CLA-2:CO:R:C:G 084010 SR
Mr. Richard C. King
Fitch, King, and Caffentzis
116 John Street
New YOrk, N.Y. 10038
RE: Classification of a baby bag
Dear Mr. King:
This is in reference to your letter dated February 24, 1989,
requesting the tariff classification of a baby bag under the
Harmonized Tariff Schedule of the United States Annotated
(HTSUSA). A sample produced in China was provided.
FACTS:
The merchandise at issue is baby diaper bags. The bags are
made of 100 percent cotton that has been coated with vinyl. The
bags have straps and contain various interior/exterior pockets or
compartments, for containing or holding baby bottles, supplies,
and accessories.
ISSUE:
What is the classification of baby bags?
LAW AND ANALYSIS:
The merchandise at issue is classifiable under heading 4202,
HTSUSA, which provides for traveling bags, knapsacks and
backpacks, sports bags and similar containers, of leather or of
-2-
composition leather, of plastic sheeting, of textile materials,
of vulcanized fiber or of paperboard, or wholly or mainly covered
with such materials. The appropriate subheading for goods under
this heading is determined by the material of the outer surface.
Because this merchandise consists of a textile fabric which
is coated, covered, or laminated on one surface with a compact
plastics material, it would not have an outer surface "of plastic
sheeting" because that material is classifiable in Chapter 56 or
59, HTSUSA, and not in Chapter 39, HTSUSA. However, even though
these samples are made from material considered a textile under
Chapter 56 or 59, HTSUSA, they still have an outer surface of
plastic.
The bag is not classifiable under subheading 4202.92.4500,
HTSUSA, travel bags, sports bags, and similar containers of
textile materials,with an outer surface of plastic sheeting or of
textile materials because its outer surface not of cellular
plastics. It also cannot be classified under subheading
4202.92.3020, HTSUSA, as travel, sports and similar containers of
textile materials, with outer surface of textile materials,
other, other of man-made fibers because the outer surface is not
of textile materials.
HOLDING:
The merchandise at issue is classifiable under subheading
4202.99.0000, HTSUSA, as traveling bags, sports bags and similar
containers of textile materials, other. The rate of duty is 20
percent ad valorem.
Sincerely,
John Durant, Director
Commercial Rulings Division
6 cc A.D. New York Seaport
1 cc Durant
1 cc legal reference