The tariff classification of scissor cases from China

N043432 December 4, 2008 CLA-2-42:OT:RR:NC:N3:341 CATEGORY: Classification TARIFF NO.: 4202.99.9000 Doron Kotkowski Jarden Consumer Solutions 2381 Executive Consumer Drive Boca Raton, FL 33431 RE: The tariff classification of scissor cases from China Dear Mr. Kotkowski: In your letter dated October 16, 2008 you requested a tariff classification ruling on behalf of Sunbeam Products. The samples which you submitted are being retained by this office. Styles BOX-PET1 and BOX-SM1 are rectangular shaped cases designed to hold scissors or shears. The body of the cases is constructed from aluminum. The front of each case features a molded plastic window. The interior of each case is specially shaped and fitted with a foam insert. Both cases snap close. They measure approximately 4” (W) x 11.5” (L) x 1” (D) and 3.5” (W) x 8.25” (L) x 0.75” (D). In your letter, you suggest classification under 7615.19.9000 Harmonized Tariff Schedule of the United States (HTSUS), which provides for table, kitchen or other household articles and parts thereof, of aluminum…other, other. However, classification under the HTSUS is made in accordance with the General Rules of Interpretation (GRI). Pursuant to GRI 1, goods shall be determined according to the terms of the headings of the tariff schedule and any relative Section or Chapter Notes under the heading that most specifically describes them. The cases are specially shaped and internally fitted for the scissors or shears. The Explanatory Notes (EN’s) to Chapter 42 state that articles covered in the first part of the heading 4202 may be constructed of any material. While scissor cases are not specifically provided for in the first half of the heading, the expression “similar containers” in the EN’s is defined as hat boxes, camera accessory cases…cases, specially shaped or internal fitted to contain particular tools with or without their accessories. Thus, the cases are properly classified in heading 4202, HTSUS. The applicable subheading for styles BOX-PET1 and BOX-SM1 will be 4202.99.9000, HTSUS, which provides for other containers and case, other. The applicable rate of duty is 20 percent ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Vikki Lazaro at (646) 733-3041. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division