us-cbp-cross-rulings-hq-084425•HQ 084425: Tariff classification of professional chef's tools storage knife rolls produced in Taiwan or Korea
HQ 084425: Tariff classification of professional chef's tools storage knife rolls produced in Taiwan or Korea
us-cbp-cross-rulings-hq-084425HQ 084425: Tariff classification of professional chef's tools storage knife rolls produced in Taiwan or KoreaGuidance
Native CBP ruling rendition. Applicability is fact-specific; modification/revocation relationships and original publisher date are retained. Publisher sentinel year0001 means unknown date, not a historical legal adoption.
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
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