HQ 081724: Pet carrier

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 081724

                                   November 28, 1989


            CLA-2  CO:R:C:G  081724 DFC

            CATEGORY: Classification

            TARIFF NO.: 3926.90.9000

            Harold I. Loring, Esq.
            Grunfeld, Desiderio, Lebowitz & Silverman
            Counselors At Law
            12 East 49th Street
            New York, NY 10017

            RE: Pet carrier

            Dear Mr. Loring:

                 In a letter dated January 11, 1988, on behalf of Rolf C.
            Hagen (USA) Corp., you inquired as to the tariff classification
            of a pet carrier under the Tariff Schedules of the United
            States (TSUS).  Inasmuch as the provisions of the TSUS are no
            longer in effect, we will answer your inquiry under the
            provisions of the Harmonized Tariff Schedule of the United
            States Annotated (HTSUSA), which became effective on January 1,
            1989.  A sample was submitted for examination.

            FACTS:

                 The sample which is called a "Pet Voyageur" is made of
            injection molded plastic. It is a pet carrier consisting of
            a plastic top with handle, a plastic bottom, a worked iron door
            grate and plastic fasteners.  The top and bottom portions will
            be imported separately.

            ISSUE:

                 Can importations of plastic tops and plastic bottoms
            entered in separate shipments be considered incomplete or
            unfinished containers similar to those enumerated in the first
            part of heading 4202, HTSUSA?




















                                          -2-


            LAW AND ANALYSIS:

                 Classification of goods under the HTSUSA 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.

                 General Rule of Interpretation GRI 2(a), HTSUSA, provides
            as follows:

                        Any reference in a heading to an article
                        shall be taken to include a reference to
                        that article incomplete or unfinished,
                        provided that, as presented, 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.

                 It has been suggested that since the top and bottom pieces
            are the same size and shape and are of the same construction,
            they are interchangeable.  Two tops, two bottoms or a top and
            bottom could make up an incomplete or unfinished pet carrier.
            However, it is our observation that the top and bottom pieces
            are not interchangeable. For example, the top portion has a
            handle while the bottom portion lacks a handle and the top
            portion has open spaces for ventilation while the bottom
            portion lacks these openings.

                 It is our position that neither the top portion nor the
            bottom portion of the pet carrier imparts the essential
            character to the carrier. The primary function of the article
            is to carry a cat or dog to a particular destination. This
            function cannot be accomplished by either two top portions or
            two bottom portions imported separately.


















                                          -3-


                 In view of the foregoing, it is our opinion that
            importations of plastic tops and plastic bottoms in separate
            shipments cannot be considered incomplete or unfinished
            containers within the meaning of GRI 2(a), HTSUSA.


            HOLDING:

                 The tops or bottoms imported separately, with or without
            the iron door grates and plastic fasteners, are classifiable
            under subheading 3926.90.90.00, HTSUSA, as other articles of
            plastics and articles of other materials of headings 3901 to
            3914, other, other, other, with duty at the rate of 5.3 percent
            ad valorem.

                                        Sincerely,




                                        John Durant Director
                                        Commercial Rulings Division







































            6cc AD NY Seaport
            1cc Kevin Gorman NY Seaport
            Cahill library/peh
            081724 DFC