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HQ 962576




July 10, 2001

CLA-2 RR:CR:TE 962576 jsj

CATEGORY: CLASSIFICATION

TARIFF NO.: 4202.92.1500
4202.92.3031
9401.90.5000

Mr. Adolfo Saldivar
Mr. Fernando Trueba
A.A. Customs Brokers
6930 Market Avenue
Suite H 6
El Paso, Texas 79917

RE: Reconsideration and modification of NY C86606; “EASY SEAT” folding chair components; Textile seat bottom, backrest and carrying case; Subheadings 4202.92.1500, 4202.92.3031 and 9401.90.5000, HTSUSA; General Rule of Interpretation 5(a).

Dear Gentleman:

The purpose of this ruling letter is to respond to your correspondence of September 11, 1998 and January 14, 1999 requesting, on the behalf of your client Banjo, LLC, reconsideration of New York Ruling Letter (NY) C86606.

The Customs Service was provided two samples and four pages of marketing literature. The first sample consists of an assembled “Easy Seat” chair. The assembled chair includes a folding tubular metal frame with plastic corner attachments, a textile chair seat bottom with four metal grommets, a textile chair backrest with foam padding and a textile carrying case. The second sample consists only of the textile chair seat bottom, backrest and carrying bag. The second sample did not include the tubular metal frame, nor was it in a condition to be assembled.

This reconsideration is being issued subsequent to a review of your previously addressed correspondence, as well as, your correspondence of October 27, 2000, an examination of the samples and a telephone conversation conducted with a member of my staff on July 27, 2000. In accordance with the understanding of the Customs Service ascertained from your correspondence of September 11, 1998 and the telephone conversation of July 27, 2000, this reconsideration will only address that aspect of NY C86606 which classified the items included in sample two. This reconsideration will, therefore, only address the importation of the textile chair seat bottom, textile chair backrest and textile carrying case.

This correspondence is also to advise you that NY C86606, as it relates to the classification of the “EASY SEAT” textile carrying case, is being modified. The analysis modify the classification of the carrying case in NY C86606 is addressed in this ruling letter.

Pursuant to section 625 (c), Tariff Act of 1930, as amended, 19 U.S.C. 1625 (c), notice of the proposed modification of NY C86606 was published on June 6, 2001, in the Customs Bulletin, Vol. 35, No. 23. No comments were received.

FACTS

The articles at issue in this reconsideration are the textile components of the “EASY SEAT” chair included in the second sample. They include the textile chair seat bottom, the textile backrest and the textile carrying case. The Customs Service has been advised that the seat bottom, backrest and carrying bag for any particular chair will be composed of the same textile material. The material will be a fabric of canvas, cordura or vinyl according to your correspondence. Correspondence of A.A. Customs Brokers, Oct. 27, 2000. This office understands your correspondence to indicate that the canvas textile material will be made of cotton fibers and the cordura and vinyl textile materials will be of man-made fibers.

Customs has additionally been advised for the purposes of this ruling that the items will be imported together.

The textile chair seat bottom measures nineteen (19) inches by nineteen (19) inches square. The sample is composed of a textile material of man-made fibers with sewn edges. It is the understanding of the Customs Service that the sample submitted is the beginning stage in the manufacture of the seat bottom. It is specifically noted that the sample does not have grommets or holes cut in the corners through which the metal frame may be extended and attached.

The textile chair backrest measures five and one-half (5 ½) inches by nineteen (19) inches. It has interior foam padding that is three-fourths (¾) of an inch thick.

The textile carrying case is cylindrical in shape and measures approximately five (5) inches in diameter and twenty-nine (29) inches in length. It has an adjustable carrying strap sewn onto the side of the bag. The strap is made of one-hundred (100) percent nylon webbing and is approximately one and one-half (1 ½) inches wide. It has two plastic clips that enable the strap to be adjusted. A braided drawstring cord composed of one-hundred (100) percent polypropylene textile material secures the bag closed at the top.

ISSUE

What is the classification pursuant to the Harmonized Tariff Schedule of the United States Annotated, of the textile chair seat bottom, textile chair backrest and textile carrying case, when imported together ?

LAW AND ANALYSIS

The responsibility for interpreting and applying the Harmonized Tariff Schedule of the United States Annotated (HTSUSA) rests with the U.S. Customs Service.

