Classification of a five-piece luggage set
Active· CBP ruling HQ 082171· Issued 1988-10-17
Ruling text
HQ 082171
October 17, 1988
CLA-2 CO:R:C:G: 082171 DSN
CATEGORY: Classification
TARIFF NO.: 4202.12.8070
Mr. John Goodrich
International Operations
Fingerhut Corporation
4400 Baker Road A-195
Minnetoka, Minnesota 55343
RE: Classification of a five-piece luggage set
Dear Mr. Goodrich:
Your inquiry of August 28, 1987, addressed to our New York
office concerning the tariff classification of a five-piece
luggage set under the Harmonized Tariff Schedule of the United
States Annotated (HTSUSA), was referred to this office for a
direct reply. Classification of the merchandise under the
current Tariff Schedules of the United States (TSUSA) was
furnished previously from our New York office. Samples produced
in Korea were submitted for examination.
FACTS:
The samples identified as PC-43256, contain one twenty-four
inch and one twenty-one inch wire framed pullman type suitcase, a
fifteen inch carry-on shoulder tote bag, a nine and one-half inch
travel bag, and an eleven inch ladies' shoulder bag. All five
pieces are constructed of parachute nylon textile material, and
all contain a monogram of the letter "A" on the front face.
According to information provided by your staff, the items are
packaged in a large shipping box which contains individual
remailable cardboard boxes intended for retail sale.
Both the twenty-four inch and the twenty-one inch pullman
suitcases have a zipper going across the top, down the sides and
around the bottom. They also feature a zipper going across the
front, which opens up to pocket compartments. There are two
carry handles sewn at the bottom which attach approximately three
inches from the top. The inside of the suitcases contain two one
inch wide straps, one sewn at the top and one sewn onto the
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bottom of the cases. These straps have an adjustable metal
buckle.
The shoulder tote measures approximately fifteen inches by
ten inches by four and one-half inches. It has a zipper across
the top with double adjustable straps sewn to each side and is
thirty-three and one-half inches long when fully extended. There
is a zippered pocket inside the tote which attaches at the top
back. There are five pockets on the front, one is zippered, one
has a flap secured with velcro, and the remaining three are open.
The purse measures approximately eleven inches by eight by
four inches. It features a double adjustable shoulder strap with
metal buckle that is thirty-three inches long when fully
extended. There is a zippered pocket inside the purse which
attaches to the top back. On the outside of the purse is a front
flap pocket secured with velcro.
The travel bag measures approximately nine and one half
inches by seven and one half inches. This bag zips across the
front and features a six and one-half inch handle.
ISSUE:
Is the merchandise classified separately or as a set?
LAW AND ANALYSIS:
Under the Harmonized Tariff Schedule of the United States
Annotated (HTSUSA), classification of goods is governed by the
General Rules of Interpretation (GRI's) taken in order. GRI 1
provides that the starting point is the terms of the headings and
subheadings of the tariff and any relevant section and chapter
notes. Heading 4202 provides for suitcases, handbags and travel
bags. Subheading 4202.12. provides for suitcases, subheading
4202.22. provides for handbags and subheading 4202.91. provides
for travel bags. No subheading specifically provides for
suitcases, handbags and travel bags together.
GRI 2(a) is inapplicable to the present merchandise because
it concerns incomplete or unassembled articles. GRI 2(b) is also
inapplicable because no question arises in this case of headings
that refer to materials or substances.
GRI 3 provides for goods that are prima facie classifiable
under two or more headings. Since the suitcases, handbags and
travel bags are classified under different subheadings, GRI 3 is
applicable.
GRI 3(a) provides that when two or more headings each refer
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to part only of the items in a set put up for retail sale, those
headings are to be regarded as equally specific in relation to
those goods. Each subheading is regarded as equally specific
when each refers to part only of the items in a set put up for
retail sale. Subheadings 4202.12, 4202.22 and 4202.91 each refer
to part only of a set for retail sale. Therefore, the subhead-
ings are regarded as equally specific, and the classification of
the suitcases, handbags and travel bags cannot be determined by
relative specificity.
GRI 3(b) provides that goods put up in sets for retail sale,
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.
According to the Explanatory Notes which constitute the
official interpretation of the HTSUSA at the international level,
note (X)(a) to GRI 3(b), refers to "goods put up in sets for
retail sale" as meaning goods which (a) consist of at least two
different articles which are, prima facie, classifiable in
different headings and (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. The instant merchandise
fits squarely within the definition of "goods put up in sets for
retail sale." As previously stated, the suitcases, handbags and
travel bags are classifiable in different subheadings. The
merchandise fulfills a particular need of the purchaser by
providing a luggage and handbag set for traveling that is
visually identifiable as belonging together. The items are
intended to be sold together because they are packaged as sets in
remailable boxes for retail sale. For the above stated reasons
we believe this merchandise is a set for classification purposes.
Inasmuch as the merchandise is considered a set, we must now
determine which material or component gives this merchandise its
essential character. Pursuant to Explanatory Note (VIII) to GRI
3(b), 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. It is our view, that the essential character of the set
is imparted by the two pullman-type suitcases by virtue of the
quantity and value of each.
HOLDING:
In view of the foregoing, the luggage set is properly
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classified under subheading 4202.12.8070, HTSUSA, which provides
for trunks, suitcases, and similar containers, with outer surface
of textile materials, other, of man-made fibers, textile category
670, dutiable at the rate of 20 percent ad valorem. This
classification represents the present position of the Customs
Service regarding the dutiable status of the merchandise under
the HTSUSA. If there are changes before the effective date,
this advice may not continue to be applicable.
Sincerely,
John Durant, Director
Commercial Rulings Division
Source: rulings.cbp.gov — ruling 082171, retrieved 2026-10-12T05:18:04Z, republished verbatim. This digest is informational; only CBP issues binding rulings.