us-cbp-cross-rulings-hq-955798•HQ 955798: Classification of certain interior fittings incorporated into carry-on bags.
HQ 955798: Classification of certain interior fittings incorporated into carry-on bags.
us-cbp-cross-rulings-hq-955798HQ 955798: Classification of certain interior fittings incorporated into carry-on bags.Guidance
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 955798
February 24, 1994
CLA-2 CO:R:C:T 955798 ch
CATEGORY: Classification
TARIFF NO.: 6307.90.9986
Jerrie Varrone Mirga
Senior Economist
Economic Consulting Services, Inc.
1225 Nineteenth Street, N.W.
Washington, D.C. 20036
Re: Classification of certain interior fittings
incorporated into carry-on bags.
Dear Ms. Mirga:
This is in response to your letter of December 22, 1993, on
behalf of Naluco, Incorporated, requesting tariff classification
under the Harmonized Tariff Schedule of the United States
Annotated (HTSUSA) for certain articles imported from China.
After importation, these components will be assembled with other
materials of United States origin into carry-on bags. Samples
were provided to this office for examination.
FACTS:
The components manufactured in China are interior fittings
for carry-on bags (style 1621). With the exception of the
imported fittings, the finished bags are composed from materials
of United States origin. The Chinese components and the United
States materials are assembled at Naluco's factory in California
into the finished articles.
The imported articles are composed primarily of nylon
fabric. The first fitting is a shoulder strap with three bar
slides and a snap hook at both ends. It is composed of leather
and webbing.
The second component is described as a lid pocket. This
article measures approximately 12 inches by 8 1/2 inches and is
composed of cardboard, nylon, PVC sheeting and elastic. This
item forms a pocket designed to carry small personal effects. It
will be sealed against one interior wall of the completed bag.
The third component is identified as an inside mesh pocket.
It is composed of a nylon zipper sewn on one side to a nylon mesh
fabric and on the other side to a nylon fabric. This article is
sewn inside the top lid of the finished container and is used to
hold miscellaneous personal effects.
The fourth imported article is designated as a tie tape with
center release buckle. It is composed of a buckle threaded to a
strip of elastic on either side. The tie tape is affixed to the
bottom of the finished bag and is used to secure small personal
effects.
The materials originating in the United States are used to
manufacture the main body of the completed bag. They include
polyester, nylon, nylon zipper, webbing, piping, rivets, PVC
sheeting, leather, plywood, metal frame, plastic handle and
wheels, thread, a label and a hangtag. These materials are used
to fabricate an article featuring an interior compartment secured
by means of a three-side zipper closure. The exterior of the bag
is of nylon and one side features two exterior pockets with
zipper closures. The bag measures approximately 21 inches by 14
inches by 9 inches. It may be carried by means of a top handle,
shoulder strap or pulled by means of built-in wheels.
You have submitted calculations which indicate that the cost
of the Chinese materials and labor comprises approximately 14
percent of the total cost for the finished product.
ISSUE:
What is the proper tariff classification for the imported
interior fittings?
LAW AND ANALYSIS:
General Rule of Interpretation (GRI) 2(a) states that:
Any reference in a heading to an article shall be taken
to include a reference to that article incomplete or
unfinished, provided that, as entered, the incomplete
or unfinished article has the essential character of
the complete or finished article. It shall also
include a reference to that article complete or
finished (or falling to be classified as complete or
finished by virtue of this rule), entered unassembled
or disassembled.
Thus, the imported interior fittings will be classified as a
carry-on bag if they have the essential character of a finished
carry-on bag. The finished bags are classifiable in heading
4202, HTSUSA, which provides inter alia for suitcases and similar
containers.
In this instance, the imported merchandise does not have the
essential character of a finished carry-on bag. The Chinese
components are accessories for the carry-on bag (shoulder strap,
fastener, pockets). In their imported condition, they do not
resemble a finished container. On the other hand, the materials
which are purchased and assembled in the United States comprise
the main body of the bag. These materials are used to fabricate
a compartment, a protective outer shell and means by which the
container can be transported. In sum, the imported components
play an ancillary role in relation to the finished goods.
Therefore, the instant merchandise is not classified in heading
4202, HTSUSA.
As the imported articles are not more specifically described
elsewhere in the tariff schedule, they shall be classified as
other textile articles of heading 6307, HTSUSA.
HOLDING:
The subject merchandise is classifiable under subheading
6307.90.9986, HTSUSA, which provides for other made up articles,
including dress patterns: other: other: other, other: other.
The applicable rate of duty is 7 percent ad valorem.
Sincerely,
John Durant, Director
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