CLA-2 CO:R:C:T 955886 CC
Randall Montgomery
Aaron J. Wayne
Customs Broker
1200 S. Inglewood Av., #200
Inglewood, CA 90301
RE: Classification of sunglasses, eyeglass cord holder,
drawstring bag; classifiable as a set; GRI 3(b)
Dear Mr. Montgomery:
This letter is in response to your inquiry, dated January 27,
1994, requesting the tariff classification of sunglasses, a cloth
pouch, and an eyeglass cord holder, packaged together in a wooden
box. Samples were submitted for examination.
FACTS:
The sunglasses are made of plastic frames with plastic lenses.
On the sides of the frames are imprinted the words "Dirty Dog."
The eyeglass holder or cord measures approximately 23 inches
long. It is made primarily of narrow woven fabric, which appears
to be composed of man-made fibers. At both ends of the cord are
rubber loops to grip the eyeglass temples.
The sunglasses and eyeglass cord holder are placed in a blue
woven textile bag with a drawstring closure. The bag measures
approximately 7 inches by 3~ inches. On the front of the bag is
a design representing a dog with the inscription "Dirty Dog,
extreme eyewear, New Zealand."
The bag, eyeglass cord holder, and sunglasses are packaged in
a small wooden box that measures approximately 6~ inches by 2~
inches. On the front of the box is the same design and inscription
as that on the front of the bag.
ISSUE:
Whether the merchandise at issue is classified together as a
set or classified separately under the Harmonized Tariff Schedule
of the United States Annotated (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 classification shall be determined
according to the terms of the headings and any relative section or
chapter notes.
Heading 9004, HTSUSA, provides for spectacles, goggles and
the like, corrective, protective or other; subheading 9004.10,
HTSUSA, provides for sunglasses. The submitted sunglasses are
classifiable under subheading 9004.10.
Heading 6307, HTSUSA, provides for other made up articles.
According to the Harmonized Commodity Description and Coding
System, Explanatory Notes, the official interpretation of the
HTSUSA at the international level, at page 867, Heading 6307 covers
made up articles of any textile material which are not included
more specifically in other headings of Section XI or elsewhere in
the Nomenclature. The eyeglass cord holder is not included more
specifically in any other heading. In addition, Customs has
classified textile eyeglass holders in Heading 6307. (See, e.g.,
New York Ruling Letter (NYRL) 884195, dated April 9, 1993.)
Consequently, the eyeglass cord holder is classifiable in Heading
6307.
The drawstring bag is also classifiable in Heading 6307. It
is not more specifically provided for in another heading. In
addition, we have ruled that similar merchandise is classifiable
in Heading 6307. (See, e.g., Headquarters Ruling Letter (HRL)
954403, dated November 16, 1993.) Consequently, the drawstring
bag is classifiable in Heading 6307.
GRI 3 provides for the classification of goods when, by
application of rule 2(b) or for any other reason, they are, prima
facie, classifiable under two or more headings. GRI 3(b) provides
that mixtures, composite goods consisting of different materials
or made up of different components, and goods put up in sets for
retail sale shall be classified as if they consisted of the
material or component which gives them their essential character.
The Explanatory Notes state at page 4 that the term "goods
put up in sets for retail sale" refers to goods which:
(a) consist of at least two different articles which
are, prima facie, classifiable in different
headings;
(b) consist of products or articles put up together to
meet a particular need or carry out a specific
activity; and
(c) are put up in a manner suitable for sale directly
to users without repacking.
To be classified as a set, the merchandise at issue must meet
all three requirements listed above. The submitted merchandise is
classifiable in different headings and thus requirement (a) is met.
In addition, requirement (c) is met since this merchandise is put
up in a manner suitable for sale directly to users without
repacking. Finally, these goods together facilitate the use of
sunglasses, which satisfies requirement (b). Since all three
requirements listed above have been met, the submitted merchandise
is classified together as a set.
The sunglasses clearly provide the essential character to the
subject merchandise. Consequently, this merchandise is classified
in Heading 9004.
GRI 5 provides that in addition to the foregoing provisions,
the following rules shall apply in respect of the goods referred
to therein:
(a) Camera cases, musical instrument cases, gun cases,
drawing instrument cases, necklace cases and
similar containers, specially shaped or fitted to
contain a specific article or set of articles,
suitable for long-term use and entered with the
articles for which they are intended, shall be
classified with such articles when of a kind
normally sold therewith. This rule does not,
however, apply to containers which give the whole
its essential character.
(b) Subject to the provisions of rule 5(a) above, packing
materials and packing containers entered with the
goods therein shall be classified with the goods if
they are of a kind normally used for packing such
goods. However, this provision is not binding when
such packing materials or packing containers are
clearly suitable for repetitive use.
The box meets the requirements of GRI 5(b). It is not
designed for repetitive use and is used for packing of the other
submitted merchandise. Consequently, the box is classified with
the sunglasses.
HOLDING:
The subject merchandise is classified together under
subheading 9004.10.0000, HTSUSA, which provides for spectacles,
goggles and the like, corrective, protective or other: sunglasses.
The rate of duty is 7.2 percent ad valorem.
Your inquiry regarding the country of origin of the submitted
merchandise has been transferred to our Value and Marking Branch
for separate reply.
Sincerely,
John Durant, Director
Commercial Rulings Division