See Joint Explanatory Statement of the Committee of Conference, H.R. Conf. Rep. No. 100-576, at 549 (1988) reprinted in 1988 U.S. Code Cong. and Adm. News 1547, 1582 [hereinafter Joint Explanatory Statement]. The Customs Service, in accordance with its legislative mandate, classifies imported merchandise pursuant to the General Rules of Interpretation (GRI) See 19 U.S. C. 1202 (West 1999)..

General Rule of Interpretation 1 provides, in part, that classification decisions are to be “determined according to the terms of the headings and any relative section or chapter notes.” General Rule of Interpretation 1. Although GRI 1 further indicates that merchandise which can not be classified in accordance with the dictates of GRI 1 should be classified pursuant to the other General Rules of Interpretation in their sequential order, the Explanatory Notes (EN) “make it quite clear that the terms of the headings and any relative Section or Chapter Notes are paramount.” Explanatory Note (V), General Rules for the Interpretation of the Harmonized System, General Rule of Interpretation 1.

The Explanatory Notes constitute the World Customs Organization’s official interpretation of the Harmonized System at the international or six-digit level. See Joint Explanatory Statement supra note 1, at 549. They provide commentary and are generally indicative of the proper interpretation of the headings of the HTSUSA. Id. The EN, although a valuable interpretative reference, have not been enacted into law in the United States and are not, therefore, legally binding or dispositive of classification issues. See T.D. 89-80, 54 Fed. Reg. 35127-28 (Aug. 23, 1989); Lonza, Inc. v. United States, 46 F. 3d 1098, 1109 (Fed. Cir. 1995).

Heading 9401 provides for the classification of “Seats (other than those of heading 9402), whether or not convertible into beds, and parts thereof.” Heading 9401, HTSUSA. The Explanatory Notes to heading 9401, HTSUSA, indicate that this heading is intended to provide for the classification of a number of different types of seats, including “folding chairs,” as well as, for the classification of “identifiable parts of chairs.” Explanatory Note 94.01. A non-exhaustive listing of “identifiable parts of chairs” in EN 94.01 includes seat backs and seat bottoms. See Id.

Although heading 9401, HTSUSA, provides for the classification of identifiable seat parts, only the seat back is a completed part. The issue that must be resolved through the application of GRI 2 with regards to the seat bottom is whether the seat bottom, which lacks holes or grommets, is sufficiently complete for the Customs Service to conclude that it possesses the “essential character” of a seat bottom. General Rule of Interpretation 2(a). General Rule of Interpretation 2(a) sets forth the classification principle that an incomplete or unfinished article is classified as a complete or finished article, provided the article possesses the “essential character” of the completed or finished article at the time of entry. Id.

It is the conclusion of the Customs Service that the “EASY SEAT” seat bottom is sufficiently complete that it possesses the “essential character” of a completed chair seat bottom. Id. The seat bottom is, in the terms used by the Explanatory Notes, a “blank.” Explanatory Notes, General Rules for the Interpretation of the Harmonized System, General Rule of Interpretation 2(a) (Incomplete or unfinished articles). The seat bottom has the “essential shapeof the finished article or part” and may only be used, except in exceptional cases, for completion into the finished article or part. Id. See generally HQ 964202 (Oct. 25, 2000) (discussing GRI 2(a), blanks and semi-manufactures).

Classification of the chair seat bottom and seat back at the subheading level requires reference to General Rule of Interpretation 6. General Rule of Interpretation 6 states that the principles of GRI 1 through GRI 5 should be applied when classifying articles at the subheading level and that only subheadings at the same level are comparable. See General Rule of Interpretation 6.

The seat bottom and seat back, in accordance with GRI 6, are properly classified in subheading 9401.90.5000, HTSUSA. Subheading 9401.90.5000, HTSUSA, provides:

Seats (other than those of heading 9402), whether or not convertible into beds, and parts thereof:

Parts:

Other:

9401.90.5000 Other.

Heading 4202, HTSUSA, provides for:

Trunks, suitcases, vanity cases, attache cases, briefcases, school satchels, spectacle cases, binocular cases, camera cases, musical instrument cases, gun cases, holsters and similar containers; traveling bags, toiletry bags, knapsacks and backpacks, handbags, shopping bags, wallets, purses, map cases, cigarette cases, tobacco pouches, tool bags, sports bags, bottle cases, jewelry boxes, powder cases, cutlery cases and similar containers, of leather or of composition leather, of sheeting of plastics, of textile materials, of vulcanized fiber, or of paperboard, or wholly of mainly covered with such materials or with paper.

