United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 1994 HQ Rulings > HQ 0955731 - HQ 0955819 > HQ 0955797

Previous Ruling Next Ruling


HQ 955797


February 24, 1994

CLA-2 CO:R:C:T 955797 ch

CATEGORY: CLASSIFICATION

TARIFF NO.: 6307.90.9986

Jerrie Varrone Mirga
Senior Economist
Economic Consulting Services, Inc.
1225 Nineteenth Street, N.W.
Washington, D.C. 20036

RE: Classification of certain organizer panels and divider pads which will be incorporated into computer bags.

Dear Ms. Mirga:

This is in response to your letter of December 22, 1993, on behalf of Naluco, Incorporated, requesting tariff classification under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA) for certain articles imported from China. After importation, these components will be assembled with other materials of United States origin into computer bags. Samples were provided to this office for examination.

FACTS:

The components manufactured in China are interior fittings for computer bags (style 1105). With the exception of the imported fittings, the finished bags are composed from materials of United States origin. The Chinese components and the United States materials are assembled at Naluco's factory in California into the finished articles.

The imported articles are composed primarily of nylon fabric. The first fitting is described as a front organizer panel. It will be placed under the top lid of the computer bag. One side of the panel possesses slots to hold pens, calculators and other small miscellaneous goods.

The second component is described as a center organizer panel. One end of this article is sewn inside the top lid of the bag beneath the front organizer panel. The other end may be secured to the lid by means of a plastic buckle. It features slots on both sides to hold computer disks, pens and other small articles, as well as a pouch with a hook and loop fastener.

The third, fourth and fifth samples are identified as divider pads. They measure approximately 16 1/2 inches, 10 inches and 5 inches in length respectively and are used to cushion a computer. The pads are secured to the interior of the computer bag by means of hook and loop fasteners.

The materials originating in the United States are used to manufacture the main body of the computer bag. They include nylon, leather, nylon zippers, webbing, hook and loop fastener material, rings, PE foam, plastic buckle, hone cone frame, thread, a label and a hangtag. These materials are used to fabricate an article featuring an interior compartment secured by means of a three-side zipper closure. The exterior of the bag is of nylon and one side features an exterior pocket with a hook and loop fastener. It measures approximately 15 inches by 12 inches by 4 1/2 inches. The container may be carried by means of a top handle or a shoulder strap.

You have submitted calculations which indicate that the cost of the Chinese materials and labor comprises approximately 10 percent of the total cost for the finished product.

ISSUE:

What is the proper tariff classification for the imported interior fittings?

LAW AND ANALYSIS:

General Rule of Interpretation (GRI) 2(a) states that:

Any 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 finished article. It shall also include a reference to that article complete or finished (or falling to be classified as complete or finished by virtue of this rule), entered unassembled or disassembled.

Thus, the imported interior fittings will be classified as a computer bag if they have the essential character of a finished computer bag. The finished bags are classifiable in heading 4202, HTSUSA, which provides inter alia for suitcases and similar containers.

In this instance, the imported merchandise does not have the essential character of a finished computer bag. The Chinese components serve merely to organize, pad and protect the contents of the finished product. In their imported condition, they do not resemble a finished container. On the other hand, the materials which are purchased and assembled in the United States comprise the main body of the bag. These materials are used to fabricate a compartment to store a computer and computer accessories, a protective outer shell and means by which the container can be transported. In sum, the imported components play an ancillary role in relation to the finished goods. Therefore, the instant merchandise is not classified in heading 4202, HTSUSA.

As the imported articles are not more specifically described elsewhere in the tariff schedule, they shall be classified as other textile articles of heading 6307, HTSUSA.

HOLDING:

The subject merchandise is classifiable under subheading 6307.90.9986, HTSUSA, which provides for other made up articles, including dress patterns: other: other: other, other: other. The applicable rate of duty is 7 percent ad valorem.

Sincerely,

John Durant, Director

Previous Ruling Next Ruling

See also: