CLA-2 CO:R:C:M 955981 DWS
District Director
U.S. Customs Service
150 N. Royal Street, Rm. 3004
Mobile, AL 36602
RE: Protest No. 1901-94-100010; Umbrella Frames; GRI 2(a);
Complete and Unassembled; Explanatory Notes 2(a)(V)
and (VII); 6603.10.00; 6603.90.00
Dear District Director:
The following is our decision regarding the request for
further review of Protest No. 1901-94-100010 concerning your action
in classifying and assessing duty on umbrella frames under the
Harmonized Tariff Schedule of the United States (HTSUS).
FACTS:
The merchandise consists of 10,500 umbrella frames, imported
into the U.S. in a complete and unassembled form. Each 7 1/2 foot
umbrella frame consists of a bottom pole, small clips, big clips,
a cap, a joint, a bullet, a handle, and a knob.
The parts of the umbrella frames were entered individually
under subheading 6603.20.90, HTSUS, as umbrella frames, including
shafts; under subheading 6603.10.00, HTSUS, as umbrella handles
and knobs; and under subheading 6603.90.00, HTSUS, as other parts
of umbrellas. The entry was liquidated on January 3, 1994, under
subheading 6603.20.90, HTSUS, as umbrella frames. The protest was
timely filed on February 4, 1994.
The subheadings under consideration are as follows:
6603.10.00: [p]arts, trimmings and accessories of articles
of heading 6601 or 6602: [h]andles and knobs.
The general, column one rate of duty for goods classifiable
under this provision is 7.5 percent ad valorem.
6603.90.00: [p]arts . . . : [o]ther.
The general, column one rate of duty for goods classifiable
under this provision is 7.5 percent ad valorem.
6603.20.90: [p]arts . . . : [u]mbrella frames, including
frames mounted on shafts (sticks): [o]ther.
The general, column one rate of duty for goods classifiable
under this provision is 12 percent ad valorem.
ISSUE:
Whether the umbrella frames, imported in a complete and
unassembled form, are classifiable under subheading 6603.20.90,
HTSUS, as umbrella frames, or under the subheadings which describe
their parts.
LAW AND ANALYSIS:
Classification of merchandise under the HTSUS is in accordance
with the General Rules of Interpretation (GRI's), taken in order.
GRI 1 provides that classification is determined according to the
terms of the headings and any relative section or chapter notes.
When classifying merchandise which is imported in a complete
and unassembled form, GRI 2(a) must be consulted. It 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 finished article. It shall also include a
reference to that article complete or finished (or falling
to be classified as complete or finished by virtue of this
rule), entered unassembled or disassembled.
In understanding the language of the HTSUS, the Harmonized
Commodity Description and Coding System Explanatory Notes may be
utilized. The Explanatory Notes, although not dispositive, are to
be used to determine the proper interpretation of the HTSUS. 54
Fed. Reg. 35127, 35128 (August 23, 1989).
Explanatory Note 2(a)(V) (p. 2) states that:
[t]he second part of Rule 2(a) provides that complete or
finished articles presented unassembled or disassembled are
to be classified in the same heading as the assembled
article. When goods are so presented, it is usually for
reasons such as requirements or convenience of packing,
handling or transport.
In part, Explanatory Note 2(a)(VII) (p. 2) states that:
[f]or the purposes of this Rule, "articles presented
unassembled or disassembled" means articles the components
of which are to be assembled either by means of simple
fixing devices (screws, nuts, bolts, etc.) or by riveting or
welding, for example, provided only simple assembly
operations are involved.
It is our position that the umbrella frames, imported in a
complete and unassembled form, impart the essential character of
assembled umbrella frames. Also, we are satisfied that the frames
are presented unassembled for reasons such as convenience of
packing, handling, or transport, and that the frames will be
assembled by means of simple fixing devices.
Therefore, the umbrella frames, consisting of bottom poles,
small clips, big clips, caps, joints, bullets, handles, and knobs,
are classifiable under subheading 6603.20.90, HTSUS.
HOLDING:
The umbrella frames, consisting of bottom poles, small clips,
big clips, caps, joints, bullets, handles, and knobs, are
classifiable under subheading 6603.20.90, HTSUS, as umbrella
frames.
The protest is DENIED. In accordance with Section 3A(11)(b)
of Customs Directive 099 3550-065, dated August 4, 1993, Subject:
Revised Protest Directive, this decision, together with the Customs
Form 19, should be mailed by your office to the protestant no later
than 60 days from the date of this letter. Any reliquidation of
the entry in accordance with the decision must be accomplished
prior to mailing of the decision. Sixty days from the date of the
decision the Office of Regulations and Rulings will take steps to
make the decision available to Customs personnel via the Customs
Rulings Module in ACS and the public via the Diskette Subscription Service, Lexis, Freedom of
Information Act, and other public access channels.
Sincerely,
John Durant, Director