HQ 951631: Self-folding collapsible umbrella and case which expandsinto tote bag with umbrella compartment are classifiable togetherpursuant to GRI 5(a). Container; specially; shaped; fitted

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 951631

                         October 2, 1992

CLA-2 CO:R:C:T  951631 HP

CATEGORY:  Classification

TARIFF NO.:   6601.91.0000; 9902.66.01

Mr. Patrick D. Gill
Rode & Qualey
295 Madison Avenue
New York, NY 10017

RE:  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. Gill:

     This is in reply to your letter of March 12, 1992.  That
letter concerned the tariff classification, under the Harmonized
Tariff Schedule of the United States Annotated (HTSUSA), of an
umbrella and carrying case, produced in China.  Please reference
your client Fisher & Company.

FACTS:

     The merchandise at issue consists of a self-folding
collapsible umbrella made of 100% nylon fabric with a telescopic
metal shaft, plastic handle and braided textile hanging loop. 
You state that the umbrella will be imported and sold as a unit
with a tote/shopping bag made of matching pattern 100% nylon
fabric which has a double reversible zippered enclosure.  When
fully expanded, the bag has two handles, and is 17" in length by
14" in height.  The expanded bag has a 3" zippered bottom gusset
pocket which serves as a compartment for carrying the umbrella.

ISSUE:

     Whether the instant merchandise is classified as composite
goods, as a set, or separately under the HTSUSA?

LAW AND ANALYSIS:

     Heading 6601, HTSUSA, provides for umbrellas.  With respect
to the tote/case, heading 6603, HTSUSA, provides for, inter alia,
parts, trimmings and accessories of umbrellas.  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 GRIs 2 through 4,
taken in order.  Note 3 to Chapter 66, HTSUSA, states that
"[h]eading 6603 does not cover parts, trimmings or accessories of
textile materials, or covers, tassels, thongs, umbrella cases or
the like, of any textile material."  Therefore, this heading is
disqualified.    The Note then goes on to say that "[s]uch goods
entered with, but not fitted to, articles of heading 6601 ... are
to be classified separately [(outside of heading 6601)] and are
not to be treated as forming part of these articles."  Emphasis
added.  You argue that

               [t]he case for the umbrella ... is
          classifiable with the umbrella ... because it
          is ... presented with the umbrella and is
          fitted to the umbrella as required by the
          statute.  Tariff provisions are to be given
          effect as written according to the ordinary
          meaning of the terms used.  The term "fit"
          means: "1.a. To be the proper size and shape
          for. b. To cause to fit.  2. To be
          appropriate or suitable to."  The American
          Heritage Dictionary, Second College Edition
          (1985).

               The carrying case is of the same fabric
          as the umbrella and is the proper size and is
          specially shaped or fitted to hold the
          collapsible umbrella.  The entire design and
          manner in which the case encloses the
          umbrella clearly indicates that it is fitted
          to the umbrella.  When the umbrella is
          properly enclosed in the case it looks
          exactly the same as any other telescopic
          umbrella in a conventional fitted case that
          does not have the tote feature.  Simply
          because the carrying case can also be used as
          a tote bag does not alter the fact that it is
          a case for an umbrella which is fitted to and
          forms part of the umbrella.

     We agree with your assumption that an umbrella imported with
a conventional form-fitted case would be classifiable together in
heading 6601, HTSUSA.  The merchandise at issue, however, is more
than a conventional case.  It is true that when inverted and
folded the case looks like a conventional case.  It is also true
that when opened to its tote bag form, it looks like a
unsubstantial tote bag with a compartment for the umbrella.  The
tote bag properties are, however, merely incidental to those of
the "umbrella case".  It is highly unlikely that the merchandise
will be purchased for its tote bag properties.  While it is clear
that this dual purpose article is not an "umbrella case" intended
by the drafters of the tariff schedule to be classified as a
part, fitting or accessory of articles of heading 6601, HTSUSA,
it is also clear that the article's ancillary tote bag properties
should not cause the case to be classified separately.

     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 of June 8, 1990, we underwent this analysis during a
classification of a similar article.  Therein, we held 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.

     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