Reconsideration of NYRL 870281 (1/23/92); revoked; compact disc organizer; similar to containers of 4202, HTSUSA; HRL 952700 (12/23/92).

HQ 953459 May 6, 1993 CLA-2 CO:R:C:T 953459 SK CATEGORY: Classification TARIFF NO.: 4202.92.9020 Ms. Harris Charles M. Schayer & Co. 3839 Newport Street P.O. Box 38367 Denver, CO 80238 RE: Reconsideration of NYRL 870281 (1/23/92); revoked; compact disc organizer; similar to containers of 4202, HTSUSA; HRL 952700 (12/23/92). Dear Ms. Harris: On January 23, 1992, our New York office issued you New York Ruling Letter (NYRL) 870281 in which we classified a compact disc organizer as an other made up article under heading 6307 of the Harmonized Tariff Schedule of the United States Annotated (HTSUSA). Upon review, that ruling is determined to be in error and our analysis follows. FACTS: The articles at issue are compact disc organizers, referenced model numbers CDW-24 and CDW-48. Each item is comprised of two layers of fabric; the outer layer is of a woven nylon fabric and the inner layer is a textile fabric laminated on one side with foam plastic. Inserted between the two layers is a plastic sheet and foam plastic. The articles feature a sheath- like pocket on each inside cover. The interior spine of each is reinforced with an imitation leather material. The samples close by means of a nylon zipper which encompasses three sides of the cover. Sewn onto the outside covers is the logo "Case Logic." Plastic holders will be inserted after importation into the United States. * * Model CDW-24 measures approximately 11 3/8" X 6" * Model CDW-48 measures approximately 11 5/8" X 11 1/8". - 2 - ISSUE: Whether the compact disc organizers at issue are classifiable as other made up articles of heading 6307, HTSUSA, or as articles similar to those enumerated in heading 4202, HTSUSA? 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. In Headquarters Ruling Letter (HRL) 952700, dated December 23, 1992, Customs classified three styles of a computer data storage disc organizer as articles similar to those enumerated in heading 4202, HTSUSA, which provides for, inter alia, "trunks, suit-cases, vanity-cases, executive cases, briefcases, school satchels, spectacle cases, binocular cases, camera cases, musical instrument cases, gun cases, holsters and similar containers." We noted that although computer data storage disc organizers were not expressly provided for in this provision, they were nevertheless ejusdem generis with the enumerated containers in heading 4202, HTSUSA. In making this determination, Customs noted that there is no prerequisite that cases of heading 4202, HTSUSA, be specially fitted to accommodate a particular object, nor that they possess handles or straps, nor that they be constructed with rigid exteriors. The heading cites containers of various designs which have the common purpose of providing storage, protection and a convenient mode of transportation. Similarly, the computer data storage disc organizers were deemed to protect and to provide both a place of storage and a means of transport for computer discs until time of use. Classification of these articles was therefore deemed proper under heading 4202, HTSUSA. We note that Customs has maintained this position in the past and classified cases very similar to the articles at issue under heading 4202, HTSUSA. See NYRL 872277, dated April 7, 1992, NYRL 868933, dated December 18, 1991, and NYRL 868901, dated December 2, 1991, in which disc carrying cases, compact disc cases and canvas discman carrying cases were classified under heading 4202, HTSUSA. In the instant case, this office is of the opinion that the compact disc organizers presently at issue are very similar in function and design to the computer data storage disc organizers the subject of HRL 952700. In fact, the merchandise under review is identical to models CDW-100, CDW-24 and CDW-48 classified in - 3 - HRL 952700 in that all of these cases are designed to store, protect and provide a convenient mode of transport. The only distinguishing feature between the cases of HRL 952700 and those before us is the fact that the compact disc organizers are of a different size from the computer data storage disc organizers. Accordingly, the merchandise at issue is properly classifiable as articles similar to the containers enumerated in heading 4202, HTSUSA. Inasmuch as heading 4202, HTSUSA, provides for these articles, heading 6307, HTSUSA, is not applicable as the Explanatory Notes to heading 63.07 state that this heading covers made up articles of any textile material which are not included more specifically elsewhere in the Nomenclature. HOLDING: NYRL 870281 is revoked. The compact disc organizers are properly classifiable under subheading 4202.92.9020, HTSUSA, which provides for, in pertinent part, 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: with outer surface of plastic sheeting or of textile materials: travel sports and similar bags: with outer surface of textile materials: other... other: of man-made fibers. The rate of duty is 20 percent ad valorem and the applicable textile quota category is 670. The designated textile and apparel categories may be subdivided into parts. If so, the visa and quota requirements applicable to the subject merchandise may be affected. Since part categories are the result of international bilateral agreements which are subject to frequent renegotiations and changes, to obtain the most current information available we suggest the importer check, close to the time of shipment, the Status Report on Current Import Quotas (Restraint Levels), an internal issuance of the U.S. Customs Service which is updated weekly and is available for inspection at your local Customs office. Due to the nature of the statistical annotation (the ninth and tenth digits of the classification) and the restraint (quota/visa) categories, the importer should contact his local Customs office prior to importation of this merchandise to determine the current status of any import restraints or requirements. - 4 - In order to ensure uniformity in Customs' classification of this merchandise and eliminate uncertainty, pursuant to section 177.9(d)(1), Customs Regulations (19 CFR 177.9(d)(1), NYRL 870281 is revoked to reflect the above classification effective with the date of this letter. This revocation is not retroactive. However, NYRL 870281 will not be valid for importations of the subject merchandise arriving in the United States after the date of this notice. If it can be shown that you relied on NYRL 870281 to your detriment, you may apply to this office for relief. However, you should be aware that in some instances involving import restraints, such relief may require separate approvals from other agencies. Sincerely, John Durant, Director Commercial Rulings Division