CLA-2-42:RR:NC:341:E88973
Ms. Ludene Murphree
Gap Inc.
One Harrison Street
San Francisco, CA 94105
RE: The tariff classification of a wheeled trunk from the Philippines.
Dear Ms. Murphree:
In your letter dated November 15th, 1999, you requested a classification ruling.
The sample submitted with your request, style #559760, is a large wheeled trunk that is fitted on the interior and contains the following dining accessories: bowls, utensils, napkins, various storage articles for food, wood board, and a tray. The trunk is approximately 20" x 15" x 14" and has an exterior surface of textile material of man-made fibers. The trunk has an adjustable handle on each side, and two wheels and three "feet" are affixed to the bottom. The interior of the trunk is lined and holds the food containers, wood cutting board and plastic tray. A flap with a zippered closure secures the interior. The flap has two elastic straps that are designed to hold a blanket. The blanket will not be imported or sold with the unit. Two zippered triangular compartments fit over the flap and are secured by tuck lock closures. Elastic straps are sewn inside each triangular compartment to hold the napkins, bowls, spoons, chopsticks and a glass container with a stainless steel lid.
Pursuant to GRI 3(b), the items are considered a set. The trunk and dining accessories are used in conjunction with one and another for an activity (a picnic) and enable the users to dine outside. The fitted trunk imparts the essential character. When imported separately, the napkins are classifiable under 6302.51.3000, dutiable at 6.1% ad valorem and subject to quota/visa category 369. When imported as part of a set, they are subject to quota/visa category 369.
The applicable subheading for #559760 will be 4202.12.8070, Harmonized Tariff Schedule of the United States (HTS), which provides for attache cases, brief cases, school satchels, occupational luggage cases and similar containers, other, other, of man-made fibers. The duty rate will be 18.6% ad valorem.
Items classifiable under HTS subheading 6302.51.3000 fall within textile category designation 369. Based upon international textile trade agreements products of the Philippines are subject to quota the requirement of a visa.
The designated textile and apparel categories and their quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information, we suggest that you check, close to the time of shipment, the U.S. Customs Service Textile Status Report, an internal issuance of the U.S. Customs Service, which is available at the Customs Web site at www.customs.gov. In addition, the designated textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected and should also be verified at the time of shipment.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).
Your sample is being returned as requested.
A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Kevin Gorman at 212-637-7091.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division