us-cbp-cross-rulings-hq-952532•HQ 952532: DD 852980 revoked. Self-folding collapsible umbrella andcase which expands into tote bag with umbrella compartment areclassifiable together pursuant to GRI 5(a). Container;specially; shaped; fitted
HQ 952532: DD 852980 revoked. Self-folding collapsible umbrella andcase which expands into tote bag with umbrella compartment areclassifiable together pursuant to GRI 5(a). Container;specially; shaped; fitted
us-cbp-cross-rulings-hq-952532HQ 952532: DD 852980 revoked. Self-folding collapsible umbrella andcase which expands into tote bag with umbrella compartment areclassifiable together pursuant to GRI 5(a). Container;specially; shaped; fittedGuidance
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 952532
October 2, 1992
CLA-2 CO:R:C:T 952532 HP
CATEGORY: Classification
TARIFF NO.: 6601.91.0000
Mr. Louis S. Shoichet
Siegel, Mandell & Davidson, P.C.
One Whitehall Street
New York, NY 10004
RE: DD 852980 revoked. Self-folding collapsible umbrella and
case which expands into tote bag with umbrella compartment are
classifiable together pursuant to GRI 5(a). Container;
specially; shaped; fitted
Dear Mr. Shoichet:
This is further to your letter of May 29, 1990, in which you
requested a tariff classification ruling for Umbrell-A-Totes from
China. Please reference your client Avon Products, Inc.
FACTS:
The merchandise at issue was described in DD 852980 of June
8, 1990, as follows:
The submitted sample, Umbrell-A-Tote,
was identified as a collapsible umbrella made
of floral bouquet pattern 100% nylon fabric
with telescopic metal shaft, plastic handle
and braided textile hanging loop.
Accompanying this umbrella is a tote bag made
of matching floral bouquet pattern 100% nylon
fabric with double reversible zippered
enclosure. This tote bag when fully expanded
measures seventeen (17) inches in length by
fourteen (14) inches in height. This tote
bag also has a three (3) inch bottom gusset
pocket which serves as a compartment for
carrying this collapsible umbrella when using
the bag as a travel bag, shopping bag or
bingo bag. This tote bag has multiple uses,
i.e., this case may be used as both a
shopping bag or as a umbrella cover.
In DD 852980, we classified the tote bag separately from the
umbrella, as a travel bag under subheading 4202.92.3030,
Harmonized Tariff Schedule of the United States Annotated
(HTSUSA).
ISSUE:
Whether the instant merchandise is classified as composite
goods, as a set, or separately under the HTSUSA?
LAW AND ANALYSIS:
The General Rules of Interpretation (GRIs) to the HTSUSA
govern the classification of goods in the tariff schedule. GRI 1
states, in pertinent part, that such "classification shall be
determined according to the terms of the headings and any
relative section or chapter notes...." Goods which cannot be
classified in accordance with GRI 1 are to be classified in
accordance with subsequent GRIs, taken in order. GRI 5(a) states
that in addition to applying GRIs 1 through 4,
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 sets of articles, suitable for
long-term use and entered 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.
In DD 852980, we underwent this analysis, holding that
"[d]ue to its repetitive use..., it is Customs position that this
nylon tote bag is classifiable separately from the umbrella
because it does not meet the requirements of either GRI 5(a) or
(b)." This was incorrect. Not only does the "suitable for
repetitive use" exclusionary provision apply only to packing
materials and containers of GRI 5(b), but each requirement of
GRI 5(a) is met by the umbrella case at issue. Pursuant to GRI
5, therefore, the case is classifiable with the umbrella under
heading 6601, HTSUSA.
HOLDING:
As a result of the foregoing, the instant merchandise is
classified under subheading 6601.91.0000, HTSUSA, as umbrellas
and sun umbrellas (including walking-stick umbrellas, garden
umbrellas and similar umbrellas, other, having a telescopic
shaft. The applicable rate of duty is normally 8.2 percent ad
valorem. Self-folding telescopic shaft collapsible umbrellas
chiefly used for protection against rain, provided for in this
subheading, and entered into the Customs territory of the United
States on or before December 31, 1992, have an applicable duty
rate of Free. See subheading 9902.66.01, HTSUSA.
In order to insure uniformity in Customs classification of
this merchandise and eliminate uncertainty, we are revoking DD
852980 of June 8, 1990, pursuant to 19 C.F.R. 177.9(d)(1), to
reflect the above classification effective with the date of this
letter. This letter is not to be applied retroactively to DD
852980 (19 C.F.R. 177.9(d)(2)) and will not, therefore, affect
the transaction for the importation of your merchandise under
that ruling. However, for the purposes of future transactions in
merchandise of this type, including that for which the present
classification is requested, DD 852980 will not be valid
precedent. We recognize that pending transactions may be
adversely affected by this modification, in that current
contracts for importations arriving at a port subsequent to the
release of HRL 952532 will be classified under the new ruling.
If such a situation arises, you may, at your discretion, notify
this office and apply for relief from the binding effects of the
new ruling as may be dictated by the circumstances. However,
please be advised that in some instances involving import
restraints, such relief may require separate approvals from other
government agencies.
A copy of this ruling letter should be attached to the entry
documents filed at the time this merchandise is imported. If the
documents have been filed without a copy, this ruling should be
brought to the attention of the Customs officer handling the
transaction.
Sincerely,
John Durant, Director
Commercial Rulings Division
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