us-cbp-cross-rulings-hq-082622•HQ 082622: Tariff classification of a mapholder and mileage reader
HQ 082622: Tariff classification of a mapholder and mileage reader
us-cbp-cross-rulings-hq-082622HQ 082622: Tariff classification of a mapholder and mileage readerGuidance
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 082622
April 7 1989
CLA-2 CO:R:C:G 082622 DC
CATEGORY: Classification
TARIFF NO.: 4202.92.9040
Francis W. Foote, Esq.
Siegel, Mandell & Davidson, P.C.
Counselors At Law
655 Fifteenth Street, NW.
Washington, D.C. 20005
RE: Tariff classification of a mapholder and mileage reader
Dear Mr. Foote:
In a letter dated July 28, 1988, on behalf of Avon Products
Inc., you inquired as to the tariff classification under the
Harmonized Tariff Schedule of the United States Annotated
(HTSUSA) of a mapholder and a mileage reader produced in China.
FACTS:
The sample mapholder submitted measures approximately
fifteen inches in height by twenty-one inches in length when
unfolded and contains six pockets for storing maps on one side
and a large pouch (caddy) on the reverse side. The body of the
mapholder is constructed of vinyl (cellular plastic) sheeting
laminated to a nonwoven man-made fiber backing. The large pouch
is formed by sewing a clear plastic sheet along three sides of
one open half of the mapholder, and the entire outer edge of the
mapholder and the openings of the pockets and large pouch are
finished with a narrow textile fabric strip. The mapholder is
designed to be folded in half and then in thirds and is secured
by means of a nylon strap with a plastic buckle which is
permanently fastened to the outer surface of the article.
The sample mileage reader submitted measures approximately 6
1/2 inches by 1/2 inch. It incorporates a small compass and dial
at the top, a hollow interior with multiple numerical scales and
moveable linear indicator and a metal wheel at the bottom end.
The wheel is used to trace a route on a map and the linear
indicator, attached to the wheel, indicates the number of miles
on the traced route. The mileage reader will be imported and
sold at retail with the mapholder.
-2-
ISSUE:
1. Do the articles constitute a set
for tariff purposes?
2. What material imparts the essential
character to the mapholder?
3. Does the mapholder have an outer
surface of plastic sheeting?
LAW AND ANALYSIS:
In applying the HTSUSA, the Customs Service must follow the
terms of the statute. Classification of goods under the HTSUSA
is governed by the General Rules of Interpretation (GRI's). GRI
1 provides that "classification shall be determined according to
the terms of the headings and any relative section or chapter
notes, and, provided such headings or notes do not otherwise
require, according to [the remaining GRI's taken in order]." In
other words classification is governed first by the terms of the
headings of the tariff and relative section or chapter notes.
General Rule of Interpretation GRI 2(b), HTSUSA, provides in
part that "[t]he classification of goods consisting of more than
one material or substance shall be according to the principles of
Rule 3."
We note that map cases are classifiable under heading 4202,
TSUSA, while the mileage reader is classifiable under heading
9017, HTSUSA. When goods are prima facie classifiable under two
or more headings or subheadings in the HTSUSA, classification
must be determined based on the sequential application of the
principles set out in GRI 3, HTSUSA, which reads as follows:
3. 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.
-3-
(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.
GRI 3(b), HTSUSA, is relevant here inasmuch as GRI 3(a),
HTSUSA, cannot be used in this instance in determining
classification. The Explanatory Note for GRI 3, HTSUSA, states
that the term "goods put up in sets for retail sale" means goods
that:
(a) consist of at least two different articles prima
facie classifiable in different headings (or, by GRI
6, subheadings).
(b) consist of products or articles put together to meet
a particular need or carry out a specific activity;
and
(c) are put up in a manner suitable for sale directly to
users without repacking (e.g., in boxes or cases or
on boards).
