CLA-2 OT:RR:CTF:TCM H010634 ASM
Port Director
Bureau of Customs and Border Protection
Chicago, Illinois 60607
RE: Application for Further Review of Protest No. 3901-06-101317; Tariff
Classification of Automobile Document Cases
Dear Port Director:
This is in reference to a Protest and Application for Further Review (AFR), filed on behalf of the importer, S.Y. Express, Inc., regarding the classification of certain automobile document cases under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA). Samples were received by Customs and Border Protection (CBP) and have been examined by this office.
FACTS:
Three samples are at issue and have been referenced in the Protest as Exhibits B, C, and D. All three cases will be imported empty but are intended to contain an owner’s manual, various booklets, and still have enough room for the owner to insert other car related items, e.g., documentation, and personal effects.
Exhibit B bears a leather patch label embossed with “Jeep”™ on the front exterior and is constructed of 100 percent cotton woven fabric on the outer surface and is lined with woven nylon fabric. The article measures approximately 8.5 inches long x 5 inches high x 1.5 inches wide and has an envelope style front flap with a 3 inch long hook and loop tab closure. The case consists of a single, large interior pocket to contain the aforementioned materials. The underside front flap features two triangular corner tabs which may be used to hold a business card.
Exhibit C bears a plastic “Chrysler”™ logo on the front exterior of the case and measures approximately 9 inches long x 5.5 inches high x 1.5 inches wide. Exhibit D bears a plastic “Dodge”™ logo on the front exterior of the case and measures approximately 8.5 inches long x 5.5 inches high x 1.5 inches wide. Both cases are constructed with an outer surface identified as a nylon/polyester blend woven fabric, a lining consisting of woven nylon fabric, and an envelope style front flap with a 3 inch long hook and loop tab closure. Each case consists of a single, large interior pocket. Exhibit C features two triangular corner tabs on the underside of the front flap which may be used to hold a business card. Exhibit D features a full width mesh pocket on the underside of the front flap.
The cases were incorrectly entered under subheading 3923.29.0000, HTSUSA, which provides for articles for the conveyance of packing of goods, of plastics; sacks and bags: of plastics. The port reclassified these items as other containers and cases, with an outer surface of textile materials under subheading 4202.92, HTSUSA.
The importer timely filed a Protest and AFR asserting that all three cases should be classified under subheading 6307.90.9989, HTSUSA, as other made-up textile articles. In the alternative, the Protestant claims that Exhibit B, bearing the “Jeep”™ logo, should be classified under 4202.92.1500, HTSUSA, as travel, sports, and similar bags, of vegetable fibers, not of pile or tufted construction, of cotton. Protestant further argues that all three cases are too small to be containers of heading 4202, HTSUSA, and are not designed for use as traveling, sports or similar bags.
The Port notes that all three cases are properly classified under heading 4202, HTSUSA, because the cases are used to organize, carry, store and protect various documents involved with the ownership of an automobile. The Port further notes that all three cases should be classified in subheading 4202.92, HTSUSA, as other travel, sports and similar bags.
ISSUE: What is the proper classification for the merchandise?
LAW AND ANALYSIS:
Classification under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA) 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 Harmonized Commodity Description and Coding System Explanatory Notes (“ENs”) constitute the official interpretation of the Harmonized System at the
international level. While neither legally binding nor dispositive, the ENs provide a commentary on the scope of each heading of the HTSUSA and are generally indicative of the proper interpretation of these headings. See T.D. 89-80, 54 Fed. Reg. 35127, 35128 (August 23, 1989).
Heading 4202, HTSUSA, covers various cases and containers, providing as follows: 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.
In the case of Totes, Inc. v. United States, 18 CIT 919, 865 F. Supp. 867(1994), aff’d. 69 F. 3d 495 (1995), the Court of Appeals stated as follows: As applicable to classification cases, ejusdem generis requires that the imported merchandise possess the essential characteristics or purposes that unite the articles enumerated eo nomine [by name] in order to be classified under the general terms. In classifying goods under the residual provision of "similar containers" of 4202, HTSUSA, the Court of Appeals affirmed the trial court’s decision and found that the rule of ejusdem generis requires only that the imported merchandise share the essential character or purpose running through all the containers listed eo nomine in heading 4202, HTSUSA., i.e., "…to organize, store, protect and carry various items."
