Tariff classification of professional chef's tools storage knife rolls produced in Taiwan or Korea

HQ 084425 June 20, 1989 CLA-2 CO:R:C:G 084425 DC CATEGORY: Classification TARIFF NO.: 4202.92.9020 Mr. Bernd Dressler C.E.O. Dressler American Marketing Co. 408 Bryant Circle, Suite A Ojai, California 93023 RE: Tariff classification of professional chef's tools storage knife rolls produced in Taiwan or Korea Dear Mr. Dressler: Your letter dated March 24, 1989, addressed to our Los Angeles office concerning the tariff classification of knife rolls, has been referred to this office for a direct reply to you. Samples were submitted for examination. FACTS: Sample No. 1066/7 is a flat roll without a handle which will accommodate 7 pieces of cutlery. It measures approximately 19-1/4 inches in length and 6 inches in width. It has 2 Velcro type closures. Sample No. 1066/9 is a shaped roll having a handle which will accommodate 9 pieces of cutlery. It measures approximately 20 inches by 6-1/2 inches by 2-1/2 inches. It has two buckle- release type closures. Sample No.1066/12 is a flat roll having a handle which will accommodate 12 pieces of cutlery. It measures approximately 20 inches in length and 7 inches in width. It has a snap-fastener type of closure. Sample No.1066/14 is a flat bag having handles which will accommodate 14 pieces of cutlery. It measures approximately 20 inches in length and 12 inches in width. This item has a zippered closure. -2- The samples are composed of man-made fibers and are said to be used by cooks and chefs to store their personal cutlery and tools at the end of their shift. However, the samples are of a type of container which could be used for travel noting that their appearance is somewhat decorative. It is your position that merchandise represented by the samples is classifiable under subheading 6307.90.9030, Harmonized Schedule of the United States Annotated (HTSUSA), as other made up articles of textile materials, other, with duty at the rate of 7 percent ad valorem. ISSUE: Are the knife rolls and bag within the purview of the term "cutlery cases and similar containers"? LAW AND ANALYSIS: Heading 4202, HTSUSA, 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, 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 plastic sheeting, of textile materials, of vulcanized fiber, or of paperboard, or wholly or mainly covered with such materials. Webster's New World Dictionary of the American Language (1968), defines the word "case" as follows: 1. A container, as a box, crate, chest, sheath, folder, etc. 2. a protective cover or covering part: as, a watch case. It is our view that the samples are clearly within the purview of the term "cutlery cases and similar containers" as used in heading 4202, HTSUSA. Consequently, they are classifiable under subheading 4202.92.9020, HTSUSA, as cutlery cases and similar containers, of textile materials, other, other, other, with outer surface of textile materials, other, of man-made fibers. -3- HOLDING: The knife rolls and bag are classifiable under subheading 4202.92.9020, HTSUSA, with duty at the rate of 20 percent ad valorem. The applicable textile category is 670. Due to the changeable nature of the statistical annotation (the ninth and tenth digits of the classification) and the restraint (quota/visa) categories, you should contact your local Customs office prior to importation of this merchandise to determine the current status of any import restrictions or requirements. Sincerely, John Durant, Director Commercial Rulings Division 6cc AD NY Seaport 1cc Dist Dir Los Angeles 1cc Kevin Gorman NY Seaport 1cc Leland Perkins LA Seaport 1cc John Durant 1cc Legal Reference