It is your opinion that the mapholder and reader do not meet
criterion (b) of the above-cited Explanatory Note for "goods put
up in sets for retail sale." You maintain that the criterion was
not fulfilled because the mapholder and mileage reader are not
intended to be used together and do not relate to the same need
or activity. Specifically, the mapholder is used to store or
transport road maps and the mileage reader is used to measure
distances on maps. The sole relationship between the mapholder
and the mileage reader is the fact that both are used in
conjunction with maps. Also, the mapholder and mileage reader
are in use separately and at different times because the mileage
reader can only be used when a map has been removed from the
mapholder.
It is our view that the mapholder and reader constitute a
set for tariff purposes. Certainly, the mapholder and reader are
intended to be used together and do relate to the same activity.
Specifically, the mapholder which has a loop for securing the
reader performs a necessary function in holding both the reader
and the maps until such time as the reader is needed to perform
its function of measuring map distances.
-4-
Since we have concluded that the mapholder and reader
constitute a set for tariff purposes, it is necessary to
determine which component of the set imparts the essential
character thereto. In this instance the mapholder imparts the
essential character to the set due to its function of being a
holder for both the maps and the reader.
Inasmuch as the outer surface of the mapholder consists of
textile material and plastics, it is necessary to determine that
material which imparts the essential character to the outer
surface pursuant to GRI 3(b), HTSUSA, supra.
The Explanatory Notes for GRI 3(b), TSUSA, 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, its bulk, quantity, weight or value, or by
the role of a constitutent material in relation to
the use of the goods.
We note that the plastic sheeting on the outer surface
exceeds the surface area of the textile portion by a ratio of at
least three to one. Although a determination of essential
character of the outer surface of the mapholder cannot be based
solely on a physical measurement of the component materials of
the outer surface area, it is our observation that such a
measurement is of paramount importance in determining whether the
outer surface is "textile" or "plastic" for this merchandise.
Specifically, when viewing the mapholder, the materials of the
outer surface produce a visual impact which leaves little or no
doubt as to what material gives the outer surface its essential
character.
Further, an inspection of the sample mapholder shows that
the plastic sheeting is more significant in terms of bulk,
quantity and weight than the textile material. Also, the plastic
sheeting gives the mapholder the strength and structural
integrity which enables it to be used on a long-term basis as a
container for maps. Clearly, the mapholder could continue to
perform its intended function without the textile portion which
is primarily decorative, whereas absence of the plastic sheeting
would result in a product totally unsuitable for use as a
mapholder.
In view of the foregoing, it is our position that the
plastic sheeting imparts the essential character to the
mapholder.
-5-
With respect to the question as to whether the mapholder has
an "outer surface of plastic sheeting" for purposes of classifi-
cation under heading 4202, HTSUSA, the Explanatory Notes to
Chapter 39, HTSUSA, relating to plastics and textile combina-
tions, is relevant. Those notes in pertinent part read as
follows:
... otherwise, the classification of plastics and textile
combinations is essentially governed by Note 1(h) to
section XI, Note 3 to Chapter 56 and Note 2 to Chapter
59. The following products are also covered by this
chapter:
...
(d) plates, sheets and strip of cellular plastics combined
with textile fabrics, felts or nonwovens where the
textile is present merely for reinforcing purposes.
In order for an article to have an "outer surface of plastic
sheeting" the material forming that article must be classifiable
under the provisions for sheets of plastics in Chapter 39,
HTSUSA.
In this instance, the mapholder has an outer surface of
cellular plastics combined with a textile fabric which is present
merely for reinforcing purposes. Consequently, the mapholder has
an "outer surface of plastic sheeting."
In view of the foregoing the set comprised of the mapholder
and reader is classifiable in the same manner as the mapholder
which imparts the essential character to the set.
HOLDING:
The set is classifiable under subheading 4202.92.9040,
HTSUSA, as map cases, of plastic sheeting, with outer surface of
plastic sheeting, other, other with duty at the rate of 20
percent ad valorem.
Sincerely,
John Durant, Director
Commercial Rulings Division
6cc: A.D. N.Y. Seaport
1cc: John Durant
1cc: Kevin Gorman NY
DCahill:tj:typed 01/11/89
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