CLA-2 CO:R:C:T 950324 KWM
Mr. Samuel K. Liao
General Tech Corporation
2415 Midway Road, Suite 125
Carrollton, Texas 75006
RE: Hot Lights Body Signals; Composite good; belts; Wearing apparel; Made up textile
article; Portable electric lamps.
Dear Mr. Liao:
This is in response to your inquiry dated July 18, 1991, regarding the tariff classification
of merchandise named "Hot Lights Body Signals." Your request and a sample of the
merchandise were forwarded to this office for a ruling.
FACTS:
The merchandise at issue is described as "Hot Lights Body Signals" according to the
literature forwarded with your request. The sample article consists of a woven nylon belt with
a plastic snap buckle and a fitting to adjust the size. Attached to the belt by a hook-and-loop
fastener is a lighting unit which consists of a plastic battery/switch case attached to a nylon strip
containing five red lights. Your inquiry also states that the product may be imported with a
removable pouch made of woven nylon material. The pouch is designed to hold the lighting
unit and/or the belt when not in use.
The literature describes the article for wear around the waist while walking, jogging,
bicycling, etc., for the purposes of visibility. The literature also describes the product's
suitability for use on pets. The belt, lighting unit and pouch are manufactured in Taiwan.
ISSUE:
Is the Hot Lights Body Signal classified as belt in heading 6307 of the Harmonized
Tariff Schedule of the United States Annotated (HTSUSA) as a made up textile article, or in
heading 8513, HTSUSA, as a portable electric lamp?
LAW AND ANALYSIS:
Classification under the Harmonized Tariff Schedule of the United States Annotated
(HTSUSA) is made in accordance with the General Rules of Interpretation (GRI's). The
systematic detail of the harmonized system is such that virtually all goods are classified by
application of GRI 1, that is, according to the terms of the headings of the tariff schedule and
any relevant Section or Chapter Notes. In the event that the goods cannot be classified solely
on the basis of GRI 1, and if the headings and legal notes do not otherwise require, the
remaining GRI's may be applied, taken in order.
We find no tariff heading which provides for this article eo nomine. Therefore, Customs
considers the Hot Lights Body Signal (Body Signal) to be a composite good consisting of the
belt, the lighting unit and the pouch (when imported with the other articles). Composite articles
are classified according to GRI 3, which states, in pertinent part that composite articles of
different components are classified according to that component which provides the goods with
their essential character.
In this case, we find that the essential character will be determined by the character of
either the lighting unit or the belt. Customs has held that carrying pouches such as this, sold
with a primary article, are classified with that primary article. The carrying pouch imported
with the belt and lighting unit will therefore be classified with those components.
We have considered two headings for classification of this article: heading 6307,
HTSUSA, which provides for other made up textile articles, and includes belts not having the
character of accessories to wearing apparel, and heading 8513, HTSUSA, which provides for
portable electric lamps designed to function by their own source of energy. Choosing between
these headings, we find that the essential character of the Body Signal is imparted by the
lighting unit. While the belt is used to attach the lighting unit to the body, and could
arguably be used for other purposes, we find that the use of the article is clearly dependant on
the lighting unit. The literature included with your letter shows that the central function of the
good is for purposes of visibility. Without the lighting unit, the good cannot fulfill that
function. An examination of the constituent role played by both components clearly weighs in
favor of the lighting unit. Further, we note that the lighting unit has on one end a small hook
which could arguably be used to attach the lighting unit to a belt or waistband, thereby negating
the need for the belt entirely. Lastly, in determining essential character, Customs also
considers other factors including weight and relative cost. We believe that both of these factors
weigh in favor of the lighting unit.
Assuming, arguendo, that we consider both components to weigh equally in our essential
character determination, GRI 3(c) provides that classification shall be made in that heading
which occurs last in the nomenclature. In that case, the classification would again fall under
heading 8513, HTSUSA.
You also requested a ruling with regard to the marking of the article. Your letter
indicates that the Body Signal will be imported and retailed in a clear plastic package with a
label inside the package. A copy of the label was included with your letter. We note that the
sample is not marked with the country of origin, but that your letter indicates the final version
will be so marked.
Articles comprising composite goods must generally be separately marked with their
country of origin. See, T.D. 91-7. However, in this case, since the pouch, the belt, and the
lighting unit are each manufactured in Taiwan, one conspicuous, legible, and permanent
marking on the article will suffice. Without a sample of the packaged article, we cannot
determine whether marking the package in lieu of the article itself is sufficient. Generally, as
article may be excepted from marking when it's container is marked and Customs is satisfied
that the article will reach the ultimate purchaser only in the marked container.
HOLDING:
The Hot Lights Body Signal is classified in subheading 8513.10.40, HTSUSA, which
provides for portable electric lamps designed to function by their own source of energy (in this
case dry cell batteries), lamps, other. The applicable rate of duty for this merchandise is 6.9
percent ad valorem.
Sincerely,
John A. Durant, Director