CLA-2 CO:R:C:T 089289 JS
Robert L. Follick
Follick & Bessich, P.C.
225 Broadway
New York, NY 10007
RE: Luggage component; classifiable heading 4202, HTSUSA
Dear Mr. Follick:
This is in reference to your letter of May 1, 1991, on
behalf of International Travel System, requesting classification
of luggage components under the Harmonized Tariff Schedule of the
United States Annotated (HTSUSA).
FACTS:
The sample provided for our inspection is a bottom half of a
pullman suitcase. It is made of a vinyl backed nylon material
and measures approximately 31 x 24 inches, with an expandable
maximum width of 9 inches. The component appears to be complete
and in a condition ready to be joined to the lid portion of the
finished suitcase; it has rigid edge and corner piping, a
carrying handle securely affixed to the top, reinforcing straps
sewn lengthwise onto the outside, inner straps for holding
clothing into place, a rigid bottom flap with plastic fixtures
for the attachment of wheels, and a half zipper sewn around the
appropriate edge. The final assembly would require only the
sewing and riveting of the top shell onto this bottom.
Pursuant to our request for additional information, you
stated that the top half of the unassembled luggage is virtually
identical in composition to the bottom half presented for
inspection. The two sections differ only in the presence of a
gusset and a wire frame in the lower component. Moreover, the
cost and manufacturing time for each component is also nearly
identical: your client indicated that the cost of the bottom half
is approximately 47 percent of the total cost; the top half
comprises approximately 43 percent of the total cost, and the
hardware makes up 10 percent of the final cost of the product.
2
ISSUE:
Whether the bottom half of a suitcase which is complete but
for the attachment of the remaining half, is considered an
incomplete or unassembled item classifiable as luggage pursuant
to GRI 2(a), or whether it must be classified as an other made up
article under heading 6307, HTSUSA.
LAW AND ANALYSIS:
Classification of merchandise under the HTSUSA is in
accordance with the General Rules of Interpretation (GRI), taken
in order. GRI 1 provides that the classification shall be
determined according to the terms of the headings and any
relevant section or chapter notes.
GRI 2(b) states that
[a]ny reference in a heading to an article shall be taken to
include a reference to that article incomplete or
unfinished, provided that, as entered, the incomplete or
unfinished article has the essential character of the
complete (or falling to be classified as complete or
finished by virtue of this rule), entered unassembled or
disassembled.
Heading 4202 provides for luggage, including suitcases,
traveling bags, and similar articles, of leather, plastics or
textile materials. It is clear that the article at issue is, in
every respect, a luggage component. This component has the
essential character of the finished article, including the
straps, handle and trim. The only part required for completion
of the article is the lid portion with its zipper counterpart.
As such is the case, we consider this merchandise to be
incomplete or unfinished luggage in accordance with GRI 2(b).
Since heading 4202 specifically provides for luggage,
classification therein is appropriate.
Heading 6307, which provides for other made up articles, is
a residual category considered only in the absence of a more
specific heading, see GRI 3(a).
HOLDING:
The merchandise at issue is properly classified under
subheading 4202.19.0000, HTSUSA, which 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,
3
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 plastic
sheeting, of textile materials, of vulcanized fiber or of
paperboard, or wholly or mainly covered with such materials:
Trunks, suitcases, vanity cases, attache cases,
briefcases, school satchels and similar containers:
With outer surface of plastics or of textile
materials:
With outer surface of textile materials:
Other..........20 percent ad valorem
Due to the changeable nature of the statistical annotation
and the restraint (quota/visa) categories applicable to textile
merchandise, your client should contact its local Customs office
prior to importation of this merchandise to determine the current
status of any import restraints or requirements.
Sincerely,
John Durant, Director
Commercial Rulings Division