CLA-2 CO:R:C:T 088681 KWM
Mr. Geoff Phillips
Tic-La-Dex Business Systems, Inc.
3443 Camino Del Rio South
Suite 326
San Diego, CA 92108-3901
RE: Modification of Headquarters Ruling Letter 087439; HRL
087439; Portfolio; Unfinished or unassembled goods; GRI 2;
Sets put up for retail sale; GRI 3; Country of origin.
Dear Mr. Phillips:
On October 30, 1990, this office issued Headquarters Ruling
Letter (HRL) 087439, which classified an "unassembled portfolio."
Subsequent to the issuance of that letter, we had occasion to
reconsider our rationale for that classification. This letter is
to inform you that we now consider a portion of that rationale to
be in error, and we hereby modify that portion of the letter, as
detailed below.
ANALYSIS:
The facts are set forth in HRL 087439, and will not be
detailed here. The portion pertinent to our modification is
contained in the last full paragraph on page 1:
The importer has indicated that the various
components will be imported into the United States in
separate cartons in the same container. The components
which make up the portfolio such as the portfolio outer
cover, the portfolio main body and the hardware will be
assembled in the United States . . . [t]he remaining
components are separate articles which are inserted
into the finished portfolio.
In short, the various components are imported together (in a
common container) but in an unassembled form. They are not, at
the time of importation, "put up in a manner suitable for sale
directly to users without repacking." Therefore, our analysis
which determines the merchandise to constitute a set under
General Rule of Interpretation 3(b) is in error. GRI 3 should
not have been considered in our classification of the
merchandise; the unassembled
portfolio may be classified by application of GRI 2, without
having to employ further interpretative principles.
HOLDING:
HRL 087439 is hereby modified by striking from the ruling
the following text: Beginning with the second full paragraph
under "Classification" on page 2, which reads as:
GRI 3 provides for goods which may be classifiable
under two or more headings . . .
and ending with the second full paragraph on page 3, which reads:
. . . the portfolio will be considered to constitute
part of the set classifiable with the portfolio.
Any additional references to the portfolios as sets should also
be disregarded.
Please note that the classification and duty rate reflected
in the HOLDING of HRL 087439 are not affected by this
modification.
This notice to you should be considered a modification of
HRL 087439 under 19 CFR 177.9(d)(1). It is not to be applied
retroactively to HRL 087439 (19 CFR 177.9(d)(2)) and will not,
therefore, affect past transactions for the importation of your
merchandise under that ruling. However, for the purposes of
future transactions in merchandise of this type. HRL 087439 will
not be valid precedent. We recognize that pending transactions
may be adversely affected by this modification in that current
contracts for importation arriving at a port subsequent to this
decision will be classified pursuant to it. If such a situation
arises, you may, at your discretion, notify this office and may
apply for relief from the binding effects of this decision as may
be warranted by the circumstances. However, please be advised
that in some instances involving import restraints, such relief
may require separate approvals from other government agencies.
Sincerely,
John A. Durant,
Director
Commercial Rulings Division