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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:

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

(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

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