CLA-2 CO:R:C:T 088632 CC
Mr. Henry Froehlich
President
Mamiya America Corporation
8 Westchester Plaza
Elmsford, NY 10523
RE: Classification of camera cases; not classifiable in
application of GRI 5(a) as specially fitted cases;
classifiable in Heading 4202
Dear Mr. Froehlich:
This letter is in response to your inquiry of December 18,
1990, requesting the tariff classification of camera cases.
FACTS:
You have requested the classification of 6 camera cases,
designated by you as follows: style numbers 210-504, 210-505,
211-513, 212-605, 214-701, and 216-801. Samples were submitted
for all of these styles except for 210-504.
All of the these articles are soft cases made of
polyurethane coated textile material, except for style 212-605,
which a laboratory examination showed was made of an outer
surface of leather. According to your submissions, each case is
made for a particular medium format camera model and is form
fitted with cut-outs to accommodate the external controls of the
camera. The camera cases will sometimes be imported separately,
as well as with the cameras.
ISSUE:
Whether the submitted camera cases are classifiable in
Heading 4202 of the Harmonized Tariff Schedule of the United
States Annotated (HTSUSA) or whether they are classified with
cameras as specially fitted cases?
LAW AND ANALYSIS:
Classification of merchandise under the 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.
GRI 5 provides that in addition to the foregoing provisions,
the following rules shall apply in respect of the goods referred
to therein:
(a) 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. This rule does
not, however, apply to containers which give the whole
its essential character.
The Explanatory Notes, the official interpretation of the
HTSUSA at the international level, state the following concerning
GRI 5(a).
(I) This Rule shall be taken to cover only those containers
which:
(1) are specially shaped or fitted to contain a
specific article or set of articles, i.e., they
are designed specifically to accommodate the
article for which they are intended. Some
containers are shaped in the form of the article
which they contain;
(2) are suitable for long-term use, i.e., they are
designed to have a durability comparable to that
of the articles for which they are intended.
These containers also serve to protect the article
when not in use (during transport or storage, for
example). These criteria enable them to be
distinguished from simple packings;
(3) are presented with the articles for which they are
intended, whether or not the articles are packed
separately for convenience of transport.
Presented separately the containers are classified
in their appropriate headings;
(4) are of a kind normally sold with such articles;
and
(5) do not give the whole its essential character
In Headquarters Ruling Letter (HRL) 083360, dated June 5,
1990, we ruled on the classification of soft camera cases. We
stated the following:
The soft camera cases would not meet the requirements
of GRI 5(a). They are not specially shaped or fitted, they
are not as durable as a camera, and they are not normally
sold or packaged with the camera.
The merchandise at issue is soft camera cases and is similar
to the merchandise classified in HRL 083360. The merchandise at
issue does not meet the requirements of GRI 5(a) and would
therefore be separately classified from cameras with which they
are imported.
Heading 4202, HTSUSA, provides for camera cases, among other
articles. Subheading 4202.91. provides for other articles, with
outer surface of leather, of composition leather or of patent
leather. Style 212-605 has an outer surface of leather and is
not classifiable under any preceding subheading; therefore, it
is classifiable under this subheading.
Subheading 4202.92, HTSUSA, provides for other articles,
with outer surface of plastic sheeting or of textile materials.
The outer surface of the remaining samples is made of plastic
sheeting. No subheading before 4202.92 specifically provides for
this merchandise; therefore, it is classifiable under this
subheading.
HOLDING:
Style 212-605 is classified under subheading 4202.91.0090,
HTSUSA, which provides for camera cases, other, with outer
surface of leather, of composition leather or of patent leather,
other. The rate of duty is 6.8 percent ad valorem.
Styles 210-505, 211-513, and 214-701, and 216-801 are
classified under subheading 4202.92.9040, HTSUSA, which provides
for camera cases, other, with outer surface of plastic sheeting
or of textile materials, other, other, other. The rate of duty
is 20 percent ad valorem.
Sincerely,
John Durant, Director
Commercial Rulings Division