Study Guide

14. The Interpretation Rules

14.27. Interpretation Rule 5(a): specially shaped or fitted cases

Rule 5(a) directs:

(a) Camera cases, musical instrument cases, gun cases, drawing instrument cases, necklace cases and similar containers, specially shaped or fitted to contain a specific article or set of articles, suitable for long-term use and presented with the articles for which they are intended, shall be classified with such articles when of a kind normally sold therewith. This Rule does not, however, apply to containers which give the whole its essential character;

This refers to cases specifically shaped or fitted to contain a specific article. It mentions cases for cameras, musical instruments, guns, drawing instruments, and necklaces, and includes containers that are similar in nature.

Conditions a case or container must meet

01 Sold with the article

Normally sold with the article they are designed to contain.

02 Keep and protect

Keep and protect the article when it is not in use.

03 Specific to the article

Of no real use for articles other than those for which they are designed.

04 Suitable for long-term use

At least as durable as the article they contain, not goods to be disposed of once the contents are taken out.

Rule 5(a) refers to cases presented with the article for which they are intended. The cases are therefore required to be imported with the article, even though the article and the case may be packed separately for ease of transport.

Where the case meets these conditions, classify the case or container in the same heading as the article it is designed to contain.

When Rule 5(a) does not apply

If the cases or containers are imported without their contents, they are classified according to their own characteristics.

This Rule does not, however, apply to containers which give the whole its essential character…

Rule 5(a) also does not apply to containers which give the whole its essential character. A case of unusually high value or ornamental nature, especially where the contents are not commensurate with the status or quality of the container, would not be subsumed into the classification of the contents. The classification would most likely follow the container.

For example, an ornately decorated wooden jewelry box imported containing only an inexpensive necklace would not be classified with the necklace under heading 7117 (imitation jewelry). The box is not of a kind normally used for packing such goods, and its design, durability and higher value give the whole its essential character. It would therefore be correctly classified under heading 4420 (wooden articles of furniture) rather than following the contents.