Tariff classification of soft gun-case liners; Reconsideration NY I89555

HQ H047256 March 13, 2009 CLA-2 RR:CTF:TCM H047256 GC CATEGORY: Classification TARIFF NO.: 6307.90.9889 RE: Tariff classification of soft gun-case liners; Reconsideration NY I89555 Tim Parsons Parsons Trading 5 Thunderbird Drive Novato, California 94949-5883 Dear Mr. Parsons: This letter is to inform you that Customs and Border Protection (CBP) has reconsidered New York Ruling Letter (NY) I89555, dated December 31, 2002, which concerns the tariff classification under the Harmonized Tariff Schedule of the United States (HTSUS) of the “impact liner”. We have since reviewed NY I89555 and find it to be 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, notice proposing to revoke NY I89555 was published on January 15, 2009, in Volume 43, Number 4, of the CUSTOMS BULLETIN. CBP received no comments in response to the notice. FACTS: The “impact liner”, subject to NY I89555, consists of two sections and is wholly made-up of polyurethane foam covered on both sides with man-made textile materials of either nylon or polyester fibers. It is stated in NY I89555 that a rifle is placed in the liner, which is placed in some version of the “Gun Boot”, which is a hard plastic case. In NY I89555, CBP concluded that the “impact liner” was designed to provide the “same storage, protection, organization and portability for a rifle” as the hard plastic “Gun Boot” cases with which it is used. Consequently, the “impact liner” was found to be classifiable under heading 4202, HTSUS, which provides for, in pertinent part, “…gun cases…” We have since learned that when in use, the two sections that make up the “impact liner” are designed to be flush against each other and there is no mechanism for attaching the two pieces together (i.e. clips, ties, etc.). Hook and loop strips are attached to the ends of both pieces. The loop portion of the hook and loop strip are attached via an adhesive strip to the inside of the “Gun Boot” or some similar hard plastic gun case. The hook portion of the hook and loop strip is sewn into the exterior of the liner. The “impact liner” is not equipped with a handle or strap. ISSUE: Whether the subject merchandise is classified in heading 4202, HTSUS, as a gun case, or heading 6307, HTSUS, as an other made up textile article? LAW AND ANALYSIS: Classification under the HTSUS is made in accordance with the General Rules of Interpretation (GRIs). 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 GRIs 2 through 6 may then be applied in order. The HTSUS provisions under consideration in this case are as follows: 4202 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: 4202.92 With outer surface of sheeting of plastic or of textile materials: Other: 4202.92.90 Other… With outer surface of textile materials: Other: 4202.92.9026 Of man-made fibers * * * 6307 Other made up articles, including dress patterns: 6307.90 Other: Other: 6307.90.98 Other… Other: 6307.90.9889 Other Note 1 to Chapter 63, HTSUS, states that Subchapter 1 or Chapter 63 (which covers heading 6307, HTSUS) applies only to made up articles, of any textile fabric. Note 7 to Section XI, HTSUS, states, in pertinent part: For the purposes of this section, the expression "made up" means: * * * (b) Produced in the finished state, ready for use (or merely needing separation by cutting dividing threads) without sewing or other working (for example, certain dusters, towels, tablecloths, scarf squares, blankets); The Harmonized Commodity Description and Coding System Explanatory Notes (ENs), though not dispositive or legally binding, provide commentary on the scope of each heading of the HTSUS, and are the official interpretation of the Harmonized System at the international level. CBP believes the ENs should always be consulted. See T.D. 89-90, 54 Fed. Reg. 35127, 35128 (Aug. 23, 1989). As described in the relevant part of EN 42.02, heading 4202, HTSUS, “covers only the articles specifically named therein and similar containers”. (Emphasis in original). With regards to cases similar to those listed eo nomine in heading 4202, HTSUS, the following guidance is provided in EN 42.02: The expression “similar containers” in the first part includes hat boxes, camera accessory cases, cartridge pouches, sheaths for hunting or camping knives, portable tool boxes or cases, specially shaped or internally fitted to contain particular tools with or without their accessories, etc. With regards to the scope of heading 6307, HTSUS, EN 63.07 states that the heading