HQ 0083456 - Garfield Catch All - United States International Trade Commision Rulings

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HQ 083456

February 12, 1990

CLA-2 CO:R:C:G 083456 JBW

CATEGORY: CLASSIFICATION

TARIFF NO.: 6307.90.9050

Ms. Laura Fumagalli
Import Manager
Dakin Inc.
Post Office Box 7746
San Francisco, California 94120

RE: Garfield Catch All

Dear Ms. Fumagalli:

Your letter of November 23, 1988, on behalf of Dakin, Inc., addressed to our New York office, has been referred to this office for reply concerning the classification of your "Garfield Catch All" item under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA).

FACTS:

You requested a binding ruling on the classification of your "Garfield Catch All," item number 03-9390. This product consists of a bag constructed of raschel knit fabric and formed by sewing the edges with a narrow strip of textile fabric. Attached to top of the bag is a stuffed "Garfield" head of textile material with plastic eyes and nose. You state that the product is constructed entirely of man-made fibers. The bag has an opening to permit the user to place items inside.

ISSUE:

What is the classification of a stuffed animal head attached to a raschel knit bag under the HTSUSA?

LAW AND ANALYSIS:

The General Rules of Interpretation (GRI's) set forth the legal framework in which merchandise is to be classified under the HTSUSA. GRI 1 requires that classification be determined first according to the terms of the headings of the tariff and any relative section or chapter notes and, unless otherwise required, according to the remaining GRI's.

The merchandise submitted for classification consists of two components: the raschel knit bag and the stuffed head. The components, if imported separately, would be classified under different headings. However, when the components are bound together to form an inseparable whole, the item is considered a composite good.

GRI 3(b) governs the classification of composite goods. This rule requires that a composite good be classified as if consisting of the component that provides the good its essential character. The Explanatory Notes, which provide the official interpretation of the HTSUSA at the international level, state that the factors determining essential character may vary as between different kinds of goods. The Notes suggest that essential character may be determined by the nature of a component or material, its bulk, weight, or value, or by the role of a constituent material in relation to the use of the good.

The bag plays the principal role in the use of the product. As stated in your letter, the item will be used as a storage sack for a child's toys, books, or clothing. The "Garfield" head serves no function in the use of the item, but merely provides decoration or ornamentation. Consequently, the bag imparts the essential character to the product.

The bag is constructed of a knit fabric that is manufactured on a raschel knit machine. The Customs Service has ruled that raschel knit fabric, although appearing to be a net, is not a net under Heading 5608, HTSUSA. Furthermore, this fabric does not fit the definition of a net fabric provided in the Explanatory Notes to Heading 5804, HTSUSA.

Heading 6307, HTSUSA, provides for other made up textile articles that are not more specifically described in other headings of the nomenclature. The bag, as imported, falls under no other specific heading.

HOLDING:

The "Garfield Catch All," item number 03-9390, is classified under subheading 6307.90.9050, HTSUSA, as other made up articles, and is subject to a duty of 7 percent ad valorem.

Sincerely,

John Durant, Director
Commercial Rulings Division

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