CLA-2 CO:R:C:G 086343 CB

Diane L. Weinberg, Esq.
Rode & Qualey
295 Madison Avenue
New York, New York 10017

RE: Modification of HRL 081756 issued October 6, 1988

Dear Ms. Weinberg:

On October 6, 1988, a classification ruling was issued (HRL 081756) classifying certain garments and carrying bag. Upon further consideration, that ruling is determined to be in error with respect to the carrying bag.

FACTS:

Two sample garments were submitted with the request. Each had the general appearance of a windbreaker. The men's garment was classified in subheading 6201.93.30, HTSUSA. The women's garment was classified in subheading 6202.93.45, HTSUSA. The ruling determined that the carrying bags sold with the water resistant garments were classifiable with the garment because the bags were specially shaped or fitted to contain a specific article.

ISSUE:

Whether the carrying bags are classifiable as containers under the Harmonized Tariff Schedule of the United States (HTSUSA)?

LAW AND ANALYSIS:

Classification of merchandise under the HTSUSA is in accordance with the General Rules of Interpretation (GRI's), taken in order. GRI 1 provides that the starting point is the terms of the headings of the tariff and any relevant section or chapter notes.

GRI 5(a) provides that containers specially shaped or fitted to contain specific articles, suitable for long-term use and entered with the articles, shall be classified with such articles when of a kind normally sold therewith. In addition, pursuant to -2-

GRI 5(b), packing materials and packing containers are also classified with the goods. However, the provision does not apply if the packing materials and packing containers are clearly suitable for repetitive use. For the purposes of GRI 5(b), the term "repetitive use" is interpreted to mean use with goods of the kind presented in the packing container. It is Customs position that the subject nylon carrying bag does not meet the requirements of either GRI 5(a) or (b). The carrying bag is not specially shaped or fitted to contain the jacket and is suitable for repetitive use.

On considering whether the garment and carrying bag constitute composite goods under the Harmonized Tariff Schedule, we note the following criteria set forth under paragraph (IX) of Rule 3(b) of the Explanatory Notes:

For the purposes of this Rule, composite goods made up of different components shall be taken to mean not only those in which the components are attached to each other to form a practically inseperable whole but also those with separable components, provided these components are adapted one to the other and are mutually complementary and that together they form a whole which would not normally be offered for sale in separate parts.

It is our view that the water resistant jacket and carrying bag do qualify as composite goods as that term is defined and applied in the HTSUSA. GRI 3(b) provides that composite goods shall be classified as if they consisted of the component which give them their essential character. In the instant case, the jacket is classifiable in heading 6201, HTSUSA, and the carrying bag is classifiable in heading 4202, HTSUSA. With respect to the subject goods, the jacket imparts the essential character. Therefore, the men's jacket and carrying bag are classifiable in subheading 6201.93.3000, HTSUSA; and, the women's jacket and carrying bag are classifiable in subheading 6202.93.4500, HTSUSA.

HOLDING:

The men's garment and carrying bag are classifiable in subheading 6201.93.3000, HTSUSA, which provides for men's or boys' overcoats...and similar articles..., of man-made fibers, other, other, other, water resistant. The rate of duty is 7.6 percent ad valorem and the textile category is 634.

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The women's garment and carrying bag are classifiable in subheading 6202.93.4500, HTSUSA, which provides for women's or girls' overcoats...and similar articles..., of man-made fibers, other, other, other, water resistant. The rate of duty is 7.6 percent ad valorem and the textile category is 635.

HQ 081756 is modified accordingly pursuant to 19 CFR 177.9(d). This notice is not to be applied retroactively to HQ 081756 (19 CFR 177.9(d)(2)(1989)) and will not, therefore, affect the transaction for the importation of your merchandise under that ruling. However, for the purposes of future transactions in merchandise of this type, HQ 081756 will not be valid precedent. We recognize that pending transactions may be adversely affected by this modification, in that current contracts for importations arriving at a port subsequent to the release of HQ 081756 will be classified under the new ruling. If such a situation arises, you may, at your discretion, notify this office and apply for relief from the binding effects of the new ruling as may be dictated by the circumstances.


Sincerely,

John Durant, Director
Commercial Rulings Division