CLA-2 CO:R:C:G 083456 JBW
Ms. Laura Fumagalli
Import Manager
Dakin Inc.
Post Office Box 7746
San Francisco, California 94120
RE: Garfield Catch All
Dear Ms. Fumagalli:
Your letter of November 23, 1988, on behalf of Dakin,
Inc., addressed to our New York office, has been referred to this
office for reply concerning the classification of your "Garfield
Catch All" item under the Harmonized Tariff Schedule of the
United States Annotated (HTSUSA).
FACTS:
You requested a binding ruling on the classification of
your "Garfield Catch All," item number 03-9390. This product
consists of a bag constructed of raschel knit fabric and formed
by sewing the edges with a narrow strip of textile fabric.
Attached to top of the bag is a stuffed "Garfield" head of
textile material with plastic eyes and nose. You state that the
product is constructed entirely of man-made fibers. The bag has
an opening to permit the user to place items inside.
ISSUE:
What is the classification of a stuffed animal head
attached to a raschel knit bag under the HTSUSA?
LAW AND ANALYSIS:
The General Rules of Interpretation (GRI's) set forth
the legal framework in which merchandise is to be classified
under the HTSUSA. GRI 1 requires that classification be
determined first according to the terms of the headings of the
tariff and any relative section or chapter notes and, unless
otherwise required, according to the remaining GRI's.
The merchandise submitted for classification consists
of two components: the raschel knit bag and the stuffed head.
The components, if imported separately, would be classified
under different headings. However, when the components are bound
together to form an inseparable whole, the item is considered a
composite good.
GRI 3(b) governs the classification of composite goods.
This rule requires that a composite good be classified as if
consisting of the component that provides the good its essential
character. The Explanatory Notes, which provide the official
interpretation of the HTSUSA at the international level, state
that the factors determining essential character may vary as
between different kinds of goods. The Notes suggest that
essential character may be determined by the nature of a
component or material, its bulk, weight, or value, or by the role
of a constituent material in relation to the use of the good.
The bag plays the principal role in the use of the
product. As stated in your letter, the item will be used as a
storage sack for a child's toys, books, or clothing. The
"Garfield" head serves no function in the use of the item, but
merely provides decoration or ornamentation. Consequently, the
bag imparts the essential character to the product.
The bag is constructed of a knit fabric that is
manufactured on a raschel knit machine. The Customs Service has
ruled that raschel knit fabric, although appearing to be a net,
is not a net under Heading 5608, HTSUSA. Furthermore, this
fabric does not fit the definition of a net fabric provided in
the Explanatory Notes to Heading 5804, HTSUSA.
Heading 6307, HTSUSA, provides for other made up
textile articles that are not more specifically described in
other headings of the nomenclature. The bag, as imported, falls
under no other specific heading.
HOLDING:
The "Garfield Catch All," item number 03-9390, is
classified under subheading 6307.90.9050, HTSUSA, as other made
up articles, and is subject to a duty of 7 percent ad valorem.
Sincerely,
John Durant, Director
Commercial Rulings Division