CLA-2 CO:R:C:G 081724 DFC
Harold I. Loring, Esq.
Grunfeld, Desiderio, Lebowitz & Silverman
Counselors At Law
12 East 49th Street
New York, NY 10017
RE: Pet carrier
Dear Mr. Loring:
In a letter dated January 11, 1988, on behalf of Rolf C.
Hagen (USA) Corp., you inquired as to the tariff classification
of a pet carrier under the Tariff Schedules of the United
States (TSUS). Inasmuch as the provisions of the TSUS are no
longer in effect, we will answer your inquiry under the
provisions of the Harmonized Tariff Schedule of the United
States Annotated (HTSUSA), which became effective on January 1,
1989. A sample was submitted for examination.
FACTS:
The sample which is called a "Pet Voyageur" is made of
injection molded plastic. It is a pet carrier consisting of
a plastic top with handle, a plastic bottom, a worked iron door
grate and plastic fasteners. The top and bottom portions will
be imported separately.
ISSUE:
Can importations of plastic tops and plastic bottoms
entered in separate shipments be considered incomplete or
unfinished containers similar to those enumerated in the first
part of heading 4202, HTSUSA?
-2-
LAW AND ANALYSIS:
Classification of goods under the HTSUSA is governed by
the General Rules of Interpretation (GRI's). GRI 1 provides
that classification shall be determined according to the terms
of the headings and any relative section or chapter notes, and,
provided such headings or notes do not otherwise require,
according to [the remaining GRI's taken in order]. In other
words, classification is governed first by the terms of the
headings of the tariff and any relative section or chapter
notes.
General Rule of Interpretation GRI 2(a), HTSUSA, provides
as follows:
Any reference in a heading to an article
shall be taken to include a reference to
that article incomplete or unfinished,
provided that, as presented, 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.
It has been suggested that since the top and bottom pieces
are the same size and shape and are of the same construction,
they are interchangeable. Two tops, two bottoms or a top and
bottom could make up an incomplete or unfinished pet carrier.
However, it is our observation that the top and bottom pieces
are not interchangeable. For example, the top portion has a
handle while the bottom portion lacks a handle and the top
portion has open spaces for ventilation while the bottom
portion lacks these openings.
It is our position that neither the top portion nor the
bottom portion of the pet carrier imparts the essential
character to the carrier. The primary function of the article
is to carry a cat or dog to a particular destination. This
function cannot be accomplished by either two top portions or
two bottom portions imported separately.
-3-
In view of the foregoing, it is our opinion that
importations of plastic tops and plastic bottoms in separate
shipments cannot be considered incomplete or unfinished
containers within the meaning of GRI 2(a), HTSUSA.
HOLDING:
The tops or bottoms imported separately, with or without
the iron door grates and plastic fasteners, are classifiable
under subheading 3926.90.90.00, HTSUSA, as other articles of
plastics and articles of other materials of headings 3901 to
3914, other, other, other, with duty at the rate of 5.3 percent
ad valorem.
Sincerely,
John Durant Director
Commercial Rulings Division
6cc AD NY Seaport
1cc Kevin Gorman NY Seaport
Cahill library/peh
081724 DFC