CLA-2 CO:R:C:G 084045 DFC
Ms. Mona Webster
Import Customs Specialist
Target Stores
33 South Sixth Street
P.O. Box 1392
Minneapolis, Minnesota 55440-1392
RE: Tariff classification of a cotton tote bag with sunglasses
made in China
Dear Ms. Webster:
In a letter dated March 23, 1989, you inquired as to the
tariff classification of a cotton canvas tote bag with
sunglasses. A sample was submitted for examination.
FACTS:
The sample tote bag measures approximately 10 inches in
width and 9-1/4 inches in height and is made of cotton canvas. It
has two cotton canvas carrying straps. Attached to the bag is a
transparent, plastic sunglass case containing a pair of plastic
sunglasses. Imprinted on the front of the bag is the
representation of an elephant on roller skates pulling a wagon
holding a cat and a bear. The plastic glasses are so positioned
on the bag as to give the impression that the elephant is wearing
them. You indicate that the principal use in the United States
for this merchandise will be as a kid's tote bag.
ISSUE
Does the combination consisting of the tote bag and the
sunglasses constitute a set for tariff purposes?
-2-
LAW AND ANALYSIS:
In applying the Harmonized Tariff Schedule of the United
States Annotated (HTSUSA), the Customs Service must follow thew
terms of the statute. Classification of goods under the HTSUSA is
governed by the General Rules of Interpretation (GRI's). GRI 1
provides that "classification shall be determined according to
the terms of the headings and any relative section or chapter
notes, and, provided such headings or notes do not otherwise
require, according to [the remaining GRI's taken in order]." In
other words classification is governed first by the terms of the
headings of the tariff and relative section or chapter notes
GRI 2(b), HTSUSA, provides in part that "[t]he
classification of goods consisting of more than one material or
substance shall be according to the principles of Rule 3."
We note that the tote bag is classifiable under subheading
4202.92.1500, HTSUSA, while the sunglasses are classifiable under
subheading 9004.10.0000, HTSUSA. When goods are prima facie
classifiable under two or more headings or subheadings in the
HTSUSA, classification must be determined based on the sequential
application of the principles set out in GRI 3, HTSUSA, which
reads as follows:
3. 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 . . . 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.
-3-
(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.
GRI 3(b), HTSUSA, is relevant here because GRI 3(a),
HTSUSA, cannot be used in determining classification. The
Explanatory Notes for GRI 3, HTSUSA, state that the term "goods
put up in sets for retail sale" means goods that:
(a) consist of at least two different articles prima
facie classifiable in different headings (or, by GRI
6, subheadings).
(b) consist of products or articles put together to meet
a particular need or carry out a specific activity;
and
(c) are put up in a manner suitable for sale directly to
users without repacking.
The cotton canvas tote bag and the sunglasses do not
constitute a set for tariff purposes. A product must meet all
of the above conditions in order to be regarded as a set. The
fact that miscellaneous items, as is the case here, are packaged
together for retail sale does not mean that the merchandise may
be considered a set. All of the items which are packaged
together must be dedicated to as "particular need" or "specific
activity." In this instance the tote bag and the sunglasses
perform diverse functions and are not geared to a "particular
need" or a "specific activity."
Pursuant to GRI 3(b), HTSUSA, classification of the tote
bag with the transparent, plastic sunglass case attached is
dependent on the component or material which imparts its
essential character. The Explanatory Note for GRI 3(b), HTSUSA,
reads in pertinent part as follows:
(VIII) The factor which determines essential character will
vary as between different kinds of goods. It may, for
example, be determined by the nature of the material,
its bulk, quantity, weight, or value, or by the role
of a constituent material in relation to the use of
the goods.
-4-
Here there is no doubt that the essential character of the
tote bag with the attached transparent eyeglass case is imparted
by the cotton canvas tote bag. Certainly, the sunglass case is
subordinate to the tote bag in terms of value, weight, and bulk.
Consequently, the tote bag with the attached sunglass case is
classifiable under subheading 4202.92.1500, HTSUSA, as travel,
sports and similar bags, with outer surface of textile materials,
of vegetable fibers and not of pile or tufted construction, of
cotton.
The plastic sunglasses are separately classifiable under
subheading 9004.10.0000, HTSUSA, as spectacles, goggles and the
like, corrective, protective or other, sunglasses.
HOLDING:
The tote bag with the attached plastic sunglass case is
classifiable under subheading 4202.92.1500, HTSUSA, and dutiable
at the rate of 7.2 percent ad valorem. The applicable textile
category is 369.
The sunglasses are classifiable under subheading
9404.10.0000, HTSUSA, with duty at the rate of 7.2 percent ad
valorem.
Due to the changeable nature of the statistical annotation
(the ninth and tenth digits of the classification) and the
restraint (quota/visa) categories, you should contact your 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
6cc AD NY Seaport
1cc Kevin Gorman NY Seaport
1cc DD Los Angeles
1cc John Durant
1cc Legal Reference