CLA-2 CO:R:C:T 955796 ch
Jerrie Varrone Mirga
Senior Economist
Economic Consulting Services, Inc.
1225 Nineteenth Street, N.W.
Washington, D.C. 20036
Re: Classification of certain organizer panels, cell packs
and a divider pad which will be incorporated into
computer bags.
Dear Ms. Mirga:
This is in response to your letter of December 22, 1993, on
behalf of Naluco, Incorporated, requesting tariff classification
under the Harmonized Tariff Schedule of the United States
Annotated (HTSUSA) for certain articles imported from China.
After importation, these components will be assembled with other
materials of United States origin into computer bags. Samples
were provided to this office for examination.
FACTS:
The components manufactured in China are interior fittings
for computer bags (style 3305). With the exception of the
imported fittings, the finished bags are composed from materials
of United States origin. The Chinese components and the United
States materials are assembled at Naluco's factory in California
into the finished articles.
The imported articles are composed primarily of nylon
fabric. The first fitting is described as a front organizer
panel. The panel will be placed inside one of the bag's outer
zipper compartments. One side of the panel possesses slots of
various size which are designed to hold pens, calculators and
other small miscellaneous goods.
The second component is described as a back organizer panel.
This article is attached inside one of the lids of the bag. It
features slots to hold computer disks and a pouch with a hook and
loop fastener.
The third and fourth samples are identified as large and
small cell packs. The large cell pack is placed in a compartment
inside the finished computer bag. This container is designed to
store and protect a portable computer. The small cell pack is a
similar container placed in the same compartment. It is used to
protect smaller items such as a printer or electrical cords.
The fifth fitting is a divider pad used to separate and
cushion the two cell packs. It is secured to the interior of the
computer bag by means of hook and loop fasteners.
The materials originating in the United States are used to
manufacture the main body of the computer bag. They include
nylon, leather, nylon zippers, webbing, hook and loop fastener
material, rings, PE foam, plastic piping, thread, a label and a
hangtag. These materials are used to fabricate an article
featuring two interior compartments each secured by means of a
three-side zipper closure. The container measures approximately
19 1/2 inches by 14 inches by 6 inches. The exterior of the bag
is of nylon and one side features two exterior pockets with
zipper closures. The container may be carried by means of double
handles or a shoulder strap.
You have submitted calculations which indicate that the cost
of the Chinese materials and labor comprises approximately 20
percent of the total cost for the finished product.
ISSUE:
What is the proper tariff classification for the imported
interior fittings?
LAW AND ANALYSIS:
General Rule of Interpretation (GRI) 2(a) states that:
Any reference in a heading to an article shall be taken
to include a reference to that article incomplete or
unfinished, provided that, as entered, 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.
Thus, the imported interior fittings will be classified as a
computer bag if they have the essential character of a finished
computer bag. The finished bags are classifiable in heading
4202, HTSUSA, which provides inter alia for suitcases and similar
containers.
In this instance, the imported merchandise does not have the
essential character of a finished computer bag. The Chinese
components serve merely to organize, pad and protect the contents
of the finished product. In their imported condition, they do
not resemble a finished container. On the other hand, the
materials which are purchased and assembled in the United States
comprise the main body of the bag. These materials are used to
fabricate compartments to store a computer and computer
accessories, a protective outer shell and means by which the
container can be transported. In sum, the imported components
play an ancillary role in relation to the finished goods.
Therefore, the instant merchandise is not classified in heading
4202, HTSUSA.
As the imported articles are not more specifically described
elsewhere in the tariff schedule, they shall be classified as
other textile articles of heading 6307, HTSUSA.
HOLDING:
The subject merchandise is classifiable under subheading
6307.90.9986, HTSUSA, which provides for other made up articles,
including dress patterns: other: other: other, other: other.
The applicable rate of duty is 7 percent ad valorem.
Sincerely,
John Durant, Director