HQ 956538

November 29, 1994

CLA-2 CO:R:C:T 956538 ch

CATEGORY: Classification

TARIFF NO.: 6307.90.9989

Leonard L. Rosenberg, Esq.

Sandler, Travis, & Rosenberg, P.A.

The Waterford

5200 Blue Lagoon Drive

Miami, Florida 33126-2022

RE: Tariff Classification of a Front Panel Assembly for a

Suitcase.

Dear Mr. Rosenberg:

This is in response to your letter, dated June 1, 1994, on

behalf of Panamco, Inc., requesting tariff classification under

the Harmonized Tariff Schedule of the United States (HTSUS) for a

front panel assembly which will be incorporated into a suitcase.

A sample of the front panel and the completed suitcase was sent

to this office for examination.

FACTS:

The instant merchandise is the front panel or lid of a

suitcase. It measures approximately 12 inches by 22 inches and

is composed primarily of nylon and vinyl. The exterior portion

of the panel features two zippered pockets and rigid edges

created by a rectangular wire frame. The interior portion of the

panel is lined with a woven man-made fabric. It possesses a

large zippered pocket and criss-crossed elastic straps with a

plastic fastener at the center.

The remainder of the suitcase includes a rear panel, walls

which comprise the body of the article, as well as certain

interior and exterior fittings. The exterior of the rear panel

possesses a large zippered pocket and plastic wheels. The

exterior walls have been reinforced to render them rigid. They

also incorporate a three-sided zipper opening, top and side

carrying handles, a retractable top handle to be used in

conjunction with the wheels and an identification card window.

The interior fittings include a plastic hanger and partitions

with elastic straps.

ISSUE:

Whether the front panel assembly is classifiable in heading

4202, HTSUS, which provides in part for suitcases; or heading

6307, HTSUS, which provides for other made up textile articles?

LAW AND ANALYSIS:

General Rule of Interpretation (GRI) 2(a) states in

pertinent part 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.

Thus, if the front panel possesses the essential character of a

finished suitcase, it shall be classified as a container of

heading 4202, HTSUS.

In interpreting the HTSUS, we have construed the term

\"essential character\" to mean the attribute which strongly marks

or serves to distinguish what an article is; that which is

indispensable to the structure, core or condition of the article.

In addition, the Explanatory Notes to the Harmonized Commodity

Description and Coding System provide further guidance in this

regard. Factors such as bulk, quantity, weight or value, or the

role of a constituent material in relation to the use of the

goods are to be utilized, though the importance of certain

factors will vary between different goods. See Headquarters

Ruling Letter (HRL) 951537, dated January 6, 1993; EN Rule 3(b),

HCDCS p. 4.

In this instance, the front panel makes up only a fraction

of the bulk and weight of the finished article. The front panel

is composed of generally the same materials as the remainder of

the suitcase. Accordingly, the value of the materials used to

fabricate the front panel is only a small proportion of the total

material cost. Viewed in isolation, the shape or outline of the

finished article is not evident from the front panel.

Furthermore, we note that the front panel functions to

protect the contents of the suitcase and to provide storage space

for various personal effects. In this respect, the front panel

is no more important to the finished article than the walls or

the rear panel, which perform similar as well as other functions.

Hence, the front panel is not the distinguishing feature of the

suitcase. Therefore, based on the foregoing, we conclude that

the front panel does not possess the essential character of a

finished suitcase. It follows that this article cannot be

classified as a suitcase of heading 4202, HTSUS.

The front panel is composed of textile materials and is

classifiable within Section XI, HTSUS, which provides for

textiles and textile articles. The panel is not specifically

provided for within Section XI. Accordingly, it is classifiable

in heading 6307, HTSUS, which is the residual provision for

textile articles.

We note in passing HRL 951183, dated June 16, 1992, which

was a reconsideration of HRL 089289, dated December 9, 1991. In

that decision, the merchandise was described as follows:

The sample you initially provided was a bottom component of

a pullman suitcase. The top flap contains a half zipper

sewn around the outside edge. The top flap also has an

outside pocket the width of the entire top flap that

contains a zipper as a means of closure. The pocket is

designed for toting miscellaneous smaller items. Each

article is made of a vinyl backed woven nylon material. The

bottom component measures approximately 31 x 24 inches, with

an expandable maximum width of 9 inches. The bottom

component appears to be complete and in a condition ready to

be joined to the lid portion of the finished suitcase; it

has (sic) rigid edge and corner piping, a carrying handle

securely affixed to the top, reinforcing straps sewn

lengthwise onto the outside, inner straps for holding

clothing into place, a rigid bottom flap with plastic

fixtures for the attachment of wheels, and a half zipper

sewn around the approximate edge. The top portion and the

bottom portion of the suitcase will be imported separately.

In HRL 951183, we concluded that both the bottom and top portions

of the suitcase possessed the essential character of a finished

suitcase. Accordingly, the merchandise was classified in heading

4202, HTSUS.

The goods at issue in HRL 951183 should be distinguished

from the subject merchandise. In this instance, it appears to

this writer that the front panel makes up less of the total bulk,

weight and value of the finished article than either of the two

parts at issue in HRL 951183. Moreover, in that determination,

each piece played a greater role in relation to the finished

article than the instant panel (i.e. each piece incorporated more

of the features necessary to complete the suitcase than the front

panel assembly does in this case).

HOLDING:

The subject merchandise is classifiable under subheading

6307.90.9989, HTSUS, 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

Commercial Rulings Division