HQ 955797: Classification of certain organizer panels and divider pads which will be incorporated into computer bags.

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 955797

                        February 24, 1994

CLA-2 CO:R:C:T 955797 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 organizer panels and divider
     pads which will be incorporated into computer 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 computer bags.  Samples
were provided to this office for examination.

FACTS:

     The components manufactured in China are interior fittings
for computer bags (style 1105).  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 described as a front organizer
panel.  It will be placed under the top lid of the computer bag. 
One side of the panel possesses slots to hold pens, calculators
and other small miscellaneous goods.

     The second component is described as a center organizer
panel.  One end of this article is sewn inside the top lid of the
bag beneath the front organizer panel.  The other end may be
secured to the lid by means of a plastic buckle.  It features
slots on both sides to hold computer disks, pens and other small
articles, as well as a pouch with a hook and loop fastener.

     The third, fourth and fifth samples are identified as
divider pads.  They measure approximately 16 1/2 inches, 10
inches and 5 inches in length respectively and are used to
cushion a computer.  The pads are secured to the interior of the
computer bag by means of hook and loop fasteners.

     The materials originating in the United States are used to
manufacture the main body of the computer bag.  They include
nylon, leather, nylon zippers, webbing, hook and loop fastener
material, rings, PE foam, plastic buckle, hone cone frame,
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 an exterior pocket with a hook and
loop fastener.  It measures approximately 15 inches by 12 inches
by 4 1/2 inches.  The container may be carried by means of a top
handle or a shoulder strap.

     You have submitted calculations which indicate that the cost
of the Chinese materials and labor comprises approximately 10
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
computer bag if they have the essential character of a finished
computer 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 computer bag.  The Chinese
components serve merely to organize, pad and protect the contents
of the finished product.  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 to store a computer and computer
accessories, 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