CLA-2-2 CO:R:C:T 950782 CAB
Lewis M. Bernstein
Wippette
462 7th Avenue
New York, NY 10018
RE: Modification of New York Ruling Letter 847053;
Classification of a Coated Textile Travel Bag; Outer Surface of
Transparent Plastics
Dear Mr. Bernstein:
On November 15, 1989, the Area Director of New York Customs
sent you a ruling letter, NYRL 847053, concerning a travel bag of
65% polyester and 35% cotton coated with a clear plastics
material. We have been asked to reconsider NYRL 847053 by the
office which issued it.
FACTS:
While this office does not have a sample of the merchandise,
it is described in NYRL 847053 as a 65% polyester and 35% cotton
coated travel bag with a clear plastics coating. The travel bag
is also described as style #110789.
NYRL 847053 classified this travel bag under the provision
for travel, sports and similar bags, with outer surface of
textile materials, other, other, of man-made fibers, in
subheading 4202.92.3030, Harmonized Tariff Schedule of the United
States Annotated (HTSUSA). Textile category 670 applies to this
tariff number.
ISSUE:
Whether a transparent plastics coating can be considered the
outer surface of the travel bag?
LAW AND ANALYSIS:
Imported goods are classifiable according to the General
Rules of Interpretation (GRIs) of the Harmonized Tariff Schedule
of the United States Annotated (HTSUSA). GRI 1 provides that
"classification shall be determined according to the terms of the
headings and any relative Section or Chapter notes." Merchandise
that cannot be classified in accordance with GRI 1 are to be
classified in accordance with subsequent GRIs taken in order.
Heading 4202, HTSUSA, provides for other containers, as
follows:
traveling bags, toiletry bags, knapsacks and
backpacks...of plastic sheeting, of textile materials,
of vulcanized fiber of paperboard, or wholly or mainly
covered with such materials.
Additional U.S. Note 1, Chapter 42, provides in pertinent
part:
For the purposes of heading 4202, the expression
"travel, sports and similar bags" means goods, other
than those falling in subheadings 4202.11 through
4202.39, of a kind designed for carrying clothing and
other personal effects during travel, including
backpacks and shopping bags of this heading...
In order for this item to be classified in this subheading
4202.92, however, it must be "of...or wholly or mainly covered
with either textile materials or plastic sheeting." The Customs
and Trade Act of 1990 added Additional U.S. Legal Note (2) to
Chapter 42, which further clarified how classification should be
made under the "outer surface" criteria, as follows:
For the purposes of classifying articles under
subheadings 4202.12, 4202.22, 4202.32, and 4202.92,
articles of textile fabric impregnated, coated, covered
or laminated with plastics (whether compact or
cellular) shall be regarded as having an outer surface
of textile material or of plastic sheeting, depending
upon whether and the extent to which the textile
constituent or the plastic constituent makes up the
exterior surface of the article.
The travel bag in this instance is coated with a clear
plastics material, and is classifiable in subheading 4202.92,
HTSUSA. There is no requirement that the plastic coating or
lamination be visible to the naked eye. See HRL 089569 of
October 21, 1991, in which a shopping bag which was made of woven
polyethylene strips (a textile) that had been coated with a layer
of clear polyethylene (a plastic) was classified in subheading
4202.92.
HOLDING:
The instant travel bag is classifiable in subheading
4202.92.4500, as a travel, sport or similar bag, of textile
materials, with outer surface of plastic sheeting. There is no
textile category associated with this classification, and the
applicable rate of duty is 20 percent ad valorem.
In order to insure uniformity in Customs classification of
this merchandise and eliminate uncertainty, we are modifying NYRL
847053 to reflect the above classification effective with the
date of this letter. However, if after your review, you disagree
with the legal basis for our decision, we invite you to submit
review. Any submission you wish to make should be received
within 30 days of the date of this letter.
This notice to you should be considered a modification of
NYRL 847053 under 10 CFR 177.9(d)(1). It is not be applied
retroactively to NYRL 847053 (19 CFR 177.9(d)(2)) and will not,
therefore, affect past transactions for the importation of your
merchandise under that ruling. However, for the purposes of
future transactions of merchandise of this type, NYRL 847053 will
not be valid precedent. We recognize that pending transactions
may be adversely affected by this modification, in that current
contracts for importations arriving at a port subsequent to this
decision will be classified pursuant to it. If such a situation
arises, you may, at your discretion, notify this office and apply
for such relief from the binding effects as may be warranted by
the circumstances. However, please be advised that in some
instances involving import restraints, such relief may require
separate approvals from other government agencies.
Sincerely,
John Durant, Director
Commercial Rulings Division