CLA-2 RR:CR:TE 966894 BAS
Lars-Erik A. Hjelm, Esquire
Akin Gump Strauss Hauer & Feld, LLP
1333 New Hampshire Avenue, N.W.
Washington, D.C. 20036-1564
RE: Classification of Plastic Pet Carrier Parts; Not incomplete articles with essential character of complete or finished container: GRI 2(a)
Dear Mr. Hjelm:
This is in reply to your letter, dated December 17, 2003, on behalf of T.F.H. Publishing, Inc. (TFH) to the Port Director of New York/Newark requesting a binding ruling concerning the tariff classification of the “Next Generation Nylabone Fold-Away Pet Carrier.”
FACTS:
The goods under consideration are two separately imported components that, if presented together, would make up an unassembled pet carrier. The “Next Generation Pet Carrier” components will be imported in two separate shipments not on the same vessel. The two components consist of the completed lower body of the carrier and the top panel with handle. Each component will be of molded plastics except for the hardware components. The top component includes the top of the unit, which has a handle affixed to it as well as four half rods. The half rods are intended to join and hinge with four corresponding half rods on the bottom component.
The bottom component consists of the base of the unit, two lateral sidewalls and two end walls. One of the end walls contains a door inset into a frame. The walls are hinged to the base in such a manner as to allow the walls to collapse inward and onto the base. The bottom component also has four lateral support half rods attached to the base, which act as an exoskeleton of the completed unit.
You submitted a sample of the article to be imported. On January 5, 2004, you submitted a letter with attachments outlining the design schematics of the complete article and a sample of a similar completed article identified as item NDC 100, which was recently the subject of Headquarters Ruling Letter (HQ) 966503.
ISSUE: Are the subject component parts of pet carriers classified under heading 3926 HTSUSA; which covers other articles of plastics; or under heading 4202, as specially shaped or fitted containers which protect and carry pets?
LAW AND ANALYSIS: Classification under the HTSUSA is made in accordance with the General Rules of Interpretation (GRI). GRI 1 provides, in part, that classification decisions are to be "determined according to the terms of the headings and any relative section or chapter notes." In the event that goods cannot be classified solely on the basis of GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRI may then be applied.
The Harmonized Commodity Description and Coding System Explanatory Notes (EN) constitute the official interpretation of the Harmonized System at the international level (for the 4 digit headings and the 6 digit subheadings) and facilitate classification under the HTSUSA by offering guidance in understanding the scope of the headings and GRI. While neither legally binding nor dispositive of classification issues, the EN provide
commentary on the scope of each heading of the HTSUSA and are generally indicative of the proper interpretation of the headings. See T.D. 89-80, 54 Fed. Reg. 35127-28 (Aug. 23, 1989).
HEADING 4202
Heading 4202, HTSUSA, covers the following: Trunks, suitcases, vanity cases, attache cases, briefcases, school satchels, spectacle cases, binocular cases, camera cases, musical instrument cases, gun cases, holsters and similar containers; traveling bags, insulated food or beverage bags, toiletry bags, knapsacks and backpacks, handbags, shopping bags, wallets, purses, map cases, cigarette cases, tobacco pouches, tool bags, sports bags, bottle cases, jewelry boxes, powder cases, cutlery cases and similar containers, of leather or of composition leather, of sheeting of plastics, of textile materials, of vulcanized fiber, or of paperboard, or wholly or mainly covered with such materials or with paper.
As noted above, classification is made in accordance with the GRI and the terms of the headings with the guidance of the EN to understand the scope of the headings and GRI.
Since neither the bottom half nor the top half of the pet carrier, standing alone is a named exemplar of heading 4202, nor similar to any of the complete, fully functional containers named therein, the article cannot be classified pursuant to GRI 1 alone, i.e. according to the terms of the heading. We therefore look to GRI 2(a) which states:
Any reference in a heading to an article shall be taken to include a reference to that article incomplete or unfinished, provided that, as presented, 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.
Neither the top portion nor the bottom portion of the pet carrier has the essential character of a complete or finished carrier. The essential character of the complete article is to protect and safely carry an animal to a particular destination. This function cannot be accomplished by either the top portion or the bottom portion of the pet carrier. The top portion of the pet carrier merely consists of the handle attached to a slotted plastic sheet with four half rods that fold into it. No animal could be contained or carried in only the top component of the pet carrier. The top component of the article is not identifiable as a pet carrier. It consists essentially of a handle and a lid that could be a component of any other kind of carrying crate.
As previously stated, the bottom component of the pet carrier consists merely of the base of the unit, two lateral sidewalls and two end walls. Without the top of the unit, a pet could not be contained, protected, or safely carried. Thus, neither the bottom nor the top component of the pet carrier possesses the essential character of a complete carrier. Accordingly, the top component and the bottom component, imported separately, do not constitute an incomplete or unfinished container of heading 4202, within the meaning of GRI 2 (a). See HQ 963486, dated April 24, 2000 and HQ 081724, dated November 28, 1989.
It is also significant that the top component and the bottom component of the pet carrier
will be imported in two parts and within separate shipments not on the same vessel. This office has held that when component parts are imported as separate items, the goods are classified separately, whereas if component goods are imported in the same shipment the items are aggregated to determine appropriate classification. See HQ 958915, dated February 27, 1996.
HEADING 3926
Having ruled out classification in heading 4202, HTSUSA, we find that the two individually imported components of the plastic pet carrier are properly classified under subheading 3926.90.9880, HTSUSA which provides for “Other articles of plastics and articles of other materials of heading 3901 to 3914: Other: Other, Other.” This holding is consistent with other rulings in which we have held that separately imported plastic components of pet carriers are classifiable in heading 3926, HTSUSA. See HQ 081724, dated November 28, 1989 and NY F89705, dated August 15, 2000.
HOLDING:
The separately imported components of the “Next Generation Nylabone Fold-Away Pet Carrier” are classified in subheading 3926.90.9880, HTSUSA, which provides for “Other articles of plastics and articles of other materials of heading 3901 to 3914: Other: Other, Other.” The general column one rate of duty is 5.3 percent ad valorem.
Sincerely,
Myles B. Harmon, Director
Commercial Rulings Division