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HQ 952532


October 2, 1992

CLA-2 CO:R:C:T 952532 HP

CATEGORY: CLASSIFICATION

TARIFF NO.: 6601.91.0000

Mr. Louis S. Shoichet
Siegel, Mandell & Davidson, P.C.
One Whitehall Street
New York, NY 10004

RE: DD 852980 revoked. Self-folding collapsible umbrella and case which expands into tote bag with umbrella compartment are classifiable together pursuant to GRI 5(a). Container; specially; shaped; fitted

Dear Mr. Shoichet:

This is further to your letter of May 29, 1990, in which you requested a tariff classification ruling for Umbrell-A-Totes from China. Please reference your client Avon Products, Inc.

FACTS:

The merchandise at issue was described in DD 852980 of June 8, 1990, as follows:

The submitted sample, Umbrell-A-Tote, was identified as a collapsible umbrella made of floral bouquet pattern 100% nylon fabric with telescopic metal shaft, plastic handle and braided textile hanging loop.
Accompanying this umbrella is a tote bag made of matching floral bouquet pattern 100% nylon fabric with double reversible zippered enclosure. This tote bag when fully expanded measures seventeen (17) inches in length by fourteen (14) inches in height. This tote bag also has a three (3) inch bottom gusset pocket which serves as a compartment for carrying this collapsible umbrella when using the bag as a travel bag, shopping bag or bingo bag. This tote bag has multiple uses, i.e., this case may be used as both a shopping bag or as a umbrella cover.

In DD 852980, we classified the tote bag separately from the umbrella, as a travel bag under subheading 4202.92.3030, Harmonized Tariff Schedule of the United States Annotated (HTSUSA).

ISSUE:

Whether the instant merchandise is classified as composite goods, as a set, or separately under the HTSUSA?

LAW AND ANALYSIS:

The General Rules of Interpretation (GRIs) to the HTSUSA govern the classification of goods in the tariff schedule. GRI 1 states, in pertinent part, that such "classification shall be determined according to the terms of the headings and any relative section or chapter notes...." Goods which cannot be classified in accordance with GRI 1 are to be classified in accordance with subsequent GRIs, taken in order. GRI 5(a) states that in addition to applying GRIs 1 through 4,

Camera cases, musical instrument cases, gun cases, drawing instrument cases, necklace cases and similar containers, specially shaped or fitted to contain a specific article or sets of articles, suitable for long-term use and entered with the articles for which they are intended, shall be classified with such articles when of a kind normally sold therewith. This rule does not, however, apply to containers which give the whole its essential character.

In DD 852980, we underwent this analysis, holding that "[d]ue to its repetitive use..., it is Customs position that this nylon tote bag is classifiable separately from the umbrella because it does not meet the requirements of either GRI 5(a) or (b)." This was incorrect. Not only does the "suitable for repetitive use" exclusionary provision apply only to packing materials and containers of GRI 5(b), but each requirement of GRI 5(a) is met by the umbrella case at issue. Pursuant to GRI 5, therefore, the case is classifiable with the umbrella under heading 6601, HTSUSA.

HOLDING:

As a result of the foregoing, the instant merchandise is classified under subheading 6601.91.0000, HTSUSA, as umbrellas and sun umbrellas (including walking-stick umbrellas, garden umbrellas and similar umbrellas, other, having a telescopic shaft. The applicable rate of duty is normally 8.2 percent ad valorem. Self-folding telescopic shaft collapsible umbrellas chiefly used for protection against rain, provided for in this subheading, and entered into the Customs territory of the United States on or before December 31, 1992, have an applicable duty rate of Free. See subheading 9902.66.01, HTSUSA.

In order to insure uniformity in Customs classification of this merchandise and eliminate uncertainty, we are revoking DD 852980 of June 8, 1990, pursuant to 19 C.F.R. ?177.9(d)(1), to reflect the above classification effective with the date of this letter. This letter is not to be applied retroactively to DD 852980 (19 C.F.R. 177.9(d)(2)) and will not, therefore, affect the transaction for the importation of your merchandise under that ruling. However, for the purposes of future transactions in merchandise of this type, including that for which the present classification is requested, DD 852980 will not be valid precedent. We recognize that pending transactions may be adversely affected by this modification, in that current contracts for importations arriving at a port subsequent to the release of HRL 952532 will be classified under the new ruling. If such a situation arises, you may, at your discretion, notify this office and apply for relief from the binding effects of the new ruling as may be dictated by the circumstances. However, please be advised that in some instances involving import restraints, such relief may require separate approvals from other government agencies.

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.

Sincerely,

John Durant, Director
Commercial Rulings Division

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