CLA-2-CO:R:C:M 953075 MMC
TARIFF No.: 9404.90.20
Mr. Joseph Stocks
Clarin Corporation
927 North Shore Drive
Lake Bluff, IL 60044
RE: Stadium pack; Travel bag, Sports bag, Spectator bag; Travel
bag cushion combination; Heading 4202.00.00, HTSUS, cushions;
GRI 3
Dear Mr. Stocks:
This is in response to your letter addressed to the Area
Director of Customs in New York dated 10/29/92, requesting a
classification ruling under the Harmonized Tariff Schedule of the
United States (HTSUS), of an article identified as the Clarin
Stadium Pack, model 750 produced in China. Your letter was
referred to this office for reply.
FACTS:
The sample submitted for examination combines a stadium seat
cushion and a system of utility pockets designed to contain a
spectator's accessories. It has a shoulder strap and a handle
sewn between the cushion compartment and the accessories
compartments. The cover of the bag is made of 100% nylon textile
materials and has a bi-fold design for easy carrying. The
cushion compartment and the other compartments are joined
together by a center binding where the handle and shoulder strap
are attached. The article folds in half when carried by the
handle or strap. Both parts of the spectator pack are of equal
lengths (15") and their widths vary only slightly (bag portion 13
1/2" cushion portion 15").
The seat cushion portion contains a 1" thick urethane foam
pad and measures approximately 14" x 15". The pad can be removed
by unzipping the compartment and pulling the foam out. A woven
strap with a swivel snap hook which is sewn onto the back of the
cushion compartment attaches to the bleacher seat to keep the
article in place. The accessories portion consists of five
assorted zippered pockets sewn to the front side of the pack.
These pockets are designed to hold sunglasses, binoculars, a
portable radio, camera, programs, blankets and similar items.
There is also a mesh pouch to hold drink containers.
ISSUE:
What is classification of the Stadium Pack?
LAW AND ANALYSIS:
The stadium pack is described in two different headings.
Heading 4202, HTSUS, provides for travel bags and Heading 9404,
HTSUS, provides for cushions. The stadium pack may be considered
a combination of a travel bag and a seat cushion because it has
the capability to function as both.
When in use, the cushion portion is placed on the bleacher
and fastened by a swivel hook to hold the cushion in place. The
bag portion then folds down in front of the bleacher and behind
the legs of the spectator providing easy access to any of the
other accessories the spectator carried to the event. The
functions of both the bag portion and the cushion portion of the
pack are complementary to each other, making them physically as
well as functionally integrated to an extent that it is not
possible to isolate a single function and identify it as the
principle one of the entire pack.
The General Rules of Interpretation (GRI's) govern the
classification of merchandise under the HTSUS. GRI 1, HTSUS,
states in part that for legal purposes, classification shall be
determined according to the terms of the headings and any
relative section or chapter notes. When goods cannot be
classified by applying GRI 1, and if the headings and legal notes
do not otherwise require, the remaining GRI's are applied in
descending order. Inasmuch as the stadium bag is a composite
good described in two headings, it cannot be classified according
to GRI 1.
GRI 2(a) is inapplicable because it applies to unfinished
articles, and the stadium pack is imported in a finished
condition. GRI 2 (b) states, in pertinent part, that any
reference in a heading to a material or substance shall be taken
to include a reference to mixtures or combinations of that
material or substance with other materials or substances. The
classification of goods consisting of more than one material or
substance shall be according to the principles of rule 3.
GRI 3 states that when, by application of rule 2(b) or for
any other reason, goods are, prima facie, classifiable under two
or more headings, classification shall be effected as follows:
(a) The heading which provides the most specific
description shall be preferred to headings providing a more
general description. However, when two or more headings
each refer to part only of the materials or substances
contained in mixed or composite goods or to part only of the
items in a set put up for retail sale, those headings are to
be regarded as equally specific in relation to those goods,
even if one of them gives a more complete or precise
description of the goods.
(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), shall be classified as if they consisted
of the material or component which gives them their
essential character, insofar as this criterion is
applicable.
(c) When goods cannot be classified by reference to 3(a) or
3(b), they shall be classified under the heading which
occurs last in numerical order among those which equally
merit consideration.
The stadium pack cannot be classified according to the
relative specificity provision of GRI 3(a) because the applicable
headings describe only part of the article and are thus
considered equally specific. The merchandise cannot be
classified as a GRI 3(b) composite good consisting of different
components because the single component which gives the stadium
pack its essential character cannot be determined.
Under the terms of the GRI's, goods which cannot be
classified according to GRI's 1 through 3(b) are classified under
GRI 3(c). Under GRI 3(c), the merchandise is classified under
the heading which occurs last in numerical order among those
which equally merit consideration. Heading 9404, HTSUS, is the
last in numerical order. Thus, the stadium pack is classifiable
as an article of bedding and similar furnishings (for example,
mattresses, quilts, eiderdowns, cushions, pouffes, and pillows)
fitted with springs or stuffed or internally fitted with any
material or of cellular rubber or plastics, whether or not
covered; Other, under subheading 9404.90.20, HTSUS.
HOLDING:
The stadium pack is classifiable as a cushion under
subheading 9404.90.20, HTSUS.
Sincerely,
John Durant, Director
Commercial Rulings Division