The textile bag to be imported with the seat bottom and seat back, although not designated eo nomine (that is by name) in heading 4202, HTSUSA, is similar or ejusdem generis (of the same kind) with those containers enumerated in the second part of the heading. See generally Totes v. United States, 69 F. 3d 495, 498 (Fed. Cir 1995) citing Sports Graphics v. United States, 24 F. 3d 1390, 1392 (Fed. Cir. 1994) (discussing the statutory construction of the rule of ejusdem generis). The second part of heading 4202, HTSUSA, is that part which follows the semicolon. The “EASY SEAT” carrying bag, in accordance with the Totes decision, is ejusdem generis with the items designated eo nomine in heading 4202, HTSUSA, because it is designed to organize, store, protect and carry the “EASY SEAT” chair. See Totes, Id.

Completing the classification of the carrying case in accordance with GRI 6, the carrying bag composed of cotton fibers is classified in subheading 4202.92.1500, HTSUSA, and the carrying bag composed of man-made fibers is classified in subheading 4202.92.3031, HTSUSA. Subheadings 4202.92.1500, HTSUSA, and 4202.92.3031, HTSUSA, provide for:

Trunks, suitcases, vanity cases, attache cases, briefcases, school satchels, spectacle cases, binocular cases, camera cases, musical instrument cases, gun cases, holsters and similar containers; traveling bags, toiletry bags, knapsacks and backpacks, handbags, shopping bags, wallets, purses, map cases, cigarette cases, tobacco pouches, tool bags, sports bags, bottle cases, jewelry boxes, powder cases, cutlery cases and similar containers, of leather or of composition leather, of sheeting of plastics, of textile materials, of vulcanized fiber, or of paperboard, or wholly of mainly covered with such materials or with paper:

Other:

With outer surface of sheeting of plastic or of textile materials:

Travel, sports and similar bags:

With outer surface of textile materials:

Of vegetable fibers and not of pile or tufted construction:

Of cotton.

Other:

Other:

Of man-made fibers:

4202.92.3031 Other.

(Emphasis added.)

The “EASY SEAT” carrying case, which will be made of canvas, cordura or vinyl with a nylon carrying strap and a polypropylene braided drawstring, is a container similar to travel or sports bags composed of an outer surface of cotton or man-made textile material. This comports with Additional U.S. Note 1 to Chapter 42, HTSUSA, which defines “travel, sports and similar bags” to include bags “of a kind designed for carrying clothing and other personal effects during travel.” See Chapter 42, Additional U. S. Note 1. Although Additional U.S. Note 1 defines “travel, sports and similar bags” as bags “of a kind designed for carrying clothing and other personal effects during travel.” the Customs Service has consistently interpreted the note to address bags suitable for carrying “clothing” and/or “other personal effects.” It is the conclusion of the Customs Service that this interpretation of the note most accurately achieves the intent of Congress.

The Customs Service, in NY C86606, classified the textile carrying case in subheading 4202.92.9026, HTSUSA. As addressed in the preceding paragraphs, it is the determination of Customs that the correct subheadings are subheading 4202.92.1500, HTSUSA, for those carrying cases composed of cotton fiber, and subheading 4202.92.3031, HTSUSA, for those carrying cases composed of man-made fibers. Applying GRI 6 analysis at the eight digit level, subheadings 4202.92.15, HTSUSA, and 4202.92.30, HTSUSA, which respectively provide for “Travel, sports and similar bags: With outer surface of textile materials: Of vegetable fibers and not of pile or tufted construction: Of cotton” and “Travel, sports and similar bags: With outer surface of textile materials: Other” more specifically describe the “EASY SEAT” carrying cases than any other subheadings at the eight digit level. Subheading 4202.92.90, HTSUSA, in particular, is a residual subheading which generally provides for containers, such as binocular and camera cases, that are more specially shaped or internally fitted for particular contents.

Classifying the “EASY SEAT” carrying case at the ten digit level, carrying cases made of canvas are classified in subheading 4202.92.1500, HTSUSA, and carrying cases made of cordura or vinyl are classified in subheading 4202.92.3031, HTSUSA.

