CLA-2 CO:R:C:G 086343 CB
Diane L. Weinberg, Esq.
Rode & Qualey
295 Madison Avenue
New York, New York 10017
RE: Modification of HRL 081756 issued October 6, 1988
Dear Ms. Weinberg:
On October 6, 1988, a classification ruling was issued (HRL
081756) classifying certain garments and carrying bag. Upon
further consideration, that ruling is determined to be in error
with respect to the carrying bag.
FACTS:
Two sample garments were submitted with the request. Each
had the general appearance of a windbreaker. The men's garment
was classified in subheading 6201.93.30, HTSUSA. The women's
garment was classified in subheading 6202.93.45, HTSUSA. The
ruling determined that the carrying bags sold with the water
resistant garments were classifiable with the garment because the
bags were specially shaped or fitted to contain a specific
article.
ISSUE:
Whether the carrying bags are classifiable as containers
under the Harmonized Tariff Schedule of the United States
(HTSUSA)?
LAW AND ANALYSIS:
Classification of merchandise under the HTSUSA is in
accordance with the General Rules of Interpretation (GRI's),
taken in order. GRI 1 provides that the starting point is the
terms of the headings of the tariff and any relevant section or
chapter notes.
GRI 5(a) provides that containers specially shaped or fitted
to contain specific articles, suitable for long-term use and
entered with the articles, shall be classified with such articles
when of a kind normally sold therewith. In addition, pursuant to
-2-
GRI 5(b), packing materials and packing containers are also
classified with the goods. However, the provision does not
apply if the packing materials and packing containers are clearly
suitable for repetitive use. For the purposes of GRI 5(b), the
term "repetitive use" is interpreted to mean use with goods of
the kind presented in the packing container. It is Customs
position that the subject nylon carrying bag does not meet the
requirements of either GRI 5(a) or (b). The carrying bag is not
specially shaped or fitted to contain the jacket and is suitable
for repetitive use.
On considering whether the garment and carrying bag
constitute composite goods under the Harmonized Tariff Schedule,
we note the following criteria set forth under paragraph (IX) of
Rule 3(b) of the Explanatory Notes:
For the purposes of this Rule, composite goods made up
of different components shall be taken to mean not only
those in which the components are attached to each
other to form a practically inseperable whole but also
those with separable components, provided these
components are adapted one to the other and are
mutually complementary and that together they form a
whole which would not normally be offered for sale in
separate parts.
It is our view that the water resistant jacket and carrying
bag do qualify as composite goods as that term is defined and
applied in the HTSUSA. GRI 3(b) provides that composite goods
shall be classified as if they consisted of the component which
give them their essential character. In the instant case, the
jacket is classifiable in heading 6201, HTSUSA, and the carrying
bag is classifiable in heading 4202, HTSUSA. With respect to the
subject goods, the jacket imparts the essential character.
Therefore, the men's jacket and carrying bag are classifiable in
subheading 6201.93.3000, HTSUSA; and, the women's jacket and
carrying bag are classifiable in subheading 6202.93.4500, HTSUSA.
HOLDING:
The men's garment and carrying bag are classifiable in
subheading 6201.93.3000, HTSUSA, which provides for men's or
boys' overcoats...and similar articles..., of man-made fibers,
other, other, other, water resistant. The rate of duty is 7.6
percent ad valorem and the textile category is 634.
-3-
The women's garment and carrying bag are classifiable in
subheading 6202.93.4500, HTSUSA, which provides for women's or
girls' overcoats...and similar articles..., of man-made fibers,
other, other, other, water resistant. The rate of duty is 7.6
percent ad valorem and the textile category is 635.
HQ 081756 is modified accordingly pursuant to
19 CFR 177.9(d). This notice is not to be applied retroactively
to HQ 081756 (19 CFR 177.9(d)(2)(1989)) and will not, therefore,
affect the transaction for the importation of your merchandise
under that ruling. However, for the purposes of future
transactions in merchandise of this type, HQ 081756 will not be
valid precedent. We recognize that pending transactions may be
adversely affected by this modification, in that current
contracts for importations arriving at a port subsequent to the
release of HQ 081756 will be classified under the new ruling. If
such a situation arises, you may, at your discretion, notify this
office and apply for relief from the binding effects of the new
ruling as may be dictated by the circumstances.
Sincerely,
John Durant, Director
Commercial Rulings Division