CBP Ruling 085013 — Reconsideration of New York Ruling Letter (NYRL) 840704 issued May 30, 1989.

Tariff classification

Headings: 4202

GRI rules applied: GRI 3(b)

Product description

The submitted sample consists of a non-cellular plastic Doppkit-type bag which contains a manicure kit in its front pouch. The bag measures approximately 9-3/4 inches by 7-inches by 3-inches and the attached pouch measures approximately 8-1/4 inches by 5-1/2 inches by 1/2-inch.

CBP rationale

Classification of goods under the HTSUSA is in accordance with the General Rules of Interpretation (GRI), taken in order. GRI 3(b) provides that 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, which constitute the official interpretation of the HTSUSA at the international level, state -2- in Note X to Rule 3(b) that the term "goods put up in sets for retail sale" means 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. Here, the merchandise at issue meets criteria (a), (b), and (c) above. The bag and manicure kit are classifiable under different headings: 4202 and 8214 respectively. These items provide access to basic tools of hygiene. Neatly packaged, they are presented in a manner suitable for direct sale to consumers. Acknowledging the above analysis, we must now determine which component gives the set its essential character. Explanatory Note VIII to GRI 3(b) provides that the 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." The component of this set which constitutes its most distinctive feature and plays a major role in its function is the Doppkit-type bag. Given the size of the bag, its primary purpose is as a travel bag. It is designed to contain toiletry items such as shave creme, soap, deodorant, toothpaste, etc. The manicure set is incidental and merely an accessory to the travel bag.

Full text

HQ 085013 August 25, 1989 CLA-2 CO:R:C:G 085013 SLR CATEGORY: Classification TARIFF NO.: 4202.99.0000 Mr. Dale Graham Purchasing Manager The Cook Bates Company, Inc. P.O. Box 638 Venice, FL 34284-0638 RE: Reconsideration of New York Ruling Letter (NYRL) 840704 issued May 30, 1989. Dear Mr. Graham: This ruling is in response to your letter of June 21, 1989, requesting the reconsideration of NYRL 840704. In that ruling, a Doppkit-type container with manicure kit was classified as a travel accessory bag under subheading 4202.99.0000, HTSUSA. A sample has been submitted for our examination. FACTS: The submitted sample consists of a non-cellular plastic Doppkit-type bag which contains a manicure kit in its front pouch. The bag measures approximately 9-3/4 inches by 7-inches by 3-inches and the attached pouch measures approximately 8-1/4 inches by 5-1/2 inches by 1/2-inch. ISSUE: Was the Doppkit-type container with manicure kit properly classified as a travel accessory bag in NYRL 840704, or should it be classified as a manicure set? LAW AND ANALYSIS: Classification of goods under the HTSUSA is in accordance with the General Rules of Interpretation (GRI), taken in order. GRI 3(b) provides that 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, which constitute the official interpretation of the HTSUSA at the international level, state -2- in Note X to Rule 3(b) that the term "goods put up in sets for retail sale" means 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. Here, the merchandise at issue meets criteria (a), (b), and (c) above. The bag and manicure kit are classifiable under different headings: 4202 and 8214 respectively. These items provide access to basic tools of hygiene. Neatly packaged, they are presented in a manner suitable for direct sale to consumers. Acknowledging the above analysis, we must now determine which component gives the set its essential character. Explanatory Note VIII to GRI 3(b) provides that the 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." The component of this set which constitutes its most distinctive feature and plays a major role in its function is the Doppkit-type bag. Given the size of the bag, its primary purpose is as a travel bag. It is designed to contain toiletry items such as shave creme, soap, deodorant, toothpaste, etc. The manicure set is incidental and merely an accessory to the travel bag. HOLDING: The merchandise at issue is classifiable under subheading 4202.99.0000, HTSUSA, which provides for trunks, suitcases...and similar containers, other, other, dutiable at 20 percent ad valorem. NYRL 840704, dated May 30, 1989, stands affirmed. Sincerely, John Durant, Director Commercial Rulings Division

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