us-cbp-cross-rulings-hq-083770•HQ 083770: Classification of the main panel of a military field pack
HQ 083770: Classification of the main panel of a military field pack
us-cbp-cross-rulings-hq-083770HQ 083770: Classification of the main panel of a military field packGuidance
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 083770
June 09, 1989
CLA-2:CO:R:C:G 083770 SR
CATEGORY: Classification
TARIFF NO.: 6307.90.9030
Mr. Michael K. Tomenga
McKenna, Conner, & Cuneo
1575 Eye Street, N.W.
Washington, D.C. 20005
RE: Classification of the main panel of a military field pack
Dear Mr. Tomenga:
This is in reference to your letter dated February 15, 1989,
requesting the tariff classification of a military field pack
under the Harmonized Tariff Schedule of the United States
Annotated (HTSUSA). A sample produced in Korea was provided.
FACTS:
The merchandise at issue is the back panel of a military
field pack. The back panel is manufactured of man-made textile
materials which are said to be of United States origin. The
panel consists of a piece of fabric with three pockets that will
make up the front panel of the backpack. The pack is designed
for use with a frame and has a pad that slips over the top of a
frame that serves to hold the pack to the frame, support the
weight of the pack, and cushion the user from the hard metal of
the frame. The backpack also has shoulder straps which allow it
to be used without the frame.
After importation the panel will be used in the manufacture
of an incomplete medium military field pack. All components are
cut and sewn in Korea, thus the component is considered to be a
-2-
foreign product. To be permitted entry as Emergency War
Materials, certification by the Department of Defense (DOD) is
required. The DOD certification has not been submitted as
required by subheading 9808.00.30, HTSUSA, which provides for
duty free entry for articles for military departments, materials
certified to the Commissioner of Customs by the authorized
procuring agencies to be emergency war material purchased abroad.
In absence of the DOD certification subheading 9808, HTSUSA,
cannot be applied.
ISSUE:
Whether the main panel of the military field pack is
classified as a backpack or as a made up article.
LAW AND ANALYSIS:
The importer claims that the manufacture of the main panel
of the back pack is only a small portion of the time, costs, and
operations necessary to transform the main panel into a completed
backpack. However, the back panel that is necessary to complete
the backpack is also a product of Korea and the two parts are
merely assembled in the United States. The statistics of the
costs produced by the importer are inaccurate because they do not
include the cost of the labor.
Classification of goods under the HTSUSA is in accordance
with the General Rules of Interpretation (GRI), taken in order.
GRI 2(a) provides 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. The main panel at issue does not provide the
essential character of the completed backpack. It does not
provide the bulk of the completed product nor does it provide the
main role of the good. As imported it is not sufficiently
completed to provide the shape of a backpack.
HOLDING:
The merchandise at issue is classifiable under subheading
6307.90.9030, HTSUSA, which provides for other made up articles,
-3-
other, other, other. The rate of duty is 7 percent ad valorem
unless qualifying for free entry under subheading 9808.00.0030,
HTSUSA, upon submission of the proper certification.
Sincerely,
John Durant, Director
Commercial Rulings Division
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