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HQ 955981

March 10, 1994

CLA-2 CO:R:C:M 955981 DWS

CATEGORY: CLASSIFICATION

TARIFF NO.: 6603.20.90

District Director
U.S. Customs Service
150 N. Royal Street, Rm. 3004
Mobile, AL 36602

RE: Protest No. 1901-94-100010; Umbrella Frames; GRI 2(a); Complete and Unassembled; Explanatory Notes 2(a)(V) and (VII); 6603.10.00; 6603.90.00

Dear District Director:

The following is our decision regarding the request for further review of Protest No. 1901-94-100010 concerning your action in classifying and assessing duty on umbrella frames under the Harmonized Tariff Schedule of the United States (HTSUS).

FACTS:

The merchandise consists of 10,500 umbrella frames, imported into the U.S. in a complete and unassembled form. Each 7 1/2 foot umbrella frame consists of a bottom pole, small clips, big clips, a cap, a joint, a bullet, a handle, and a knob.

The parts of the umbrella frames were entered individually under subheading 6603.20.90, HTSUS, as umbrella frames, including shafts; under subheading 6603.10.00, HTSUS, as umbrella handles and knobs; and under subheading 6603.90.00, HTSUS, as other parts of umbrellas. The entry was liquidated on January 3, 1994, under subheading 6603.20.90, HTSUS, as umbrella frames. The protest was timely filed on February 4, 1994.

The subheadings under consideration are as follows:

6603.10.00: [p]arts, trimmings and accessories of articles of heading 6601 or 6602: [h]andles and knobs.

The general, column one rate of duty for goods classifiable under this provision is 7.5 percent ad valorem.

6603.90.00: [p]arts . . . : [o]ther.

The general, column one rate of duty for goods classifiable under this provision is 7.5 percent ad valorem.

6603.20.90: [p]arts . . . : [u]mbrella frames, including frames mounted on shafts (sticks): [o]ther.

The general, column one rate of duty for goods classifiable under this provision is 12 percent ad valorem.

ISSUE:

Whether the umbrella frames, imported in a complete and unassembled form, are classifiable under subheading 6603.20.90, HTSUS, as umbrella frames, or under the subheadings which describe their parts.

LAW AND ANALYSIS:

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

When classifying merchandise which is imported in a complete and unassembled form, GRI 2(a) must be consulted. It 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 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.

In understanding the language of the HTSUS, the Harmonized Commodity Description and Coding System Explanatory Notes may be utilized. The Explanatory Notes, although not dispositive, are to be used to determine the proper interpretation of the HTSUS. 54 Fed. Reg. 35127, 35128 (August 23, 1989).

Explanatory Note 2(a)(V) (p. 2) states that:

[t]he second part of Rule 2(a) provides that 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.

In part, Explanatory Note 2(a)(VII) (p. 2) states that:

[f]or 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.

It is our position that the umbrella frames, imported in a complete and unassembled form, impart the essential character of assembled umbrella frames. Also, we are satisfied that the frames are presented unassembled for reasons such as convenience of packing, handling, or transport, and that the frames will be assembled by means of simple fixing devices.

Therefore, the umbrella frames, consisting of bottom poles, small clips, big clips, caps, joints, bullets, handles, and knobs, are classifiable under subheading 6603.20.90, HTSUS.

HOLDING:

The umbrella frames, consisting of bottom poles, small clips, big clips, caps, joints, bullets, handles, and knobs, are classifiable under subheading 6603.20.90, HTSUS, as umbrella frames.

The protest is DENIED. In accordance with Section 3A(11)(b) of Customs Directive 099 3550-065, dated August 4, 1993, Subject: Revised Protest Directive, this decision, together with the Customs Form 19, should be mailed by your office to the protestant no later than 60 days from the date of this letter. Any reliquidation of the entry in accordance with the decision must be accomplished prior to mailing of the decision. Sixty days from the date of the decision the Office of Regulations and Rulings will take steps to make the decision available to Customs personnel via the Customs Rulings Module in ACS and the public via the Diskette Subscription Service, Lexis, Freedom of Information Act, and other public access channels.

Sincerely,

John Durant, Director

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