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HQ 955798


February 24, 1994

CLA-2 CO:R:C:T 955798 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 interior fittings incorporated into carry-on 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 carry-on bags. Samples were provided to this office for examination.

FACTS:

The components manufactured in China are interior fittings for carry-on bags (style 1621). 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 a shoulder strap with three bar slides and a snap hook at both ends. It is composed of leather and webbing.

The second component is described as a lid pocket. This article measures approximately 12 inches by 8 1/2 inches and is composed of cardboard, nylon, PVC sheeting and elastic. This item forms a pocket designed to carry small personal effects. It will be sealed against one interior wall of the completed bag.

The third component is identified as an inside mesh pocket. It is composed of a nylon zipper sewn on one side to a nylon mesh fabric and on the other side to a nylon fabric. This article is sewn inside the top lid of the finished container and is used to hold miscellaneous personal effects.

The fourth imported article is designated as a tie tape with center release buckle. It is composed of a buckle threaded to a strip of elastic on either side. The tie tape is affixed to the bottom of the finished bag and is used to secure small personal effects.

The materials originating in the United States are used to manufacture the main body of the completed bag. They include polyester, nylon, nylon zipper, webbing, piping, rivets, PVC sheeting, leather, plywood, metal frame, plastic handle and wheels, 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 two exterior pockets with zipper closures. The bag measures approximately 21 inches by 14 inches by 9 inches. It may be carried by means of a top handle, shoulder strap or pulled by means of built-in wheels.

You have submitted calculations which indicate that the cost of the Chinese materials and labor comprises approximately 14 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 carry-on bag if they have the essential character of a finished carry-on 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 carry-on bag. The Chinese components are accessories for the carry-on bag (shoulder strap, fastener, pockets). 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, 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

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