us-cbp-cross-rulings-hq-081265•HQ 081265: Tariff Classification of a lady's travel bag with accessories
HQ 081265: Tariff Classification of a lady's travel bag with accessories
us-cbp-cross-rulings-hq-081265HQ 081265: Tariff Classification of a lady's travel bag with accessoriesGuidance
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 081265
April 24 1989
CLA-2 CO:R:C:G 081265 c
CATEGORY: Classification
TARIFF NO.: 4202.92.1500; 4202.93.3030
Mr. David Krakauer
Vice President-Operations
Roger Gimbel Accessories, Inc.
4 West 33rd Street
New York, New York 10001-3386
RE: Tariff Classification of a lady's travel bag with
accessories
Dear Mr. Krakauer:
In a letter dated September 21, 1987, you inquired as to
the dutiable status under the Harmonized Tariff Schedule of the
United States (HTSUSA), of a lady's travel bag and its
accessories produced in China. Samples were submitted for
examination.
FACTS:
The sample submitted is a lady's travel bag, style P5002,
which measures approximately 7 inches by 10.25 inches by 2.25
inches. It contains within one compartment an eye glass case,
a coin purse and a change purse, all secured by a full top
width textile coil zipper closure.
ISSUE:
Should the travel bag and its accessories be considered a
set for tariff purposes?
LAW AND ANALYSIS:
General Rule of Interpretation (GRI) 3 is applicable in
this situation. Its relevant portions provide as follows:
- 2 -
When by application of rule 2(b) or
for any other reason, goods are, prima
facie, classifiable under two or more
headings, classification shall be effected
as follows:
(a) The heading which provides the most specific
description shall be preferred to headings
providing a more general description. However,
when two or more headings each refer to part only
of the materials or substances contained in mixed
or composite goods or to part only of the items
in a set put up for retail sale, those headings
are to be regarded as equally specific in relation
to those goods, even if one of them gives a more
complete or precise description of the goods.
(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), 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 for GRI 3(b) state in pertinent part
as follows:
(VIII) The factor which determines essential
character will vary as between different
kinds of goods. It may, for example, be
determined by the nature of the material
or component, its bulk, quantity, weight
or value, or by the role of a constituent
material in relation to the use of the goods.
(X) 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. Therefore, for example,
six fondue forks cannot be regarded as a set
within the meaning of this Rule;
(b) consist of products or articles put up
together to meet a particular need or carry
out a specific activity; and
- 3 -
(c) are put up in a manner suitable for sale
directly to users without repacking (e.g.
in boxes or cases or on boards).
The travel bag and its accessories constitute a set in
that they meet all the requirements listed in the Explanatory
Notes for GRI 3. Specifically, the travel bag and its
accessories are prima facie classifiable in different headings.
They are put up in a manner suitable for retail sale and are
also comparable to the many travel kit bags sold for retail on
the market today. Also, the combination of the travel bag with
its contents meet the specific needs for a woman who first
requires the travel bag and then utilizes the accessories,
contained within the bag, on a daily basis.
It is our observation that the essential character of the
set is imparted by the travel bag. Specifically, the travel
bag plays a major role in the use of the set by virtue of its
size and the fact that it contains the accessories during
travel.
HOLDING:
The travel bag with its accessories is classifiable, when
composed of 100 percent cotton, under subheading 4202.92.1500,
HTSUSA, as travel, sports and similar bags, with outer surface
of textile materials, of vegetable fibers and not of pile or
tufted construction, of cotton with duty at the rate of 7.2
percent ad valorem. The applicable textile category is 369.
The travel bag with its accessories is classifiable, when
composed of 65 percent polyester and 35 percent cotton, under
subheading 4202.92.3030, HTSUSA, as travel, sports and similar
bags, with outer surface of textile materials, other, other, of
man-made fibers, other with duty at the rate of 20 percent ad
valorem. The applicable textile category is 670.
Sincerely,
John Durant, Director
Commercial Rulings Division
6cc: Area Director, New York Seaport
1cc: Department of Commerce
1cc: Kevin Gorman NY Seaport
DFCahill:jaj:1/30/89
Ti chiedi come si applica questo testo alla tua situazione?
Consulenza gratuita, senza impegno
Descrivi la tua situazione. Il nostro team ti ricontatterà via e-mail per la tua consulenza.
Continua la tua ricerca in ChatGPT o Claude
Collega Omnilex per cercare nel corpus legale dal tuo assistente IA.