CLA-2 CO:R:C:G 086339 NLP
Ms. Angela DeGaetano
Chief, CIE
U.S. Customs Service
6 World Trade Center
New York, New York 10048
RE: Tariff classification of a handbag
Dear Ms. DeGaetano:
A Customs Form (CF) 6431, dated October 20, 1989, from the
district of Chicago, Illinois, concerns entry No. 64 05000250,
dated April 27, 1989, covering a shipment of handbags
manufactured in Korea.
FACTS:
In an electronic CF 6431, dated October 20, 1989, our
Chicago office recommended classification of a leather handbag
covered with a pre-formed sheet of plastic, exceeding .15mm in
thickness, under subheading 4202.21.6000, HTSUSA, which provides
for handbags, with outer surface of patent leather, other, valued
at not over $20 each.
Our New York office took the position that since the
thickness of the plastic coating was over .15 mm and it was made
from a pre-formed sheet of plastic, the correct classification of
the handbag was in subheading 4202.22.1500, HTSUSA, which
provides for handbags, with outer surface of plastic sheeting.
In support of classification of the handbag in subheading
4202.21.6000, HTSUSA, our Chicago office maintained that:
LAB reported plastic coating exceeds .15 mm thick but
is less than one-half total thickness. According to
Explanatory Note 41.09(2) these dimensions describe
what is known in the trade as "patent laminated
leather" or "patent coated leather." Note HQ 085188 of
8/25/89 (NY 842296) which mistakenly asserts (by
disregarding whether or not one half total thickness) on
page 2, paragraph 3, that if coating exceeds .15mm the item
is considered plastic. It is only when the coating exceeds
-2-
.15mm and not less than one half the total thickness the
item changes from a leather to a plastic.
ISSUE:
Whether the handbag is classifiable in subheading
4202.21.6000, HTSUSA, which provides for handbags, with outer
surface of patent leather, other or in subheading 4202.22.1500,
HTSUSA, which provides for handbags, with outer surface of
plastic sheeting.
LAW AND ANALYSIS:
In deciding whether the handbag has an outer surface of
patent leather or plastic sheeting, it is necessary to determine
what constitutes these materials for tariff purposes. As stated
in HRL 081839, dated July 6, 1988, "[t]he definition of patent
leather sets guidelines as to whether coated leather is plastic
or leather." Acknowledging the fact that the ruling involved a
determination as to the "exterior surface" of a plastic coated
leather upper under Chapter 64, HTSUSA, it is, nonetheless, our
position that the same test should be applied to plastic coated
leather trunks, suitcases, handbags and the like.
Explanatory Note (EN) 41.09(1) defines patent leather as
leather coated or covered with a varnish or lacquer or with a
pre-formed sheet of plastics and which has a lustrous mirror-like
surface. In addition, where the leather is coated or covered
with plastic sheeting it is patent leather if the thickness of
the plastic sheeting does not exceed .15 mm. There is no
requirement that the total thickness of the plastic coating be
considered in determining whether the leather coated with plastic
sheeting is patent leather or plastic sheeting.
HRL 085188, dated July 6, 1988, dealt with the
classification of a leather handbag coated with a pre-formed
plastic sheet. This ruling cited the above definition of patent
leather and stated that if the plastic coating on the handbag
exceeded .15mm it was to be considered plastic sheeting. The
plastic coating on the handbag did not exceed .15mm and was,
therefore, considered to have an outer surface of patent leather.
The handbag was classified in subheading 4202.21.6000, HTSUSA.
In the instant case, the plastic sheeting on the handbag
exceeds .15 mm in thickness. Since we are dealing with the issue
of whether the handbag has an outer surface of patent leather, we
need not address the total thickness of the plastic coating in
determining the outer surface of the handbag. Thus, pursuant to
EN 41.09(1), the handbag would have an outer surface of plastic
sheeting, not patent leather.
-3-
However, our Chicago office maintained that since the
plastic coating on the instant handbag exceeded .15 mm, the
criteria in 41.09(2) was applicable to the classification of the
handbag. EN 41.09(2) provides:
(2) Patent laminated leather also known in the trade as
patent coated leather, which is leather covered with a
pre-formed sheet of plastics of a thickness exceeding
0.15 mm but less than half the total thickness and
having the lustrous mirror-like appearance of patent
leather. (Leather covered with a pre-formed sheet of
plastics the thickness of which exceeds 0.15 mm but is
not less than one half of the total thickness falls
in Chapter 39.)
Subheading 4202.21, HTSUSA, provides for handbags with
outer surface of leather, of composition leather or of patent
leather. The Explanatory Notes for Heading 4202, HTSUSA,
provide, inter alia, that the articles covered by the second part
of the heading must be only of the materials specified therein or
must be wholly or mainly covered with such materials. Since the
handbag is covered by the second part of the heading, it must be
made of or covered by the materials specified therein. Therefore,
the requirements of 41.09 (2) are not applicable when classifying
an article of Heading 4202, HTSUSA. They are applicable when
dealing with patent leather piece goods and the instant handbags
are not of patent leather because the plastic coating exceeds
.15mm in thickness.
Therefore, it is our opinion that the total thickness of the
plastic coating need not be considered in determining the outer
surface of the instant handbag. Since the coating on the handbag
is from a pre-formed sheet of plastic and it exceeds .15mm, the
handbag would be considered to have an outer surface of plastic
sheeting for tariff classification purposes.
HOLDING:
The handbag is classifiable in subheading 4202.22.1500,
HTSUSA, which provides for handbags, with outer surface of
plastic sheeting. The duty rate is 20 percent ad
valorem.
Sincerely,
John Durant, Director
Commercial Rulings Division