CLA-2 CO:R:C:G 085013 SLR
Mr. Dale Graham
Purchasing Manager
The Cook Bates Company, Inc.
P.O. Box 638
Venice, FL 34284-0638
RE: Reconsideration of New York Ruling Letter (NYRL) 840704
issued May 30, 1989.
Dear Mr. Graham:
This ruling is in response to your letter of June 21, 1989,
requesting the reconsideration of NYRL 840704. In that ruling, a
Doppkit-type container with manicure kit was classified as a
travel accessory bag under subheading 4202.99.0000, HTSUSA. A
sample has been submitted for our examination.
FACTS:
The submitted sample consists of a non-cellular plastic
Doppkit-type bag which contains a manicure kit in its front
pouch. The bag measures approximately 9-3/4 inches by 7-inches
by 3-inches and the attached pouch measures approximately 8-1/4
inches by 5-1/2 inches by 1/2-inch.
ISSUE:
Was the Doppkit-type container with manicure kit properly
classified as a travel accessory bag in NYRL 840704, or should it
be classified as a manicure set?
LAW AND ANALYSIS:
Classification of goods under the HTSUSA is in accordance
with the General Rules of Interpretation (GRI), taken in order.
GRI 3(b) provides that goods put up in sets for retail sale shall
be classified as if they consisted of the material or component
which gives them their essential character.
The Explanatory Notes, which constitute the official
interpretation of the HTSUSA at the international level, state
-2-
in Note X to Rule 3(b) that the term "goods put up in sets for
retail sale" means goods which:
(a) consist of at least two different articles which are,
prima facie, classifiable in different headings;
(b) consist of products or articles put up 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.
Here, the merchandise at issue meets criteria (a), (b), and
(c) above. The bag and manicure kit are classifiable under
different headings: 4202 and 8214 respectively. These items
provide access to basic tools of hygiene. Neatly packaged, they
are presented in a manner suitable for direct sale to consumers.
Acknowledging the above analysis, we must now determine
which component gives the set its essential character.
Explanatory Note VIII to GRI 3(b) provides that the essential
character may be determined by "the nature of the material or
component, its bulk, quantity, weight or value, or by the role of
a constituent material in relation to the use of the goods."
The component of this set which constitutes its most
distinctive feature and plays a major role in its function is
the Doppkit-type bag. Given the size of the bag, its primary
purpose is as a travel bag. It is designed to contain toiletry
items such as shave creme, soap, deodorant, toothpaste, etc. The
manicure set is incidental and merely an accessory to the travel
bag.
HOLDING:
The merchandise at issue is classifiable under subheading
4202.99.0000, HTSUSA, which provides for trunks, suitcases...and
similar containers, other, other, dutiable at 20 percent ad
valorem.
NYRL 840704, dated May 30, 1989, stands affirmed.
Sincerely,
John Durant, Director
Commercial Rulings Division