HQ 953584: Unassembled picnic cooler. GRI 2(a); unfinished; container

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 953584

                          July 20, 1993

CLA-2 CO:R:C:T  953584 HP

CATEGORY:  Classification

TARIFF NO.:   3926.90.2500; 4202.99.1000

Mr. Donald L. Fischer
Horton, Whiteley & Cooper
1900 Embarcadero, Suite 201
Oakland, CA 94606

RE:  Unassembled picnic cooler.  GRI 2(a); unfinished; container

Dear Mr. Fischer:

     This is in reply to your letter of March 8, 1993.  That
letter concerned the tariff classification, under the Harmonized
Tariff Schedule of the United States Annotated (HTSUSA), of
components of plastic beverage containers, produced in India. 
Please reference your client J&B International.

FACTS:

     The merchandise at issue consists of separately imported
components of plastic beverage carriers.  The finished product is
described as a molded plastic "sports novelty cooler."  It is an
insulated spherical picnic food carrier which resembles a sports
ball - e.g., a golf ball or a baseball - and measures
approximately 121/2" in diameter.  The completed carrier was
classified in HRL 950467 of December 24, 1991, under subheading
4202.99, HTSUSA, as a "similar" container.

     The three parts of the carrier consist of the plastic bottom
half, the plastic top half, and a semi-circular plastic handle
which clips onto the sides of the bottom half of the carrier.  A
clip on the underside of the handle attaches it to the upper
surface of the top sphere.  When the top half is fitted to the
bottom half, the handle secures the pieces together.

     The three pieces will be imported on different vessels and
itemized in different entries.  Alternatively, the top and bottom
half will be imported pre-assembled, with the plastic handle
imported separately on a different vessel and entry.

ISSUE:

     Whether the pieces are classifiable in the provision for the
whole container under the HTSUSA?

LAW AND ANALYSIS:

     Subheading 4202.99, HTSUSA, provides for, inter alia, other
containers of plastics.  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 subsequent GRIs, taken in order. 
GRI 2(a) holds that within a heading, any reference to an article
includes unfinished, incomplete, unassembled or disassembled
articles, so long as those unfinished, incomplete, unassembled or
disassembled articles have the essential character of the
completed articles.

     The Explanatory Notes (EN) to the Harmonized Commodity
Description and Coding System (Harmonized System) constitute the
official interpretation of the scope and content of the tariff at
the international level.  They represent the considered views of
classification experts of the Harmonized System Committee. 
Totes, Inc. v. United States, No. 91-09-00714, slip op. 92-153,
14 Int'l Trade Rep. (BNA) 1916, 1992 Ct. Intl. Trade LEXIS 158
(Ct. Int'l Trade 1992).  While not treated as dispositive, the EN
are to be given considerable weight in Customs' interpretation of
the HTSUSA.  Boast, Inc. v. United States, No. 91-11-00793, slip
op. 93-20, 1993 Ct. Intl. Trade LEXIS 19 (Ct. Int'l Trade 1993). 
It has therefore been the practice of the Customs Service to
follow, whenever possible, the terms of the Explanatory Notes
when interpreting the HTSUSA.  The EN to GRI 2(a), at page 2, 
describes the rule relating to articles presented unassembled as
providing that:

          (V)  . . . complete or finished articles
               presented unassembled or disassembled
               are to be classified in the same heading
               as the assembled article.  When goods
               are so presented, it is usually for
               reasons such as requirements or
               convenience of packing, handling or
               transport.

                              * * *

          (VII)     For the purposes of this Rule,
                    "articles presented unassembled or
                    disassembled means articles the
                    components of which are to be
                    assembled either by means of simple
                    fixing devices (screws, nuts,
                    bolts, etc.) or by riveting or
                    welding, for example, provided only
                    simple assembly operations are
                    involved.

     The EN to GRI 2(a) focus on the degree of assembly necessary
to make the component parts whole.  The EN emphasize that the
simpler the assembly process, the more likely the goods should be
deemed unassembled goods.  In this instance, it is clear that the
component parts are complete, that the upper and lower pieces
(but not the handle) each have the essential character of the
whole, and that the simple procedures necessary for completion
are attaching the top portion of the article to the bottom
portion of the article, and attaching the plastic handle to each
component.  Therefore, classification as an unassembled container
under GRI 2(a), HTSUSA, is controlling.

     The fact that the top and bottom portions of the container
are being imported at different times and in different entries
from the plastic handle does not impact upon classification under
GRI 2(a).  See HRL 951183 of June 18, 1992 (bottom and top
components of luggage, as well as straps and hardware, imported
separately and at different times).  Without the loose handle,
each piece continues to be recognizable as an unfinished
container.  There is no complex post-importation assembly
required.  Accordingly, the bottom and top portions of the
container, imported either together or separately, are both
classifiable as unfinished containers in heading 4202, HTSUSA.

HOLDING:

     As a result of the foregoing, the instant merchandise is
classified as follows:

The Top & Bottom Portions

     ... under subheading 4202.99.1000, HTSUSA, as other
     containers of plastics.  Pursuant to  502(a)(3) of the Trade
     Act of 1974 (19 U.S.C.  2462(a)(3)) and General Note
     3(c)(ii)(A), HTSUSA, India has been designated a beneficiary
     developing country for the purposes of the Generalized
     System of Preferences (GSP), provided for in Title V of the
     Trade Act of 1974, as amended (19 U.S.C.  2461 et seq.). 
     Provided all applicable requirements are met under the GSP
     program, this merchandise may be entered free of duty. 
     Otherwise, the applicable rate of duty is 3.4 percent ad
     valorem.

The Plastic Handle

     ... under subheading 3926.90.2500, HTSUSA, as handles of
     plastics not elsewhere provided for.  Pursuant to  502(a)(3)
     of the Trade Act of 1974 (19 U.S.C.  2462(a)(3)) and General
     Note 3(c)(ii)(A), HTSUSA, India has been designated a
     beneficiary developing country for the purposes of the
     Generalized System of Preferences (GSP), provided for in
     Title V of the Trade Act of 1974, as amended (19 U.S.C.
      2461 et seq.).  Provided all applicable requirements are
     met under the GSP program, this merchandise may be entered
     free of duty.  Otherwise, the applicable rate of duty is 6.5
     percent ad valorem.

     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