CLA-2 CO:R:C:G 083972 HP 832382
Mr. Michael O'Neill
O'Neill & Whitaker
1809 Baltimore Avenue
Kansas City, MO 64108
RE: Classification of Net Bags for Strollers
Dear Mr. O'Neill:
This is in reply to your letter of September 19, 1988,
concerning the tariff classification of net bags for strollers,
produced in Hong Kong by Polo Plastics, under the Harmonized
Tariff
Schedule of the United States Annotated (HTSUSA).
FACTS:
The merchandise at issue consists of a net pouch for baby
strollers. The back section is constructed of 200 denier 100
percent nylon fabric. The front is a polyester raschel knit net
section, with an elasticized upper lining. Velcro-type fastener
strips are attached to the four corners of the rectangular pouch.
ISSUE:
Whether the bag is a made up net, a luggage-type bag, or a
part of a stroller under the Harmonized Tariff Schedule of the
United States Annotated (HTSUSA)?
LAW AND ANALYSIS:
Heading 4202, HTSUSA, provides for articles similar to
suitcases, briefcases, or, wallets, sports bags and tool bags.
The
General Rules of Interpretation (GRI's) to the HTSUSA govern the
classification of goods in the tariff schedule. Goods which
cannot
be classified in accordance with GRI 1 are to be classified in
accordance with subsequent GRI's, taken in order.
GRI 1 states, in pertinent part:
... classification shall be determined according to the
terms of the headings and any relative section or chapter
notes ....
Note 1(c) to Chapter 42, HTSUSA, provides that "[m]ade up articles
of netting ..." shall not be included in the Chapter.
Assuming, arguendo, that the article is not "of netting," the
merchandise is still not classifiable as a bag under heading 4202.
The Explanatory Notes to the HTSUSA constitute the official
interpretation of the tariff at the international level. Ex
planatory Note 42.02 reveals that "[t]his heading covers only the
articles specifically named therein and similar containers." The
merchandise is clearly not luggage similar to those enumerated in
heading 4202. Therefore, the instant merchandise is not a bag, and
is not classifiable, under heading 4202, HTSUSA.
Heading 8715 provides for baby carriages, including strollers,
and parts (but not accessories) thereof. Explanatory Note 87.15
states, in pertinent part:
(II)Parts of the above-mentioned carriages [are
covered], provided the parts fulfil both the
following conditions:
(i)They must be identifiable as being suitable for
use solely or principally with the carriages
of this heading;
and(ii)They must not be excluded by the provisions of
the Notes to Section XVII....
* * *
Parts of this heading include:
(1)Bodywork for mounting on chassis, including the
removable type of perambulator bodies which can be
used as cradles.
(2)Chassis and parts thereof.
(3)Wheels (whether or not fitted with their tyres) and
parts thereof.
In general, an article is a part if it cannot be used on its
own, but must be combined with other articles to form goods capable
of fulfilling an intended function. For classification purposes,
a product must be identifiable by its shape or other characteris
tics as a part intended solely or principally for use with an
article and generally must be needed in the operation of the
article for its intended purpose.
Accessories are articles that are not needed to enable the
goods with which they are used to fulfil their intended function.
They may facilitate the use or handling of the principal article,
widen the range of uses of the principal article, improve the
operation of the principal article, increase the working capacity
of the principal article, or any number of functions that are
intimately associated with the principal article.
It is our opinion that the instant merchandise cannot be
considered a part of a baby stroller. The bag is neither an
integral constituent part of the stroller, without which the
stroller would not operate, nor does the bag aid in the safe and
efficient operation of the stroller. As there is no provision in
the heading for accessories, the instant merchandise cannot be
classified under heading 8715, HTSUSA.
Heading 5608, HTSUSA, provides for, inter alia, made up nets,
of any construction, of textile materials, not produced by crochet
work. Explanatory Note 56.08 states, in pertinent part:
* * *
(2) * * * The heading includes . . . net shopping bags
and similar carrying nets (e.g., for tennis balls or
footballs)....
The instant merchandise would appear to meet the criteria of
heading 5608, HTSUSA. It is of a material which has a stable open
mesh, and has been made directly to shape. Although the bag's
construction by means of a warp knitted fabric would exclude the
fabric from classification as a "net fabric" under heading 58.04,
HTSUSA, heading 56.08 only excludes work produced by crochet work.
Explanatory Note 56.08(a). Therefore, the net portion of the
merchandise at issue is classifiable under heading 5608, HTSUSA,
as a made up net.
Heading 6307, HTSUSA, provides for other made up articles of
textiles. Therefore, the merchandise at issue is provided for in
part under heading 6307.
GRI 3 states, in pertinent part:
When by application of Rule 2(b) [goods of more than one
material or substance] or for any other reason, goods
are, prima facie, classifiable under two or more
headings, classification shall be effected as follows:
* * *
(b)Mixtures, composite goods consisting of different
materials or made up of different components, and
goods put up in sets for retail sale, which cannot
be classified by reference to 3(a) [which requires
that goods be classified, if possible, under the
more specific of the competing provisions], shall
be classified as if they consisted of the material
or component which gives them their essential
character, insofar as this criterion is applicable.
In general, essential character has been construed to mean the
attribute which strongly marks or serves to distinguish what an
article is; that which is indispensable to the structure, core, or
condition of the article. It is our opinion that neither the mesh
net of the front section nor the nylon fabric of the back section
serve to impart the bag's essential character. While the mesh
section allows the bag's ingredients to be observed, this is not
an activity essential to the bag's structure or purpose. As a
result, classification cannot be based upon a GRI 3(b) analysis.
GRI 3(c) states that
[w]hen goods cannot be classified with reference to 3(a)
[heading with the most specific description] or 3(b)
[material or component imparting essential character],
they shall be classified under the heading which occurs
last in numerical order among those which equally merit
consideration.
The competing provisions under a GRI 3(c) analysis are headings
5608 and 6307.
HOLDING:
As a result, the stroller bag is classifiable under subheading
6307.90.9050, HTSUSA, as other made up articles, including dress
patterns, other, other, other. The applicable rate of duty is 7
percent ad valorem.
The designated textile and apparel category may be subdivided
into parts. If so, visa and quota requirements applicable to the
subject merchandise may be affected. Since part categories are the
result of international bilateral agreements which are subject to
frequent renegotiations and changes, to obtain the most current
information available, we suggest that you check, close to the time
of shipment, the Status Report On Current Import Quotas (Restraint
Levels), an issuance of the U.S. Customs Service, which is updated
weekly and is available at your local Customs office.
Due to the changeable nature of the statistical annotation
(the ninth and tenth digits of the classification) and the
restraint (quota/visa) categories, you should contact your local
Customs office prior to importing the merchandise to determine the
current applicability of any import restraints or requirements.
Sincerely,
John Durant, Director
Commercial Rulings Division