HQ 954419: Bag, barnico; GRI 3(c)

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 954419 

                          July 23, 1993 

CLA-2  CO:R:C:M  954419  DFC 

CATEGORY:  Classification 

TARIFF NO.:  9401.79.00 

Ms. Valerie Taylor 
Kendall Corporation
19 Meadowbrook Road
Woodbridge, Ct.  06525

RE:  Bag, barnico; GRI 3(c) 

Dear Ms. Taylor:

     Your letter dated May 12, 1993, to the Area Director of
Customs in New York, concerning the tariff classification under
the Harmonized Tariff Schedule of the United States (HTSUS), of
the MB-1 Container Barnico Bag, has been referred to this office
for a direct reply to you.  A sample along with descriptive
literature was submitted for examination.     

FACTS: 

     The sample consists of a textile material bag which has a
flap with eyelets and a separate rectangular rest member having
peripheral pegs which engage with the eyelets to permit the rest
member to be used as a back rest or a neck rest.  The bag
contains a stiffening device comprising two L-shaped members
rotatably arranged in a cross-member.  With the ends of the L-
shaped member inserted into respective pockets and/or tabs inside
the bag, a firm and stable support is provided.  A carrying strap
is connected to the bag.  The bag measures approximately 20
inches long x 12 inches wide x 11-1/2 inches high.  The bag,
loose inner lining and webbing are made of nylon.  The frame is
aluminum and the buckles are plastic.  

     United States Patent #5,070,973 indicates that the item was
designed to satisfy two purposes, one as a container to carry
personal effects, the other as a back rest or seat.  It is unique
in that a sport bag does not usually have an elaborate system of
framing and seat pad as does the Barnico Bag.  It is designed so
that the component referred to as the "rest member" is carried as
an addition to the bag so that it does not fill the interior
space. 




                               -2-

     The design of the article indicates that it is both suitable
for use as a portable seat/backrest and as a carry-all bag. 
Neither use appears to be casual, incidental, or subordinate to
the other.  The article can easily be used to carry merchandise. 
When carried, the bag may be supported by the shoulder strap.  

ISSUE: 

     Is the merchandise classifiable under heading 9401, HTSUS,
which provides for seats (other than those of heading 9402),
whether or not convertible into beds, and parts thereof, or under
heading 4202, HTSUS, which provides for trunks, suitcases, vanity
cases, etc?   

LAW AND ANALYSIS: 

     Classification of goods under the HTSUS is governed by the
General Rules of Interpretation (GRI's).  GRI 1 provides that
"classification shall be determined according to the terms of the
headings and any relative section or chapter notes, and, provided
such headings or notes do not otherwise require, according to
[the remaining GRI's taken in order]."  In other words,
classification is governed first by the terms of the headings of
the tariff and any relative section or chapter notes.  

     GRI 2(b), HTSUS, provides in part that "[t]he classification
of goods consisting of more than one material or substance shall
be according to the principles of Rule 3."  

     GRI 3, HTSUS, provides as follows:  

          3.   When, by application of Rule 2(b) or for any other
               reason, goods are prima facie classifiable under
               two or more headings, classification shall be
               effected as follows:  

               (a)  The heading which provides the most specific
                    description shall be preferred to headings
                    providing a more general description. 
                    However, when two or more headings each refer
                    to part only of the materials or substances
                    contained in mixed or composite goods . . .  
                    those headings are to be regarded as equally
                    specific in relation to those goods, even if
                    one of them gives a more complete or precise
                    description of the goods.  






                               -3- 

               (b)  Mixtures, composite goods consisting of
                    different materials or made up of different
                    components, and goods put up in sets for
                    retail sale, shall be classified as if they
                    consisted of the material or component which
                    gives them their essential character, insofar
                    as this criterion is applicable. 

               (c)  When goods cannot be classified by reference
                    to 3(a) or 3(b), they shall be classified
                    under the heading which occurs last in
                    numerical order among those which equally
                    merit consideration.   

     The article is prima facie classifiable under either heading
4202, HTSUS, or heading 9401, HTSUS.  However, GRI 3(a) is not
applicable because neither heading provides a more specific
description of the merchandise. 

     GRI 3(b) is not viable because the article has a dual 
purpose which makes it more than an article of heading 4202,
HTSUS, or a seat of heading 9401, HTSUS.  Consequently, we are
unable to ascertain which component of the article imparts the
essential character thereto. 

     In this instance the merchandise is classifiable under that
heading which occurs last in numerical order among those which
equally merit consideration pursuant to GRI 3(c), HTSUS.  Between
heading 4202, HTSUS, and subheading 9401.79.00, HTSUS, subheading
9401.79.00, HTSUS, occurs last in numerical order. 

HOLDING: 

     The "Barnico Bag" is classifiable under subheading
9401.79.00, HTSUS, which provides for seats (other than those of
heading 9402), whether or not convertible into beds, , other
seats, with metal frames, other, outdoor, with textile covered 
cushions or textile seating or backing material.  The applicable
rate of duty for this provision is 4% ad valorem.  


                                   Sincerely,


                                   John Durant, Director 
                                   Commercial Rulings Division