HQ 081923: Classification of a shoulder cushion

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 081923

                                  December 1, 1988




          CLA-2 CO:R:C:G  081923 DSN

          CATEGORY:  Classification

          TARIFF NO.:  3926.90.9050

          Mr. David L. McClees
          President, Talus Corporation
          400 Riverside Street
          Portland, Maine 04103

          RE:  Classification of a shoulder cushion

          Dear Mr. McClees:

                This is in response to your letter of December 28, 1987, in
          which you requested tariff classification under both the Tariff
          Schedules of the United States Annotated (TSUSA), and the
          Harmonized Tariff Schedule of the United States Annotated
          (HTSUSA), for a "wedgit" nonslip shoulder cushion.  Our New York
          field office has furnished you with an answer regarding
          classification under the TSUSA, and under the HTSUSA for the
          separate components, as well as GSP eligibility.  This ruling
          letter concerns classification under the HTSUSA of the complete
          wedgit shoulder cushion.

          FACTS:

                The "wedgit" shoulder cushion is designed to assist a
          person in carrying their luggage.  The cushion is composed of a
          foamed polyester plastic pad with a polyester-cotton blend fabric
          cover.  The fabric cover is 65 percent polyester and 35 percent
          cotton.  The cushion is designed to be attached to a luggage
          strap by wrapping the fabric cover flap around the luggage strap
          and securing it to the cushion with the Velcro closure.  The
          cushion presumably provides comfort as well as preventing the
          luggage from slipping from a user's shoulder.

          ISSUE:

                How is an article classified when it is composed of
          components made of different materials?          















                                         -2-

          LAW AND ANALYSIS:

                Classification of goods in the HTSUSA is governed by the
          General Rules of Interpretation (GRI's), taken in order.  GRI 1
          provides that classification shall be determined according to the
          terms of the headings and any relative section or chapter notes.
          There are no headings which specifically refer to this type of
          merchandise.  GRI 2(a), refers to articles which are incomplete
          or unfinished.  GRI 2(a) is inapplicable to the instant case
          because the merchandise is finished.  GRI 2(b) provides that any
          reference in a heading to a material shall be taken to include
          combinations of that material with other materials, and that
          classification of goods consisting of more than one material
          shall be according to the principles of Rule 3 if they are prima
          facie classifiable under two or more headings.  In the instant
          case, the shoulder cushion consists of a foamed polyester plastic
          pad, and a textile fabric cover, creating a situation where the
          article is classifiable under two headings.

                GRI 3(a) provides that the heading with the most specific
          description of the merchandise is to be preferred.  The heading
          that is applicable to the foamed polyester plastic pad is heading
          3926, which provides for other articles of plastics and articles
          of other materials.  The heading applicable to the textile fabric
          cover is heading 6307, which provides for other made up articles
          of textile fabrics.  Both headings are equally descriptive, and
          therefore, we must proceed to GRI 3(b).

                Under GRI 3(b), mixtures and composite goods consisting of
          different materials or made up of different components 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.  According to the Explanatory Notes
          which constitute the official interpretation of the HTSUSA at the
          international level, essential character may 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.

                We believe that the essential character of the "wedgit" is
          imparted by the foamed polyester plastic pad because the pad is
          indispensable to the functioning of this article.  The
          merchandise cannot be considered a shoulder pad without the
          presence of the pad.  Inasmuch as the shoulder pad is supposed to
          provide comfort as well as preventing slippage off the shoulder,
          the plastic pad is essential to the objective of this article.
















                                         -3-

          If the plastic pad were removed, the article would no longer
          provide comfort nor prevent slippage.  The cover serves to
          protect the plastic pad from wear and also to hold the plastic
          pad in place.

          HOLDING:

                In view of the foregoing, the shoulder cushion is properly
          classified under subheading 3926.90.9050, HTSUSA, which provides
          for other articles of plastics and articles of other materials of
          heading 3901 to 3914, other, other, other, and dutiable at the
          rate of 5.3 percent ad valorem unless eligible for GSP treatment.

                                        Sincerely,



                                        John Durant, Director
                                        Commercial Rulings Division