CLA-2 CO:R:C:G 081923 DSN
Mr. David L. McClees
President, Talus Corporation
400 Riverside Street
Portland, Maine 04103
RE: Classification of a shoulder cushion
Dear Mr. McClees:
This is in response to your letter of December 28, 1987, in
which you requested tariff classification under both the Tariff
Schedules of the United States Annotated (TSUSA), and the
Harmonized Tariff Schedule of the United States Annotated
(HTSUSA), for a "wedgit" nonslip shoulder cushion. Our New York
field office has furnished you with an answer regarding
classification under the TSUSA, and under the HTSUSA for the
separate components, as well as GSP eligibility. This ruling
letter concerns classification under the HTSUSA of the complete
wedgit shoulder cushion.
FACTS:
The "wedgit" shoulder cushion is designed to assist a
person in carrying their luggage. The cushion is composed of a
foamed polyester plastic pad with a polyester-cotton blend fabric
cover. The fabric cover is 65 percent polyester and 35 percent
cotton. The cushion is designed to be attached to a luggage
strap by wrapping the fabric cover flap around the luggage strap
and securing it to the cushion with the Velcro closure. The
cushion presumably provides comfort as well as preventing the
luggage from slipping from a user's shoulder.
ISSUE:
How is an article classified when it is composed of
components made of different materials?
-2-
LAW AND ANALYSIS:
Classification of goods in the HTSUSA is governed by the
General Rules of Interpretation (GRI's), taken in order. GRI 1
provides that classification shall be determined according to the
terms of the headings and any relative section or chapter notes.
There are no headings which specifically refer to this type of
merchandise. GRI 2(a), refers to articles which are incomplete
or unfinished. GRI 2(a) is inapplicable to the instant case
because the merchandise is finished. GRI 2(b) provides that any
reference in a heading to a material shall be taken to include
combinations of that material with other materials, and that
classification of goods consisting of more than one material
shall be according to the principles of Rule 3 if they are prima
facie classifiable under two or more headings. In the instant
case, the shoulder cushion consists of a foamed polyester plastic
pad, and a textile fabric cover, creating a situation where the
article is classifiable under two headings.
GRI 3(a) provides that the heading with the most specific
description of the merchandise is to be preferred. The heading
that is applicable to the foamed polyester plastic pad is heading
3926, which provides for other articles of plastics and articles
of other materials. The heading applicable to the textile fabric
cover is heading 6307, which provides for other made up articles
of textile fabrics. Both headings are equally descriptive, and
therefore, we must proceed to GRI 3(b).
Under GRI 3(b), mixtures and composite goods consisting of
different materials or made up of different components which
cannot be classified by reference to 3(a), shall be classified as
if they consisted of the material or component which gives them
their essential character. According to the Explanatory Notes
which constitute the official interpretation of the HTSUSA at the
international level, 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.
We believe that the essential character of the "wedgit" is
imparted by the foamed polyester plastic pad because the pad is
indispensable to the functioning of this article. The
merchandise cannot be considered a shoulder pad without the
presence of the pad. Inasmuch as the shoulder pad is supposed to
provide comfort as well as preventing slippage off the shoulder,
the plastic pad is essential to the objective of this article.
-3-
If the plastic pad were removed, the article would no longer
provide comfort nor prevent slippage. The cover serves to
protect the plastic pad from wear and also to hold the plastic
pad in place.
HOLDING:
In view of the foregoing, the shoulder cushion is properly
classified under subheading 3926.90.9050, HTSUSA, which provides
for other articles of plastics and articles of other materials of
heading 3901 to 3914, other, other, other, and dutiable at the
rate of 5.3 percent ad valorem unless eligible for GSP treatment.
Sincerely,
John Durant, Director
Commercial Rulings Division