HQ 081942: Five piece luggage set

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 081942

                        February 14, 1990

CLA-2 CO:R:C:G  081942  NLP

CATEGORY:  Classification

TARIFF NO.: 4202.92.4500, HTSUS

Ms. Elizabeth Brault
Fingerhut Corporation
4400 Baker Road A-195
Minnetonka, MN. 55343

RE:  Five piece luggage set

Dear Ms. Brault:

     This is in response to Mr. John Goodrich's letter, dated
August 28, 1987, requesting a tariff classification ruling for a
five piece luggage set under the Harmonized Tariff Schedule of
the United States (HTSUS).

FACTS:

     The luggage set consists of two pullman-type suitcases; the
first suitcase is 23 x 15 x 6-1/2 inches and has a pull strap
and casters, the second suitcase is 21 x 13 x 5 inches and is
without a pull strap and casters. The third piece of luggage is a
carry-on shoulder bag with two compartments that is 15 x 11 x
6-1/2 inches.  The fourth piece is a travel toiletry bag with a
zipper top and loop handle that is 8-1/2 x 3 x 5 inches.  The
fifth piece is a handbag with a 36 inch strap that is 11 x 8 x 3
inches.  The handbag has a single compartment with an open top
pocket and a fold over flap top that covers both the main
compartment and pocket.  The luggage set was imported from Korea
or Taiwan.

     A sample was submitted for our examination.  A laboratory
analysis of the handbag, which is made of the same materials as
the other four pieces, shows that the outer layer of the sample
is a cellular plastic that is reinforced with a textile backing.

ISSUES:

1. Whether the articles in question form a set or whether they
are to be classified separately?

2. What is the classification of the luggage under the HTSUS?






                               -2-

LAW AND ANALYSIS:

Issue 1

     Whether the articles in question form a set or whether they
are to be classified separately?

    The General Rules of Interpretation (GRI's) to the HTSUS
govern the classification of goods in the tariff schedule.  Goods
which cannot be classified in accordance with GRI 1 are to be
classified in accordance with subsequent GRI's taken in order.
GRI 3 states, in pertinent part:

       When by application of Rule 2(b) ]goods of more than one
       material or substance[ or for any other reason, goods are,
       prima facie, classifiable under two or more headings,
       classification shall be affected as follows:

       (b)  Mixtures, composite goods consisting of different
            materials or made up of different components, and
            goods put up in sets for retail sale, which cannot be
            classified by reference to 3(a)]which requires that
            goods be classified, if possible, under the more
            specific of the competing provisions[, shall be
            classified as if they consisted of the material or
            component which gives them their essential character,
            insofar as this criterion is applicable.


The Explanatory Notes to the HTSUS constitute the official
interpretation of the tariff at the international level.
Explanatory Note (X) to GRI 3(b) provides:

       For the purposes of this Rule, the term "goods put up in
       sets for retail sale" shall be taken to mean goods which:

       (a)  consist of at least two different articles which are
            prima facie, classifiable in different headings (or,
            by GRI 6, subheadings);

       (b)  consist of products or articles put together to meet
            a particular need or carry out a specific activity;
            and

       (c) are put up in a manner suitable for sale directly to
           users without repacking (e.g., in boxes or cases or on
           boards).





                               -3-

        For the sets mentioned above, the classification is made
      according to the component, or components taken together,
      which can be regarded as conferring on the set as a whole
      its essential character.

     The instant merchandise consists of articles classifiable
under two or more subheadings. The two pullman suitcases are
classifiable in subheading 4202.92.4500 HTSUS, which provides for
trunks, suitcases, vanity cases, attache cases, briefcases,
school satchels, spectacle cases, binocular cases, camera cases,
musical instrument cases, gun cases, holster and similiar
containers...: other: with outer surface of plastic sheeting or
of textile materials: other.  The handbag is classifiable under
subheading 4202.22.15, HTSUS, which provides for handbags,
whether or not with shoulder strap, including those without
handle: with outer surface of plastic sheeting.

     The subject merchandise also meets the criteria set forth in
(b) and (c).  The articles in question are put together to carry
out a specific activity; the pieces are to be used together when
one travels.  All five pieces are of the same color and are made
of the same material.  The four smaller pieces are packed within
the larger suitcase, and then the merchandise is packed in a
cardboard box for sale.  The handbag should be classified as
part of the set because it matches the other pieces, both in
color and material, it is packed and intended to be sold with the
other pieces, and it is related to the purpose of the rest of the
set, and it may be used to carry items while one travels.

     Thus, the items in question form a set.  The essential
character of the set is imparted by the two pullman-type
suitcases because they are the main pieces and larger in size
than the other three pieces.  The set should thus be classified
under Heading 4202 for trunks, suitcases, vanity cases, attache
cases, briefcases, school satchels, spectacle cases, binocular
cases, camera cases, ...and similiar containers.

Issue 2

     What is the classification of the luggage under the HTSUS?

     A laboratory analysis of the handbag, which is made of the
same material as the other four pieces of luggage, reveals that
the outer layer of the sample is a cellular plastic with a
textile backing.  Headquarters Ruling Letter 082803, dated
December 26, 1988, determined that the term "outer surface" means
that surface which is both visible and tactile.  This ruling held
that an article made from a plate, sheet, or strip of cellular
plastic combined with a textile fabric, which is present for
reinforcing purposes, has an outer surface of plastic sheeting.


                               -4-

HOLDING:

     The luggage set is classifiable under the provision for
trunks, suitcases, vanity cases, attache cases, briefcases,
school satchels, spectacle cases, binocular cases, camera cases,
musical instrument cases, gun cases, holster and similiar
containers...: other: with outer surface of plastic sheeting or
of textile materials: other, in subheading 4202.92.4500, HTSUS,
dutiable at the rate of 20 percent ad valorem.

                              Sincerely,



                              John Durant, Director
                              Commercial Rulings Division