The tariff classification of a cargo carrier and cargo bag from China

N150335 March 18, 2011 CLA-2-87:OT:RR:NC:N1:101 CATEGORY: Classification TARIFF NO.: 8708.99.8180; 4202.92.9026 Joan Jerome, Import Manager Allied International 13207 Bradley Ave. Sylmar, CA 91342-1204 RE: The tariff classification of a cargo carrier and cargo bag from China Dear Ms. Jerome, In your letter dated February 15, 2011, you requested a tariff classification ruling.  The items under consideration are a rectangular, ribbed, metal Cargo Carrier that mounts onto the hitch at the rear of a vehicle and a rectangular, polyester cargo bag. The Carrier is made of corrosion-resistant, powder-coated steel, measures approximately 48 inches in length by 19.5 inches in depth and has a load capacity of 500 lbs. It is designed to be attached to the rear of a vehicle by way of a 2-inch hitch receiver. The rectangular, polyester Cargo Bag comes equipped with polyester webbing straps. Although the two articles will be packaged together in a common box, they can both be utilized separately. You state that the Cargo Bag measures approximately 46 inches in length by 18 inches in both height and depth. Classification of goods in the Harmonized Tariff Schedule of the United States (HTSUS) is governed by the General Rules of Interpretation (GRIs). GRI 3. states “ When…goods are prima facie, classifiable under two or more headings, classification shall be effected as follows: (b) … composite goods … made up of different components … which cannot be classified by reference to 3(a), shall be classified as if they consisted of the material or component which gives them their essential character, insofar as this criterion is applicable. The Explanatory Notes (ENs) to the Harmonized Commodity Description and Coding System, which represent the official interpretation of the tariff at the international level, facilitate classification under the HTSUS by offering guidance in understanding the scope of the headings and the GRIs. The ENs to GRI 3(b) state:           The Rule does not, however, cover selections of products put up together and consisting, for example, of:                 a can of shrimps (heading 16.05), a can of  pâté de foie (heading 16.02), a can of cheese (heading 04.06), a can of sliced bacon (heading 16.02), and a can of cocktail sausages (heading 16.01); or                 a bottle of spirits of heading 22.08 and a bottle of wine of heading 22.04.             In the case of these two examples and similar selections of products, each item is to be classified separately in its own appropriate heading. Items packaged together are classified separately if their function is not dependent on the other item or items they are packaged with. The applicable classification subheading for the Cargo Carrier will be 8708.99.8180, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “ … accessories of … motor vehicles … : Other … accessories … : Other: Other: Other: Other: Other: Other.” The rate of duty will be 2.5%. The applicable classification subheading for the black polyester Cargo Bag will be 4202.92.9026 HTSUS, which provides for “Trucks, suitcases, vanity cases … and similar containers; traveling bags … and similar containers, of … plastics, of textile materials…: Other: With outer surface of sheeting of plastic or of textile materials: Travel, sports and similar bags: With outer surface of textile materials: Other: Of man-made fibers.” The rate of duty will be 17.6%. Duty rates are provided for your convenience and are subject to change. The text of the most recent Harmonized Tariff Schedule of the United States and the accompanying duty rates are provided on the World Wide Web at http://ww.usitc.gov /tata/hts/. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling on the Cargo Carrier, contact National Import Specialist Richard Laman at 646-733-3017. If you have any questions regarding the ruling on the polyester Cargo Bag, contact National Import Specialist Vikki Lazaro at 646-733-3041. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division