excludes, among other articles, “travel goods (suit-cases, rucksacks, etc.), shopping-bags, toilet cases, etc., and all similar containers of heading 4202.” (Emphasis in original). Because containers of heading 4202, HTSUS, are excluded from classification in heading 6307, HTSUS, we must first consider whether the instant merchandise falls under heading 4202, HTSUS. Gun cases are designated eo nomine (by name) in heading 4202, HTSUS. However, the instant merchandise is a gun case liner, so the ejusdem generis (of the same kind) rule of statutory construction is applied. Under the rule of ejusdem generis, where an enumeration of specific things is followed by a general word or phrases, the general word or phrase is held to refer to things of the same kind as those specified. With respect to classification analysis, ejusdem generis requires that the imported merchandise possess the essential characteristics or purposes that unite the articles enumerated eo nomine in order to be classified under the general terms. See Sports Graphics, Inc. v. United States, 24 F.3d 1390, 1392 (Fed. Cir. 1994). In Totes, Inc. v. United States (herein after Totes), the Court of International Trade applied the ejusdem generis rule to determine that the “Totes Trunk Organizer”, was of the same kind of merchandise as those listed eo nomine in heading 4202, HTSUS, by virtue of the fact that the trunk organizer shared the essential characteristics of the containers listed in the heading text – organizing, storing, protecting, and carrying various items. See Totes, 865 F.Supp. 867, 872 (C.I.T. 1994), aff’d, 69 F.3d 495 (Fed. Cir. 1995). Heading 4202, HTSUS, as noted in the Totes decision, contains an extensive list of cases, all of which are fitted containers designed to organize, store, protect and carry other articles. See also Headquarters Ruling Letter (HQ) 963696, dated July 11, 2002 (finding that the “Gun Boot Skin”, a two-piece textile article designed to camouflage a gun case, is classified in heading 6307, HTSUS, because it was not a “gun case” or a “similar container” under heading 4202, HTSUS). Like the merchandise discussed in HQ 963983, the “impact liner” is not designed for transportation of the contents, as it is not equipped with a handle or strap for transporting a gun. Unlike the merchandise subject to Totes, the liner does not feature compartments or pockets for organizational purposes, nor does it feature any mechanism to seal their two pieces together. The hook and loop strips located on the ends of the pieces are clearly designed to attach the pieces of the liner to the inside of a gun case. A mechanism for sealing the two pieces of the gun liner together would be necessary not just for easy transportation of a gun, but also to seal the liner from dirt or other debris. Consequently, the fact that the subject gun case liner lacks a handle, organizational compartments or pockets, as well as a mechanism to attach both pieces of the liner indicates that it is not designed to organize, store, protect and carry a gun independently of a gun case. As such, it is not considered a “similar container” described by the terms of heading 4202, HTSUS. The liner is a textile article produced in the finished state, ready for use without sewing or other working. See Note 7(b) to Section XI, HTSUS. As such, the subject liner meets the terms of Note 7, and also meets the terms of Note 1 to Chapter 63, HTSUS. Therefore, it is provided for under 6307, HTSUS. See HQ 961056, dated February 11, 1998, and HQ 959178, dated June 24, 2006 (where CBP classified golf bag liners according to their constituent material because they were not considered golf bags of heading 4202, HTSUS). HOLDING: By application of GRI 1, the subject “impact liner” is classified in heading 6307, HTSUS, as a made up textile article, and specifically provided for in subheading 6307.90.9889, HTSUS, which provides for: “Other made up articles, including dress patterns: Other: Other: Other, Other: Other.” The general column one rate of duty, for merchandise classified in these subheadings is 7 percent ad valorem. Duty rates are provided for your convenience and subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on the World Wide Web at www.usitc.gov. EFFECT ON OTHER RULINGS: NY I89555, dated December 31, 2002, is hereby REVOKED. In accordance with 19 U.S.C. §1625(c), this ruling will become effective 60 days after its publication in the Customs Bulletin. Sincerely, Myles B. Harmon, Director Commercial and Trade Facilitation Division