or moisture."
We believe that these items are primarily for storage and
protection of the sports cards and, as such, are classifiable in
the same manner as the snap top boxes. The items are available
for sale empty, either by the piece, or in packages, and are sold
in retail stores and at baseball card shows to collectors of
sports cards. Dealers, who by the nature of the business, are
collectors as well, use these holders to both protect their
inventory and to serve as premium packaging for the cards.
The distinction between the use of the various types of
cards is the value of the card to be placed therein. The more
expensive the card the more substantial a holder will be used. - 4 -
It was, for example, noted that a dealer might store and sell a
$0.25 card in a polypropylene sleeve, a $2.00 card in a semi-
rigid or rigid card holder, and a $25.00 card in a screw-down
holder. None of these items is free standing. We note that the
semi-rigid card holders, the rigid plastic card holders and the
sleeve bags are in packaging bags with an inscription that
indicates that these items are designed to be sold empty to
collectors and not dealers.
It appears that the sleeve bags, semi-rigid holders and nine
pocket pages are similar to the exemplars in the aforementioned
EN 39.26 and that classification in heading 3926, HTSUSA, is also
appropriate for these items.
The hockey puck/picture holder consists of two clear rigid
plastic rectangular panels designed to be held together when
inserted into a rigid plastic holder or stand. The panel(s) have
molded recesses which are form-shaped to the shape of a hockey
puck and a sports card, respectively. This permits the puck and
card to be sandwiched between the panels. While these items may
be found in the house, we believe these items may be more
appropriately described as ornamental shelf-type display articles
and should be classified in heading 3926, HTSUSA, rather than as
a household article.
The last group of products covered by the instant protest
consist of a cube for displaying a baseball or hockey puck and a
holder in the shape of a baseball or hockey puck with a pedestal.
Counsel states that these products are "specifically designed to
contain a single baseball or hockey puck for the express purpose
of protecting the items, which usually bear autographs of
baseball or hockey players, from soiling or other damage either
when displayed at collector shows, or in transit to or from
collector shows. The items have no other use except for the
packing or housing of baseballs and or hockey pucks and are sold
exclusively by collectors or by collector supply stores to be a
box or case which contains the autographed item."
Our observation of the marketing of these items at sports
stores causes us to conclude that these items are not merely to
package pre-autographed baseballs or hockey pucks. We note that
they are used to display memorabilia of amateur teams; to display
a ball, whether or not autographed, caught by a fan at a
professional game who is lucky enough to catch a ball or puck; to
display balls or pucks which are inscribed with various team
emblems, etc. A fan may purchase a ball or puck and then - 5 -
purchase a case to display it. It has been observed that such
items are referred to as "souvenir" balls and pucks, and are sold
in sporting goods stores, in sports card stores, and as premiums
in cereal promotions. We have observed that these items are also
separately available for sale at sports card shows to the fan who
wishes to purchase and display a ball or puck.
HOLDING:
Plastic card boxes with snap-down lids, approximately 3-1/2
by 2-1/2 inches and of various depths; sleeve bags with a
sealable top flap; semi-rigid holders; rigid holders; and nine
pocket pages, designed to hold sports cards, are classifiable in
subheading 3926.90.9590, HTSUSA. Merchandise so classified is
subject to a general rate of duty of 5.3 percent ad valorem.
Hockey puck/picture holders consisting of two clear rigid
plastic rectangular panels with molded recesses for the puck and
picture and which are designed to be held together when inserted
into a rigid plastic holder or stand are classifiable in
subheading 3926.40.0000, HTSUSA. Merchandise so classified is
subject to a general rate of duty of 5.3 percent ad valorem.
A plastic cube designed to hold and display a baseball or
hockey puck, a clear plastic holder in the shape of a baseball
which mounts on a pedestal and a clear plastic holder in the
shape of a hockey puck which mounts on a pedestal, are
classifiable in subheading 3926.40.0000, HTSUSA. Merchandise so
classified is subject to a general rate of duty of 5.3 percent ad
valorem.
Since reclassification of the merchandise as indicated above
would result in the same amount of duty as the classification
under which the entries were liquidated, you are instructed to
deny the protest in full. A copy of this decision should be
attached to the Customs Form 19 and provided to the protestant as
part of the notice of action on the protest.
In accordance with Section 3A(11)(b) of Customs Directive
099 3550-065, dated August 4, 1993, Subject: Revised Protest
Directive, this decision should be provided by your office to the
protestant no later than 60 days from the date of this letter.
Any reliquidation of the entry in accordance with this decision
must be accomplished prior to mailing of the decision. Sixty
days from the date of the decision the Office of Regulations and - 6 -
Rulings will take steps to make the decision available to Customs
personnel via the Customs Rulings Module in ACS and the public
via the Diskette Subscription Service, Freedom of Information Act
and other public access channels.
Sincerely,
John Durant, Director Commercial Rulings Division