956876 95 Ruling Active

Classification of compact disc and audio cassette storagecases; DD 898365 modified.

Issued February 14, 1985 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 4202.92.9040, 4202.92.9035

Headings: 4202

GRI rules applied: GRI 1

Product description

The articles in question are compact disc and audio cassette storage/carrying cases. Items SKU No. X6414, X6415, X6416, and X6386 are compact disc and audio cassette storage/carrying cases composed of 55% ramie/45% polyester blend woven fabric. Item SKU No. X6201 is a vinyl compact disk storage/carrying case. All have straps for easier handling. In DD 898365, the cases made of the ramie/polyester woven fabric were classified by the Area Director as travel, sports and similar bags, with outer surface of textile materials, other, of man-made fibers, other, under subheading 4202.92.3030, HTSUSA. The vinyl case was classified under subheading 4202.92.4500, HTSUSA, as a travel, sports and similar bag, other. Upon review, the New York Seaport has determined that these classifications were in error.

CBP rationale

Articles are classified under the HTSUSA in accordance with the General Rules of Interpretation (GRI's). GRI 1 provides that classification shall be according to the terms of the headings and any relative section or chapter notes. Merchandise that cannot be classified in accordance with GRI 1 is to be classified in accordance with subsequent GRI's. Heading 4202, HTSUSA, provides, inter alia, for camera cases, musical instrument cases, gun cases and similar articles. Although compact disc and cassette storage and carrying cases are not expressly provided for in this provision, we have previously determined that they are similar to the containers enumerated within this heading. See, for example, Headquarters Ruling Letter (HRL) 951080, dated May 14, 1992; HRL 953459, dated May 6, 1993; and HRL 954714, dated January 10, 1994. Accordingly, the merchandise currently under consideration is classifiable under heading 4202, HTSUSA, specifically, in subheading 4202.92, HTSUSA, which provides for articles with an outer surface of plastic sheeting or of textile materials. DD 898365 classified the compact disc and audio cassette storage/carrying cases under provisions within subheading 4202.92, HTSUSA, which further described the articles as travel, sports, and similar bags. However, Additional U.S. Note 1 to Chapter 42 states, in pertinent part, that "the expression travel, sports and similar bags means goods ... of a kind designed for carrying clothing and other personal effects during travel, including backpacks and shopping bags of this heading, but does not include binocular cases, camera cases, musical instrument cases, bottle cases and similar containers." In our view, compact disc and audio cassette storage cases resemble binocular cases, camera cases etc., and therefore, fall within the exclusion. This comports with a similar conclusion reached in HRL 951080, cited previously. Consequently, the compact disc and audio cassette cases are not travel, sports and similar bags but are other articles under the catchall provision of subheading 4202.92, HTSUSA.

Full text

HQ 956876 February 14, 1985 CLA-2 CO:R:C:T 956876 GG CATEGORY: Classification TARIFF NO.: 4202.92.9035; 4202.92.9040 Mr. Warren Coe Amway Corporation 7575 Fulton Street East Ada, Michigan 49355-0001 RE: Classification of compact disc and audio cassette storage cases; DD 898365 modified. Dear Mr. Coe: This ruling is in reference to District Ruling (DD) 898365, issued to your company on June 24, 1994, by the Area Director of Customs, J.F.K. Airport. We have reviewed that ruling and determined that it was 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 (Customs Modernization) of the North American Free Trade Agreement Implementation Act (Pub. L. 103-182, 107 Stat. 2057) (hereinafter section 625), notice that Customs was proposing to modify DD 898365 was published in the Customs Bulletin. This modifies that ruling. FACTS: The articles in question are compact disc and audio cassette storage/carrying cases. Items SKU No. X6414, X6415, X6416, and X6386 are compact disc and audio cassette storage/carrying cases composed of 55% ramie/45% polyester blend woven fabric. Item SKU No. X6201 is a vinyl compact disk storage/carrying case. All have straps for easier handling. In DD 898365, the cases made of the ramie/polyester woven fabric were classified by the Area Director as travel, sports and similar bags, with outer surface of textile materials, other, of man-made fibers, other, under subheading 4202.92.3030, HTSUSA. The vinyl case was classified under subheading 4202.92.4500, HTSUSA, as a travel, sports and similar bag, other. Upon review, the New York Seaport has determined that these classifications were in error. ISSUE: How are the compact disk and audio cassette storage/carrying cases properly classified? LAW AND ANALYSIS: Articles are classified under the HTSUSA in accordance with the General Rules of Interpretation (GRI's). GRI 1 provides that classification shall be according to the terms of the headings and any relative section or chapter notes. Merchandise that cannot be classified in accordance with GRI 1 is to be classified in accordance with subsequent GRI's. Heading 4202, HTSUSA, provides, inter alia, for camera cases, musical instrument cases, gun cases and similar articles. Although compact disc and cassette storage and carrying cases are not expressly provided for in this provision, we have previously determined that they are similar to the containers enumerated within this heading. See, for example, Headquarters Ruling Letter (HRL) 951080, dated May 14, 1992; HRL 953459, dated May 6, 1993; and HRL 954714, dated January 10, 1994. Accordingly, the merchandise currently under consideration is classifiable under heading 4202, HTSUSA, specifically, in subheading 4202.92, HTSUSA, which provides for articles with an outer surface of plastic sheeting or of textile materials. DD 898365 classified the compact disc and audio cassette storage/carrying cases under provisions within subheading 4202.92, HTSUSA, which further described the articles as travel, sports, and similar bags. However, Additional U.S. Note 1 to Chapter 42 states, in pertinent part, that "the expression travel, sports and similar bags means goods ... of a kind designed for carrying clothing and other personal effects during travel, including backpacks and shopping bags of this heading, but does not include binocular cases, camera cases, musical instrument cases, bottle cases and similar containers." In our view, compact disc and audio cassette storage cases resemble binocular cases, camera cases etc., and therefore, fall within the exclusion. This comports with a similar conclusion reached in HRL 951080, cited previously. Consequently, the compact disc and audio cassette cases are not travel, sports and similar bags but are other articles under the catchall provision of subheading 4202.92, HTSUSA. HOLDING: The four compact disc and audio cassette storage/carrying cases that are made from a 55% ramie/45% polyester woven fabric are classifiable under subheading 4202.92.9035, HTSUSA, which provides for trunks, suitcases ... camera cases, musical instrument cases ... and similar articles: other: with outer surface of plastic sheeting or of textile materials: other: other: with outer surface of textile materials: other: other. They are dutiable at the rate of 19.8% ad valorem and are subject to textile category 870. The vinyl compact disc storage/carrying case is classifiable in subheading 4202.92.9040, HTSUSA, which provides for trunks, suitcases ... camera cases, musical instrument cases ... and similar articles: other: with outer surface of plastic sheeting or of textile materials: other: other: other. It is dutiable at a rate of 19.8% ad valorem and is not subject to a textile category. The designated textile and apparel category 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. In order to ensure uniformity in Customs' classification of this merchandise and to eliminate uncertainty, pursuant to section 177.9(d)(1), Customs Regulations (19 CFR 177.9(d)(1)), DD 898365 is modified to reflect the above classification effective on the date of this letter. Sincerely, John Durant Director, Commercial Rulings Division

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Ruling history

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