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HQ 953584


July 20, 1993

CLA-2 CO:R:C:T 953584 HP

CATEGORY: CLASSIFICATION

TARIFF NO.: 3926.90.2500; 4202.99.1000

Mr. Donald L. Fischer
Horton, Whiteley & Cooper
1900 Embarcadero, Suite 201
Oakland, CA 94606

RE: Unassembled picnic cooler. GRI 2(a); unfinished; container

Dear Mr. Fischer:

This is in reply to your letter of March 8, 1993. That letter concerned the tariff classification, under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA), of components of plastic beverage containers, produced in India. Please reference your client J&B International.

FACTS:

The merchandise at issue consists of separately imported components of plastic beverage carriers. The finished product is described as a molded plastic "sports novelty cooler." It is an insulated spherical picnic food carrier which resembles a sports ball - e.g., a golf ball or a baseball - and measures approximately 121/2" in diameter. The completed carrier was classified in HRL 950467 of December 24, 1991, under subheading 4202.99, HTSUSA, as a "similar" container.

The three parts of the carrier consist of the plastic bottom half, the plastic top half, and a semi-circular plastic handle which clips onto the sides of the bottom half of the carrier. A clip on the underside of the handle attaches it to the upper surface of the top sphere. When the top half is fitted to the bottom half, the handle secures the pieces together.

The three pieces will be imported on different vessels and itemized in different entries. Alternatively, the top and bottom half will be imported pre-assembled, with the plastic handle imported separately on a different vessel and entry.

ISSUE:

Whether the pieces are classifiable in the provision for the whole container under the HTSUSA?

LAW AND ANALYSIS:

Subheading 4202.99, HTSUSA, provides for, inter alia, other containers of plastics. 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 2(a) holds that within a heading, any reference to an article includes unfinished, incomplete, unassembled or disassembled articles, so long as those unfinished, incomplete, unassembled or disassembled articles have the essential character of the completed articles.

The Explanatory Notes (EN) to the Harmonized Commodity Description and Coding System (Harmonized System) constitute the official interpretation of the scope and content of the tariff at the international level. They represent the considered views of classification experts of the Harmonized System Committee. Totes, Inc. v. United States, No. 91-09-00714, slip op. 92-153, 14 Int'l Trade Rep. (BNA) 1916, 1992 Ct. Intl. Trade LEXIS 158 (Ct. Int'l Trade 1992). While not treated as dispositive, the EN are to be given considerable weight in Customs' interpretation of the HTSUSA. Boast, Inc. v. United States, No. 91-11-00793, slip op. 93-20, 1993 Ct. Intl. Trade LEXIS 19 (Ct. Int'l Trade 1993). It has therefore been the practice of the Customs Service to follow, whenever possible, the terms of the Explanatory Notes when interpreting the HTSUSA. The EN to GRI 2(a), at page 2, describes the rule relating to articles presented unassembled as providing that:

(V) . . . complete or finished articles presented unassembled or disassembled are to be classified in the same heading as the assembled article. When goods are so presented, it is usually for reasons such as requirements or convenience of packing, handling or transport.

(VII) For the purposes of this Rule,
"articles presented unassembled or disassembled means articles the components of which are to be assembled either by means of simple fixing devices (screws, nuts, bolts, etc.) or by riveting or welding, for example, provided only simple assembly operations are involved.

The EN to GRI 2(a) focus on the degree of assembly necessary to make the component parts whole. The EN emphasize that the simpler the assembly process, the more likely the goods should be deemed unassembled goods. In this instance, it is clear that the component parts are complete, that the upper and lower pieces (but not the handle) each have the essential character of the whole, and that the simple procedures necessary for completion are attaching the top portion of the article to the bottom portion of the article, and attaching the plastic handle to each component. Therefore, classification as an unassembled container under GRI 2(a), HTSUSA, is controlling.

The fact that the top and bottom portions of the container are being imported at different times and in different entries from the plastic handle does not impact upon classification under GRI 2(a). See HRL 951183 of June 18, 1992 (bottom and top components of luggage, as well as straps and hardware, imported separately and at different times). Without the loose handle, each piece continues to be recognizable as an unfinished container. There is no complex post-importation assembly required. Accordingly, the bottom and top portions of the container, imported either together or separately, are both classifiable as unfinished containers in heading 4202, HTSUSA.

HOLDING:

As a result of the foregoing, the instant merchandise is classified as follows:

The Top & Bottom Portions

... under subheading 4202.99.1000, HTSUSA, as other containers of plastics. Pursuant to 502(a)(3) of the Trade Act of 1974 (19 U.S.C. 2462(a)(3)) and General Note 3(c)(ii)(A), HTSUSA, India has been designated a beneficiary developing country for the purposes of the Generalized System of Preferences (GSP), provided for in Title V of the Trade Act of 1974, as amended (19 U.S.C. 2461 et seq.). Provided all applicable requirements are met under the GSP program, this merchandise may be entered free of duty. Otherwise, the applicable rate of duty is 3.4 percent ad valorem.

The Plastic Handle

... under subheading 3926.90.2500, HTSUSA, as handles of plastics not elsewhere provided for. Pursuant to 502(a)(3) of the Trade Act of 1974 (19 U.S.C. 2462(a)(3)) and General Note 3(c)(ii)(A), HTSUSA, India has been designated a beneficiary developing country for the purposes of the Generalized System of Preferences (GSP), provided for in Title V of the Trade Act of 1974, as amended (19 U.S.C. 2461 et seq.). Provided all applicable requirements are met under the GSP program, this merchandise may be entered free of duty. Otherwise, the applicable rate of duty is 6.5 percent ad valorem.

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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