Flute case and cover; set put up for retail sale

HQ 963116 October 25, 1999 CLA-2 RR:CR:TE 963116 gah CATEGORY: Classification TARIFF NO.: 4202.92.5000, 4202.92.9060 Mr. Dennis Heck Yamaha Corporation of America 6600 Orangethrope Ave. P.O. Box 6600 Buena Park, CA 90622-6600 RE: Flute case and cover; set put up for retail sale Dear Mr. Heck: This is in reply to your request to the Customs National Commodity Specialist Division, New York, dated April 6, 1999, for a binding classification ruling on Yamaha Corporation’s FLCP series flute cases and case cover sets. Your letter was referred to this office for reply. We regret the delay. FACTS: The products at issue are a flute case and case cover set, style numbers FLCB-45, FLCB-48, FLCB-55, and FLCB-58. All four sets consist of one vinyl-covered wood flute case and one vinyl case cover with handles. The products are produced in Japan and imported packaged together as a set for manufacturing purposes only. A sample case and cover were submitted. In the U.S., a flute is produced and the manufacturing facility takes the set case and cover and inserts the flute in them. The flute, case and case cover are sold as a set. ISSUE: Are the flute case and case cover classifiable as a set put up for retail sale? LAW AND ANALYSIS: Classification of merchandise under the Harmonized Tariff Schedule of the United States (HTSUS) is in accordance with the General Rules of Interpretation (GRI). GRI 1 provides that classification shall be determined 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. Heading 4202, Harmonized Tariff Schedule of the United States (HTSUS), provides for, in pertinent part,... musical instrument cases...travel bags...and similar containers....of sheeting of plastic.... Subheading 4202.92, HTSUS, provides for other containers, with outer surface of plastic sheeting or of textile materials. Musical instrument cases are specifically provided for therein in subheading 4202.92.5000, HTSUS, and we have ruled that cases similar to the instant vinyl-covered wood cases are so classified. New York (NY) ruling B82452, dated March 14, 1997. Subheading 4202.92.9060, HTSUS, captures the instant flute case cover as an other similar container. NY B82452. You argue that the two containers form a set put up for retail sale. GRI 3(a) indicates that when goods are classifiable in more than one heading, headings which refer to part only of the items put up for retail sale, the headings are to be regarded as equally specific. The Harmonized Commodity Description and Coding System Explanatory Notes (ENs) constitute the official interpretation of the Harmonized System at the international level. While not legally binding, and therefore not dispositive, the ENs provide a commentary on the scope of each heading of the Harmonized System and are thus useful in ascertaining the classification of merchandise under the System. See T.D. 8980, 54 Fed. Reg. 35127, 35128 (Aug. 23, 1989). The EN to GRI 3(b) states that to meet the criteria of a set put up together for retail sale, articles must: (a) consist of at least two different articles which are, prima facie, classifiable in different headings. (b) consist of products or articles put up together to meet a particular need or carry out a specific activity; and (c) are put up in a manner suitable for sale directly to users without repacking (e.g., in boxes or cases or on boards). In the instant matter, the instrument case and carrying case are in different eight digit subheadings of the same heading. GRI 6 states that the classification of goods in the subheadings of a heading shall be determined according to the terms of those subheadings, and to the preceding GRIs. We have interpreted GRI 6 to apply when determining sets at the domestic eight-digit level as well. See, e.g., HQ 962041, dated November 16, 1998. Thus, GRI 3(b) is applicable in determining whether the two instant articles form a set put up for retail sale. See generally, Classification of Sets under the HTS, an informed compliance publication of the U.S. Customs Service, dated September 1999, available at www.customs.gov. Applying the above GRI 3(b) EN criteria, the instant goods are two different goods classifiable in two different (sub)headings. Criteria (a). The carrying case and instrument case are put up together to meet the need of transporting a flute. Criteria (b). They are not, however, put up in a manner suitable for sale directly to users without repacking. As indicated above, the set of containers are repacked with a flute after importation before retail sale. Under the instant facts, the potential set does not meet criteria (c), of the GRI 3(b) EN. Therefore, the musical instrument case and carrying case are separately classifiable. HOLDING: Flute instrument case style numbers FLC-45, -48, -55, and -58 are classified in subheading 4202.92.5000, HTSUS, which provides for other containers with outer surface of sheeting of plastic or of textile materials, musical instrument cases, dutiable at 4.2 percent ad valorem. Case cover styles FLB-45, -48, -55, and -58 are classified in subheading 4202.92.9060, HTSUS, which provides for other containers with outer surface of sheeting of plastic or of textile materials, other, other, other, other, dutiable at 18.8 percent ad valorem. Sincerely, John Durant, Director Commercial Rulings Division