CLA-2 CO:R:C:G 084020 DFC
Robert D. Stang, Esq.
Grunfeld, Desiderio,
Lebowitz & Silverman
Counsellors At Law
12 East 49th Street
New York, NY 10017
RE: Tariff classification of a cosmetic bag and a travel
accessory bag manufactured in Taiwan.
Dear Mr. Stang:
In a letter dated February 7, 1989, you inquired as to the
dutiable status of a cosmetic bag and a travel accessory bag.
Samples were submitted for examination.
FACTS:
The sample labelled style 029 is a cosmetic bag made of 100
percent cotton woven fabric covered with a clear PVC sheet
material. It has a nylon coil zipper closure with an embossed
metal zipper pull.
The sample labelled style 072 is a travel accessory bag made
of 100 percent cotton woven fabric covered with a clear PVC sheet
material. It has a nylon coil zipper closure with an embossed
metal zipper pull.
It is your position that both styles are classifiable under
subheading 4202.32.1000, Harmonized Tariff Schedule of the United
States Annotated (HTSUSA), as articles of a kind normally carried
in the pocket or in the handbag, with outer surface of plastic
sheeting, of reinforced or laminated plastics.
ISSUE:
What material constitutes the external surface of the
samples?
-2-
LAW AND ANALYSIS:
In applying the HTSUSA, the Customs Service must follow the
terms of the statute. Classification of goods under the HTSUSA
is governed by the General Rules of Interpretation (GRI's). GRI 1
provides that "classification shall be determined according to
the terms of the headings and any relative section or chapter
notes, and, provided such headings or notes do not otherwise
require, according to [the remaining GRI's taken in order]. In
other words, classification is governed first by the terms of the
headings of the tariff and any relative section or chapter notes.
The term "outer surface" has been defined as that surface
which is both visible and tactile. In this instance both samples
have an outer surface of plastic sheeting which is both visible
and tactile.
It appears to be your position that the outer surface of the
samples is reinforced plastics because the plastic sheeting is
reinforced by the textile lining as well as a layer of foam
padding. It should be noted that an examination of the samples
reveals that the outer layer of plastic sheeting is attached to
the fabric only at the seams.
Schedule 7, Part 12, Subpart A, Headnote 2, Tariff Schedules
of the United States (TSUS), defined the term "reinforced or
laminated plastics" as follows:
2. For the purposes of the tariff schedules the
term 'reinforced or laminated plastics' means--
(i) rigid, infusible, insoluble plastics
formed by the application of heat and
high pressure on two or more super-imposed
layers of fibrous sheet material which
has been impregnated or coated with
plastics, or
(ii) rigid plastics comprised of imbedded
fibrous reinforcing materials (such as
paper, fabric, asbestos, and fibrous
glass) impregnated, coated or combined
with plastics usually by the application
of heat or heat and low pressure.
-3-
We are aware that the definition of "reinforced or
laminated plastics" does not appear in the HTSUSA. However, it is
a well settled principle of customs law that tariff terms are to
be construed in accordance with their common and commercial
meanings which are presumed to be the same. Information before
this office is that the definition for "reinforced or laminated
plastics" under the TSUS, supra, still represents the common and
commercial understanding of those terms. Consequently, it is our
position that the cosmetic bag and the travel accessory bag do
not have an outer surface of plastic sheeting which is
"reinforced or laminated."
HOLDING:
Style 029 is classifiable under subheading 4202.32.2000,
HTSUSA, as articles of a kind normally carried in the pocket or
in the handbag, with outer surface of plastic sheeting, other,
and dutiable the rate of 20 percent ad valorem.
Style 072 is classifiable under subheading 4202.92.4500,
HTSUSA, as travel, sports and similar bags, with outer surface of
plastic sheeting, other, and dutiable at the rate of 20 percent
ad valorem.
Sincerely,
John Durant, Director
Commercial Rulings Division
DFCahill:mac:5/22/89
Cahill library
Name: 084020
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