The importer’s customs broker suggests the “EASY SEAT” textile carrying case is properly classified in subheading 6307.90.9989, HTSUSA. This office reviewed heading 6307, HTSUSA, and concludes in accordance with the dictates of GRI 1 that heading 4202, HTSUSA, more accurately describes the article than heading 6307, HTSUSA, which provides for “ Other made up articles, including dress patterns.” Heading 6307, HTSUSA.

The importer’s broker additionally suggests that NY C86606 which classified the carrying case in heading 4202, HTSUSA, should be revoked based on HQ 961294 (June 17, 1998). Headquarters Ruling Letter 961294 revoked NY C80418 (Oct. 20. 1997) and classified a storage bag for a removable automobile hardtop in heading 6307, HTSUSA. The Customs Service in HQ 961294 stated that the storage bag in issue was designed to protect and store, but was not principally designed to organize or carry the removable hardtop.

It is the conclusion of this office that the storage bag in issue in HQ 961294 is not analogous to the “EASY SEAT” carrying case. The “EASY SEAT” carrying case sufficiently possesses the four characteristics set forth in the Totes decision to make the carrying case similar or of the same kind of containers enumerated in heading 4202, HTSUSA.

The Customs Service additionally reviewed General Rule of Interpretation 5(a) to determine if the carrying case should be classified with the “EASY SEAT” textile seat bottom and textile backrest. General Rule of Interpretation 5(a) provides, in pertinent part:

Camera cases, musical instrument cases, gun cases, drawing instrument cases, necklace cases and similar containers, specifically shaped or fitted to contain a specific article or set 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. (Emphasis added) General Rule of Interpretation 5(a).

It is the decision of this office that GRI 5(a) is not applicable to the instant merchandise. General Rule of Interpretation 5(a) specifically mandates that in order for a container to be classified with the article which it is designed to carry, it must be entered with that article. See Id. The instant carrying case is designed to contain the “EASY SEAT” chair. The factual circumstances presented to the Customs Service in this request for reconsideration specifically indicate that the carrying case is entered only with the textile seat bottom and the textile backrest. Since the carrying case will not be entered with the finished “EASY SEAT” chair, GRI 5(a) is not applicable.

HOLDING

New York Ruling Letter C86606 has been reconsidered and to the extent that it addresses the textile carrying case is MODIFIED.

The “EASY SEAT” textile carrying case, whether imported separately or with the textile chair seat bottom and textile chair backrest, when composed of cotton fibers (canvas), is classified in subheading 4202.92.1500, HTSUSA. The General Column One Rate of Duty is six and six-tenths (6.6) percent, ad valorem.

The textile quota category for the carrying case of cotton fiber is 369.

The “EASY SEAT” textile carrying case, whether imported separately or with the textile chair seat bottom and textile chair backrest, when composed of man-made fibers (cordura or vinyl), is classified in subheading 4202.92.3031, HTSUSA. The General Column One Rate of Duty is eighteen and three-tenths (18.3) percent, ad valorem.

The textile quota category for the carrying case of man-made fibers is 670.

New York Ruling Letter C86606, to the extent that it addresses the textile chair seat bottom and textile chair backrest, when imported together, is AFFIRMED.

The textile seat bottom and the textile seat backrest are classified in subheading 9401.90.5000, HTSUSA. The General Column One Rate of Duty is Free.

It is recommended that Banjo contact its local Customs Service office prior to the importation of this merchandise to determine the current status of any restraints or requirements due to the changeable nature of the statistical annotation, the ninth and tenth digits of the HTSUSA, and the restraint (quota/visa) categories applicable to textile merchandise.

The designated textile and apparel category may be subdivided into parts. If subdivided, the quota and visa requirements applicable to the merchandise may be affected. It is recommended that Banjo review, close to the time of shipment, the Status Report On Current Import Quotas (Restraint Levels), since part categories are the result of international bilateral agreements and subject to frequent change. The Status Report is an internal issuance of the U.S. Customs Service and is available for inspection at local Customs Service offices.

New York Ruling Letter C86606 (May 13, 1998) is hereby modified. In accordance with 19 U.S.C. 1625 (c), this ruling will become effective 60 days after its publication in the Customs Bulletin.

Sincerely,

John Durant, Director
Commercial Rulings Division


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