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HQ 089289


December 9, 1991

CLA-2 CO:R:C:T 089289 JS

CATEGORY: CLASSIFICATION

TARIFF NO.: 4202.19.0000

Robert L. Follick
Follick & Bessich, P.C.
225 Broadway
New York, NY 10007

RE: Luggage component; classifiable heading 4202, HTSUSA

Dear Mr. Follick:

This is in reference to your letter of May 1, 1991, on behalf of International Travel System, requesting classification of luggage components under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA).

FACTS:

The sample provided for our inspection is a bottom half of a pullman suitcase. It is made of a vinyl backed nylon material and measures approximately 31 x 24 inches, with an expandable maximum width of 9 inches. The component appears to be complete and in a condition ready to be joined to the lid portion of the finished suitcase; it has rigid edge and corner piping, a carrying handle securely affixed to the top, reinforcing straps sewn lengthwise onto the outside, inner straps for holding clothing into place, a rigid bottom flap with plastic fixtures for the attachment of wheels, and a half zipper sewn around the appropriate edge. The final assembly would require only the sewing and riveting of the top shell onto this bottom.

Pursuant to our request for additional information, you stated that the top half of the unassembled luggage is virtually identical in composition to the bottom half presented for inspection. The two sections differ only in the presence of a gusset and a wire frame in the lower component. Moreover, the cost and manufacturing time for each component is also nearly identical: your client indicated that the cost of the bottom half is approximately 47 percent of the total cost; the top half comprises approximately 43 percent of the total cost, and the hardware makes up 10 percent of the final cost of the product.

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ISSUE:

Whether the bottom half of a suitcase which is complete but for the attachment of the remaining half, is considered an incomplete or unassembled item classifiable as luggage pursuant to GRI 2(a), or whether it must be classified as an other made up article under heading 6307, HTSUSA.

LAW AND ANALYSIS:

Classification of merchandise under the HTSUSA is in accordance with the General Rules of Interpretation (GRI), taken in order. GRI 1 provides that the classification shall be determined according to the terms of the headings and any relevant section or chapter notes.

GRI 2(b) states that

[a]ny reference in a heading to an article shall be taken to include a reference to that article incomplete or unfinished, provided that, as entered, the incomplete or unfinished article has the essential character of the complete (or falling to be classified as complete or finished by virtue of this rule), entered unassembled or disassembled.

Heading 4202 provides for luggage, including suitcases, traveling bags, and similar articles, of leather, plastics or textile materials. It is clear that the article at issue is, in every respect, a luggage component. This component has the essential character of the finished article, including the straps, handle and trim. The only part required for completion of the article is the lid portion with its zipper counterpart. As such is the case, we consider this merchandise to be incomplete or unfinished luggage in accordance with GRI 2(b). Since heading 4202 specifically provides for luggage, classification therein is appropriate.

Heading 6307, which provides for other made up articles, is a residual category considered only in the absence of a more specific heading, see GRI 3(a).

HOLDING:

The merchandise at issue is properly classified under subheading 4202.19.0000, HTSUSA, which provides for trunks, suitcases, vanity cases, attache cases, briefcases, school satchels, spectacle cases, binocular cases, camera cases, musical instrument cases, gun cases, holsters and similar containers; traveling bags, toiletry bags, knapsacks and backpacks,

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handbags, shopping bags, wallets, purses, map cases, cigarette cases, tobacco pouches, tool bags, sports bags, bottle cases, jewelry boxes, powder cases, cutlery cases and similar containers, of leather or of composition leather, of plastic sheeting, of textile materials, of vulcanized fiber or of paperboard, or wholly or mainly covered with such materials:

Trunks, suitcases, vanity cases, attache cases, briefcases, school satchels and similar containers:

With outer surface of plastics or of textile materials:

With outer surface of textile materials:

Other..........20 percent ad valorem

Due to the changeable nature of the statistical annotation and the restraint (quota/visa) categories applicable to textile merchandise, your client should contact its local Customs office prior to importation of this merchandise to determine the current status of any import restraints or requirements.

Sincerely,

John Durant, Director
Commercial Rulings Division

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