CLA-2 RR:CR:TE 960462 RH
M. Barry Levy, Esq.
Sharretts, Paley, Carter & Blauvelt, P.C.
Sixty-seven Broad Street
New York, NY 10004
Re: Classification of a Vanity Train Case; heading 4202; paper
coated with a sheeting of
plastic; subheading 4202.12; "outer surface of"
Dear Mr. Levy:
This is in response to your letter dated April 15, 1997,
requesting the tariff classification of a vanity train case. You
submitted a sample of the merchandise to aid us in our
determination.
FACTS:
The sample case has a handle on the top and a secure clasp
closure. The interior has a vanity mirror fitted into the
interior of the lid and a removable, sectional tray for
accessories. The body of the case is constructed of plastic
coated paper material. The respective weights and values of the
component materials which comprise the Vanity Train Case are set
out in your letter as follows:
Component Weight Value
- Metal parts 60 gr $0.58
- Double grey paper 950 gr 0.66
- Printed paper without plastic coating 65 gr 0.20
- Printed paper with plastic coating 110 gr 0.30
- Mirror 70 gr 0.07
- PVC fabric covering the handle 20 gr 0.12
- 100% cotton cord (in the handle) 20 gr 0.06
- 0.5 inch nylon ribbon 1 gr 0.01
- Foam 5 gr 0.03
- 2 -
The coated paper covers the outer case and the thickness of the
plastic coating is 0.015 mm to 0.02 mm. The uncoated paper
covers the inner tray.
ISSUE:
What is the classification of the subject vanity train case?
LAW AND ANALYSIS:
Classification of goods under the Harmonized Tariff Schedule of
the United States Annotated (HTSUSA) is governed by the General
Rules of Interpretation (GRIs). GRI 1 provides that
classification shall be determined according to the terms of the
headings and any relative section or chapter notes, taken in
their appropriate order. Vanity cases are specifically listed in
heading 4202, which provides for:
Trunks, suitcases, vanity cases, attache cases,
briefcases, school satchels, spectacle cases, binocular
cases, camera cases, musical instrument cases, gun
cases, holsters and similar containers; traveling bags,
toiletry bags, knapsacks and backpacks, handbags,
shopping bags, wallets, purses, map cases, cigarette
cases, tobacco pouches, tool bags, sports bags, bottle
cases, jewelry boxes, powder cases, cutlery cases and
similar containers, of leather or of composition
leather, of sheeting of plastics, of textile materials,
of vulcanized fiber or of paperboard, or wholly or
mainly covered with such materials or with paper.
The article in question is a vanity case or similar to a vanity
case and, therefore, falls within heading 4202. The Explanatory
Notes to heading 4202, HTSUSA, which constitute the official
interpretation of the tariff at the international level, state
that articles covered by the first part of the heading may be of
any material.
The next issue concerns the subheading under which to classify
the vanity case. At the six-digit level, the nomenclature
classifies the majority of goods in Chapter 42 by the material
which comprises the "outer surface." HQ 954021, dated November
1, 1993, citing HQ 087760, dated October 31, 1991, and HQ
087640, dated November 8, 1990. The term "outer surface of" is
not defined in Chapter 42, nor anywhere else in the HTSUSA. In
HQ 086775, dated July 9, 1990, Customs stated that the outer
surface "is that which is both visible and tactile." See 954021
and the cases cited therein. "Tactile" is defined as follows:
"1. Perceptible to the touch: TANGIBLE." "Tangible" is defined
as follows: "1a. Discernible by the touch or capable of being
touched." Webster's II New Riverside University Dictionary,
(1984) at 1178 and 1182, respectively.
- 3 -
Moreover, for purposes of heading 4202, Customs resolved the
issue of what is the "outer surface of" articles made with
composite materials. See HQ 954021. Specifically, we addressed
whether jewelry box frames which were made of plastic or metal
and were covered with paper backings to which textile materials
had been applied had an outer surface of textiles or paper. In
reaching our conclusion, we said that Additional U.S. Note 2 of
Chapter 42 is instructive in understanding the meaning of "outer
surface of" when applied to composite materials [not specifically
listed in that note]. Additional U.S. Note 2 of Chapter 42
provides:
For 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.
Customs application of this note makes it clear that a composite
material that is "of" textile for classification at the heading
level may, nonetheless, have an "outer surface of" plastic for
classification at the subheading level. HQ 954021, citing HQ
087640, HQ 087755, HQ 087210, dated May 10, 1991. In 954021,
counsel argued that the paper covering would be a paper for both
heading and subheading level classification [regardless of the
external surface]. The argument in HQ 954021 was based on the
logic that if the drafters of the Additional U.S. Notes intended
that textile and paper combinations be treated in the same way
that Additional U.S. Note 2, Chapter 42, treats plastic and
textile combinations, they would have so specified. We
disagreed with that argument and found that the absence of a note
addressing paper and textile composite materials, or other
composite materials (i.e., paper and plastic) did not evidence an
intent to interpret the term "outer surface" differently when
confronted with other component combinations. We held that the
composite paper and textile flock material that covered the
jewelry box was a paper for heading level classification (4202)
but had an "outer surface of" textile material for subheading
level classification (4202.92).
In this instance, the vanity case is completely covered with
plastic coated paper. Accordingly, based on the principles of
Additional U.S. Note 2 to Chapter 42, and the rationale set forth
in HQ 954021, we find that it is classifiable in subheading
4202.12.2020, HTSUSA.
- 4 -
HOLDING:
The vanity case in question is classifiable in subheading
4202.12.2020, HTSUSA, which provides for, among other things,
vanity cases, structured, rigid on all sides, with an outer
surface of plastics. It is dutiable at the general rate of duty
at 20 percent ad valorem.
Sincerely,
John Durant, Director
Commercial Rulings Division