HQ 086981: Tri-fold Organizer

Native CBP ruling rendition. Applicability is fact-specific; modification/revocation relationships and original publisher date are retained. Publisher sentinel year0001 means unknown date, not a historical legal adoption.

                            HQ 086981

                         August 1, 1990

CLA-2 CO:R:C:G 086981  NLP

CATEGORY:  Classification

TARIFF NO.: 4202.32.9550

Ms. Mona Webster
Target Stores
P.O. Box 1392
Minneapolis, Minnesota  55440-1392

RE:  Tri-fold Organizer

Dear Ms. Webster:

     This ruling is in response to your letter of March 20, 1990
requesting a tariff classification of a textile covered tri-fold
organizer under the Harmonized Tariff Schedule of the United
States Annotated (HTSUSA).  A sample was submitted for our
examination.

FACTS:

     The submitted sample, style #33-654, is a 65 percent
polyester and 35 percent cotton textile covered cardboard tri-
fold organizer.  It contains a note pad, a spiral bound phone and
address book and a spiral bound note book.  These articles are
glued on to the inside of the organizer.  The organizer measures
approximately 6.25 inches by 3.87 inches.

ISSUE:

     What is the tariff classification of the tri-fold organizer?

LAW AND ANALYSIS:

     Classification of merchandise under the HTSUSA is governed
by the General Rules of Interpretation (GRI's).  GRI 1 requires
that classification be determined first according to the terms of
the headings of the tariff schedule and any relative section or
chapter notes and, unless otherwise required, according to the
remaining GRI's, taken in order.

     GRI 3 provides for goods which may be classifiable under two
or more headings.  GRI 3(b) is applicable in this case.  It
provides in pertinent part:

     (b) Mixtures, composite goods consisting of different
     materials or made up of different components, and 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, insofar as this criterion is
     applicable.

     Explanatory Note (IX) to GRI 3(b) to the HTSUSA, which
constitutes the official interpretation of the tariff at the
international level, provides, in pertinent part:

     (IX) For the purposes of this Rule, composite goods made up
     of different components shall be taken to mean not only
     those in which the components are attached to each other to
     form a practically inseparable whole but also those with
     separable components, provided these components are adapted
     one to the other and are mutually complementary and that
     together they form a whole which would not normally be
     offered for sale in separate parts.

                    * * * * * * * *

     As a general rule, the components of these composite goods
are put up in a common packing.

     In the instant case, since the pad, notebook and address
book are glued to the cardboard they form a practically
inseparable whole; they form the organizer.  Therefore, the
organizer is considered a composite good and we must determine
which component imparts the essential character of the item
pursuant to the factors set out in the applicable Explanatory
Note.

     Explanatory Note VIII to GRI 3(b)states that:

     The factor which determined essential character will
     vary as between different kinds of goods.  It may, for
     example, be determined by the nature of the material or
     component, its bulk, quantity, weight or value, or by the
     role of the constituent material in relation to the use of
     the goods.

       In the instant case, the component which gives the tri-
fold organizer its essential character is its textile cover
because of the indispensable and central role of the cover in
relation to the overall use of the goods.  The cover is much
more than a simple "container," as, for example, a camera case is
to a camera.  Rather, the cover functions to bring together all
the component goods in a single set so that the component goods
interrelate to allow one to organize, in a coordinated and
comprehensive fashion, one's activities. This feature of allowing
one to organize one's activities provides the commercial appeal
of the product and is the source of the common name for the
product: "organizers". Therefore, the textile cover imparts the
essential character of the composite good.  The tri-fold
organizer is classifiable under the subheading which applies to
the cover.

HOLDING:

     The tri-fold organizer is classifiable in subheading
4202.32.9550, HTSUSA, which provides for articles of a kind
normally carried in the pocket or in the handbag, with outer
surface of textile materials, other, of man-made fibers.  The
textile category is 670 and the rate of duty is 20 percent ad
valorem.

     Due to the changeable nature of the statistical annotation
(the ninth and tenth digits of the classification) and the
restraint (quota/visa) categories, you should contact your local
Customs office prior to importation of this merchandise to
determine the current status of any import restraints or
requirements.

     The designated textile and apparel category may be
subdivided into parts.  If so, visa and quota requirements
applicable to the subject merchandise may be affected.  Since
part categories are the result of international bilateral
agreements which are subject to frequent renegotiations and
changes, to obtain the most current information available, we
suggest you check, close to the time of shipment, the Status
Report on Current Import Quotas (Restraint Levels), an internal
issuance of the U.S. Customs service, which is available for
inspection at your local Customs office.

                              Sincerely,



                              John Durant, Director
                              Commercial Rulings Division