In this instance, all three of the subject document cases have been designed to organize, store, protect and carry automobile manuals and other important documents related to owning and operating a vehicle. As such, the articles are provided for as “similar containers” of heading 4202, HTSUSA.
The EN to 4202 indicates that the heading covers only the articles specifically named and similar containers. In this case, since the subject merchandise is classifiable as similar containers to those enumerated in the second part of the heading. Thus, the appropriate subheading for articles, which are provided for in the second part of heading 4202, HTSUSA, is determined by the constituent material of the outer surface. See Additional U.S. Note 2, to Chapter 42, HTSUSA. In this instance, Exhibit B has an outer surface consisting of 100 percent cotton woven fabric. Exhibits C and D have an outer surface identified as a woven nylon/polyester blend fabric.
We disagree with Protestant’s assertion that the subject articles are “too small” to be containers of heading 4202, HTSUSA. In fact, many of the exemplars in the second part of the heading include cases which are generally the same size as the subject articles, e.g., toiletry bags, wallets, purses, map cases, cigarette cases, tobacco pouches, and powder cases.
Classification of the subject document cases is also supported by New York Ruling (NY) M82522, dated May 1, 2006. This ruling classified an automobile document case, similar to the three now at issue, in subheading 4202.92.9060, HTSUSA, which provides for other containers or cases “ . . . With outer surface of sheeting of plastics or of textile materials: Other: Other, Other: Other”.
Inasmuch as the subject merchandise is properly classifiable as other containers of heading 4202, HTSUSA, we find that it is unnecessary to consider classification of these cases in the residual provision for other made-up textile articles. This distinction was brought forward in Headquarters Ruling Letter (HQ) 964197, dated August 18, 2000, which revoked HQ 950281, dated February 3, 1993, because it had incorrectly classified a drawstring textile pouch as an other made-up textile article in subheading 6307.90.9986, HTSUSA. Rather, HQ 961497 held that the textile pouches shared similarities with the containers enumerated in heading 4202, HTSUSA, including the essential characteristics of organizing, storing, protecting, and carrying shoes and other personal effects. See also HQ 964198, dated August 18, 2000, and HQ 964353, dated August 18, 2000.
In view of the foregoing, we conclude that the Port properly classified the “Chrysler”™ and “Dodge”™ cases (Exhibits C and D), in subheading 4202.92.9026, HTSUSA, which is in accordance with the outer surface material of man-made fibers. However, the “Jeep”™ case (Exhibit B) should also have been classified in accordance with the outer surface material which consists of 100 percent woven cotton. Therefore, the “Jeep”™ case should have been classified in subheading 4202.92.6091, HTSUSA, which provides for containers with an outer surface of cotton.
HOLDING:
Protest No. 3901-06-101317 should be DENIED, in part, and ALLOWED, in part.
At the time of entry, the “Jeep”™ case (Exhibit B) was classifiable in subheading 4202.92.6091, HTSUSA, which provides 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; 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: With outer surface of sheeting of plastic or of textile materials: With outer surface of textile materials: Other: Of cotton, Other”. The general column one rate of duty at the time of entry was 6.3 percent ad valorem, with the applicable textile quota category number being 369.
At the time of entry, the “Chrysler”™ and “Dodge”™ cases (Exhibits C and D) were classifiable in subheading 4202.92.9026, HTSUSA, which provides 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; 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: With outer surface of sheeting of plastic or of textile materials: Other: Other, With outer surface of textile materials: Other: Of man-made fibers”. The general column one rate of duty at the time of entry was 17.6 percent ad valorem, with the applicable textile quota category number being 670.
In accordance with the Sections IV and VI of the CBP Protest/Petition Processing Handbook (HB 3500-08A, December 2007, pp. 24 and 26), you are to mail this decision, together with the CBP Form 19, to the protestant no later than 60 days from the date of this letter. Any reliquidation of the entry in accordance with the decision must be accomplished prior to mailing of the decision. Sixty days from the date of the decision Regulations and Rulings of the Office of International Trade will make the decision available to CBP personnel, and to the public on the CBP Home Page on the World Wide Web at www.cbp.gov, by means of the Freedom of Information Act, and other methods of public distribution.
Sincerely,
Myles B. Harmon, Director
Commercial and Trade Facilitation Division