H284371

HQ H284371 February 29, 2020 OT:RR:CTF: CPMM H284371 KSG CATEGORY: Classification TARIFF NO.: 4420.90.65 Tonya Davenport Dollar General Corporation 100 Mission Ridge Goodlettsville TN 37072 RE: Revocation of NY N248789, dated January 9, 2014; tariff classification of three wood nesting boxes Dear Ms. Davenport: This letter is in reference to New York Ruling Letter (NY) N248789, dated January 9, 2014, regarding the classification of three wood nesting boxes in the Harmonized Tariff Schedule of the United States (HTSUS). In NY N248789, U.S. Customs & Border Protection (CBP) classified the three wood nesting boxes in subheading 4202.12, HTSUS, which 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; Trunks, suitcases, vanity cases, attache cases, briefcases, school satchel and similar containers: With outer surface of plastics or textile materials: with outer surface of plastics.” We have reviewed NY N248789 and determined that the ruling is in error. Accordingly, for the reasons set forth below, CBP is revoking NY N248789. 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 modify NY N248789 was published on December 26, 2019, in Volume 53, Number 47, of the Customs Bulletin. No comments were received in response to this Notice. FACTS: This ruling involves three decorative wood nesting boxes that are square-shaped, with the largest box measuring 8” x 8” x 8”, the middle box measuring 6.5” x 6.5” x 6.5” and the smallest box measuring 5” x 5” x 5”. The boxes are sized to fit inside each other. The boxes are made of medium density fiber (MDF) with plastic sheeting exteriors and black textile lining. The largest box is pink, the middle box is purple and the smallest box is teal. No marketing information was submitted by the importer. A sample was provided. ISSUE: Whether the three nesting boxes are classified in heading 4202, HTSUS, as trunks or as similar containers, or in heading 4420, HTSUS, as wood boxes. 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. GRI 6 provides that for legal purposes, the classification of goods in the subheadings of a heading shall be determined according to the terms of those subheadings and any related Subheading Notes and, mutatis mutandis, to the above Rules, on the understanding that only subheadings at the same level are comparable. For the purposes of this Rule the relative Section and Chapter Notes also apply, unless the context otherwise requires. The HTSUS subheadings under consideration are the following: 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: 4202.12 Trunks, suitcases, vanity cases, attache cases, briefcases, school satchels and similar containers: With outer surface of plastics or of textile materials: With outer surface of plastics *** 4420 Wood marquetry and inlaid wood; caskets and cases for jewelry or cutlery and similar articles, of wood; statuettes and other ornaments, of wood: wooden articles of furniture not falling within chapter 94: 4420.90 Other: Jewelry boxes, silverware chests, cigar and cigarette boxes, microscope cases, tool or utensil cases and similar boxes, cases and chests, all the foregoing of wood: Other: 4420.90.45 Not lined with textile fabrics. 4420.90.65 Lined with textile fabrics In understanding the language of the HTSUS, the Explanatory Notes (ENs) of the Harmonized Commodity Description and Coding System, constitute the official interpretation of the Harmonized System at the international level. While neither legally binding nor dispositive, the ENs provide a commentary on the scope of each heading of the HTSUS and are generally indicative of the proper interpretation of these headings. See T.D. 89-80, 54 Fed. Reg. 35127, 35128 (August 23, 1989). Chapter Note 1 (e), Chapter 44, HTSUS, provides that the chapter does not cover articles of heading 4202. The Chapter Notes have the same legal force as the text of the headings. See Roche Vitamins, Inc. v. United States, 772 F.3d 728 at 730 (Fed. Cir. 2014). The EN to heading 4202 states that “this heading covers only the articles specifically named therein and similar containers.” Therefore, the first question presented is whether the above described articles are classified in heading 4202, HTSUS. The initial question in this case is whether the nesting boxes described above are considered “trunks” which is listed as the first exemplar in heading 4202, HTSUS. Neither the HTSUS nor the ENs define the term “trunk.” When terms are not defined in the HTSUS or the ENs, they are construed in accordance with their common and commercial meanings, which are presumed to be the same. In determining the common meaning of a term in the tariff, courts may and do consult dictionaries, scientific authorities and other reliable sources of information. Nippon Kogaku (USA), Inc. v. United States, 673 F.2d 380 (C.C.P.A. 1982); Carl Zeiss, Inc. v. United States, 195 F.3d 1375 (Fed. Cir. 1999.) Heading 4202 is an eo nomine provision for trunks because it covers the article by name. Since we cannot determine the meaning of the word “trunk” based on the HTSUS or the ENs, we examine dictionary definitions of the word “trunk.” The word “trunk” is defined as: “a large sturdy box or chest for holding or transporting clothes, personal effects, or other articles.” Trunk Definition, DICTIONARY.COM, http: // dictionary.reference.com/browse/trunk (last visited Apr. 17, 2018). Based on the dictionary definition, trunks are containers designed to transport various items of clothing and personal effects; they are rugged containers designed for travel; they may have a lock to secure the items and they likely have compartments, trays or drawers to organize clothing and personal effects. The three nesting boxes are not designed to transport various items of clothing and personal effects, do not have handles, compartments, trays or drawers, or a lock to provide security and are not rugged or durable to withstand the rigors of travel. The containers involved in this case are primarily decorative articles that might store a few items if not nested, but are not primarily utilitarian. Accordingly, we find that the nesting boxes described in this case are not “trunks.” Further, the articles described above are not “similar containers” to the list of exemplars in heading 4202, HTSUS. The Court of International Trade held in Totes, Inc. v. United States, 865 F. Supp. 867 (Ct. Int’l Trade 1994), that containers that organized an automobile trunk were classified in heading 4202, HTSUS, as “similar containers” by application of ejusdem generis (which means of the same kind). The court noted that the individual exemplars are “disparate in their physical characteristics, purposes and uses ranging from s

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. GRI 6 provides that for legal purposes, the classification of goods in the subheadings of a heading shall be determined according to the terms of those subheadings and any related Subheading Notes and, mutatis mutandis, to the above Rules, on the understanding that only subheadings at the same level are comparable. For the purposes of this Rule the relative Section and Chapter Notes also apply, unless the context otherwise requires. The HTSUS subheadings under consideration are the following: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:4202.12 Trunks, suitcases, vanity cases, attache cases, briefcases, school satchels and similar containers: With outer surface of plastics or of textile materials: With outer surface of plastics ***4420 Wood marquetry and inlaid wood; caskets and cases for jewelry or cutlery and similar articles, of wood; statuettes and other ornaments, of wood: wooden articl