CLA-2 CO:R:C:G 081724 DFC

Harold I. Loring, Esq.
Grunfeld, Desiderio, Lebowitz & Silverman
Counselors At Law
12 East 49th Street
New York, NY 10017

RE: Pet carrier

Dear Mr. Loring:

In a letter dated January 11, 1988, on behalf of Rolf C. Hagen (USA) Corp., you inquired as to the tariff classification of a pet carrier under the Tariff Schedules of the United States (TSUS). Inasmuch as the provisions of the TSUS are no longer in effect, we will answer your inquiry under the provisions of the Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which became effective on January 1, 1989. A sample was submitted for examination.

FACTS:

The sample which is called a "Pet Voyageur" is made of injection molded plastic. It is a pet carrier consisting of a plastic top with handle, a plastic bottom, a worked iron door grate and plastic fasteners. The top and bottom portions will be imported separately.

ISSUE:

Can importations of plastic tops and plastic bottoms entered in separate shipments be considered incomplete or unfinished containers similar to those enumerated in the first part of heading 4202, HTSUSA?

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LAW AND ANALYSIS:

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 any relative section or chapter notes.

General Rule of Interpretation GRI 2(a), HTSUSA, provides as follows:

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.

It has been suggested that since the top and bottom pieces are the same size and shape and are of the same construction, they are interchangeable. Two tops, two bottoms or a top and bottom could make up an incomplete or unfinished pet carrier. However, it is our observation that the top and bottom pieces are not interchangeable. For example, the top portion has a handle while the bottom portion lacks a handle and the top portion has open spaces for ventilation while the bottom portion lacks these openings.

It is our position that neither the top portion nor the bottom portion of the pet carrier imparts the essential character to the carrier. The primary function of the article is to carry a cat or dog to a particular destination. This function cannot be accomplished by either two top portions or two bottom portions imported separately.

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In view of the foregoing, it is our opinion that importations of plastic tops and plastic bottoms in separate shipments cannot be considered incomplete or unfinished containers within the meaning of GRI 2(a), HTSUSA.

HOLDING:

The tops or bottoms imported separately, with or without the iron door grates and plastic fasteners, are classifiable under subheading 3926.90.90.00, HTSUSA, as other articles of plastics and articles of other materials of headings 3901 to 3914, other, other, other, with duty at the rate of 5.3 percent ad valorem.

Sincerely,

John Durant Director
Commercial Rulings Division

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Cahill library/peh
081724 DFC