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HQ 081942


February 14, 1990

CLA-2 CO:R:C:G 081942 NLP

CATEGORY: CLASSIFICATION

TARIFF NO.: 4202.92.4500, HTSUS

Ms. Elizabeth Brault
Fingerhut Corporation
4400 Baker Road A-195
Minnetonka, MN. 55343

RE: Five piece luggage set

Dear Ms. Brault:

This is in response to Mr. John Goodrich's letter, dated August 28, 1987, requesting a tariff classification ruling for a five piece luggage set under the Harmonized Tariff Schedule of the United States (HTSUS).

FACTS:

The luggage set consists of two pullman-type suitcases; the first suitcase is 23 x 15 x 6-1/2 inches and has a pull strap and casters, the second suitcase is 21 x 13 x 5 inches and is without a pull strap and casters. The third piece of luggage is a carry-on shoulder bag with two compartments that is 15 x 11 x 6-1/2 inches. The fourth piece is a travel toiletry bag with a zipper top and loop handle that is 8-1/2 x 3 x 5 inches. The fifth piece is a handbag with a 36 inch strap that is 11 x 8 x 3 inches. The handbag has a single compartment with an open top pocket and a fold over flap top that covers both the main compartment and pocket. The luggage set was imported from Korea or Taiwan.

A sample was submitted for our examination. A laboratory analysis of the handbag, which is made of the same materials as the other four pieces, shows that the outer layer of the sample is a cellular plastic that is reinforced with a textile backing.

ISSUES:

1. Whether the articles in question form a set or whether they are to be classified separately?

2. What is the classification of the luggage under the HTSUS?

LAW AND ANALYSIS:

Issue 1

Whether the articles in question form a set or whether they are to be classified separately?

The General Rules of Interpretation (GRI's) to the HTSUS govern the classification of goods in the tariff schedule. Goods which cannot be classified in accordance with GRI 1 are to be classified in accordance with subsequent GRI's taken in order. GRI 3 states, in pertinent part:

When by application of Rule 2(b) ]goods of more than one material or substance[ or for any other reason, goods are, prima facie, classifiable under two or more headings, classification shall be affected as follows:

(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)]which requires that goods be classified, if possible, under the more specific of the competing provisions[, 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 to the HTSUS constitute the official interpretation of the tariff at the international level. Explanatory Note (X) to GRI 3(b) provides:

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 (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).

For the sets mentioned above, the classification is made according to the component, or components taken together, which can be regarded as conferring on the set as a whole its essential character.

The instant merchandise consists of articles classifiable under two or more subheadings. The two pullman suitcases are classifiable in subheading 4202.92.4500 HTSUS, which provides for trunks, suitcases, vanity cases, attache cases, briefcases, school satchels, spectacle cases, binocular cases, camera cases, musical instrument cases, gun cases, holster and similiar containers...: other: with outer surface of plastic sheeting or of textile materials: other. The handbag is classifiable under subheading 4202.22.15, HTSUS, which provides for handbags, whether or not with shoulder strap, including those without handle: with outer surface of plastic sheeting.

The subject merchandise also meets the criteria set forth in (b) and (c). The articles in question are put together to carry out a specific activity; the pieces are to be used together when one travels. All five pieces are of the same color and are made of the same material. The four smaller pieces are packed within the larger suitcase, and then the merchandise is packed in a cardboard box for sale. The handbag should be classified as part of the set because it matches the other pieces, both in color and material, it is packed and intended to be sold with the other pieces, and it is related to the purpose of the rest of the set, and it may be used to carry items while one travels.

Thus, the items in question form a set. The essential character of the set is imparted by the two pullman-type suitcases because they are the main pieces and larger in size than the other three pieces. The set should thus be classified under Heading 4202 for trunks, suitcases, vanity cases, attache cases, briefcases, school satchels, spectacle cases, binocular cases, camera cases, ...and similiar containers.

Issue 2

What is the classification of the luggage under the HTSUS?

A laboratory analysis of the handbag, which is made of the same material as the other four pieces of luggage, reveals that the outer layer of the sample is a cellular plastic with a textile backing. Headquarters Ruling Letter 082803, dated December 26, 1988, determined that the term "outer surface" means that surface which is both visible and tactile. This ruling held that an article made from a plate, sheet, or strip of cellular plastic combined with a textile fabric, which is present for reinforcing purposes, has an outer surface of plastic sheeting.

HOLDING:

The luggage set is classifiable under the provision for trunks, suitcases, vanity cases, attache cases, briefcases, school satchels, spectacle cases, binocular cases, camera cases, musical instrument cases, gun cases, holster and similiar containers...: other: with outer surface of plastic sheeting or of textile materials: other, in subheading 4202.92.4500, HTSUS, dutiable at the rate of 20 percent ad valorem.

Sincerely,

John Durant, Director
Commercial Rulings Division

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