CLA-2 RR:CR:TE 961549 RH
Amy J. Johannesen, Esq.
Coudert Brothers
1114 Avenue of the Americas
New York, New York 10036-7703
RE: Reconsideration of NY 812652; subheading 4202.32.1000;
eyeglass cases;
reinforced or laminated plastic
Dear Ms. Johannesen:
This is in reply to your letter of March 26, 1998, requesting
reconsideration of New York Ruling Letter (NY) 812652, dated
August 11, 1995 [which was addressed to Mr. Tom Paciaffi, Coronet
Brokers Corp., on behalf of Marcolin USA, Inc.], concerning the
classification of eyeglass cases. Your request is made on behalf
of the Marchon Eyewear related group of companies (including
Marchon Eyewear, Inc., Rothandberg, Inc., and Marcolin USA,
Inc.).
You seek immediate consideration of your request pursuant to 19
C.F.R.177.2(d). A request was originally submitted on behalf of
your client in December 1995. At that time, however, Customs was
precluded from issuing a determination under 19 C.F.R. 177.7,
because of a pending case before the Court of International
Trade.
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FACTS:
You describe the eyeglass cases in the following manner:
Each of the subject "Fendi" cases has an outer surface of
polyurethane plastic sheeting which is adhered to a woven
polyester fabric. This reinforced plastic sheeting is
embossed and/or calendared with a faux leather or fabric
grain pattern and features one of the following color
patterns: narrow brown stripes, brown and black checks or
wide stripes, or solid black. Further, each has an interior
lining of polyvinyl chloride ("PVC") felt, a flap with snap
closure and a sewn-on Fendi logo patch. These cases come
in two basic
styles: "Hard" cases and "soft" cases. The "hard" cases
have a frame composed of cardboard and aluminum to which the
outer surface material has been glued. The inner lining
material has also been glued to the other side of the frame.
The "soft" cases contain no frame; instead they have a
double lining of 1) textile fabric (the reinforcing backing
for the plastic sheeting outer surface) and 2) textile-backed PVC felt which has been glued to the outer surface
(of plastic sheeting/textile fabric). The "soft" cases are
reinforced with sewing around the exposed and joined edges,
and have a felt-covered hard plastic insert shaped to fit
the bridge of a pair of eye glasses.
Each of the subject "Calvin Klein" cases has an outer
surface of black polyurethane plastic sheeting adhered to a
reinforcing polyester or cotton blend fabric. These cases
come in two basic types: "hard" cases and "soft" cases. The
"hard" cases have a hinged metal frame to which the outer
surface of textile-reinforced fabric is glued. They have an
interior lining of rayon-covered polystyrene which has also
been glued to the metal frame. The "soft" cases have no
frame; instead, the outer surface (of plastic
sheeting/fabric) is glued directly to the inner lining
material which is a viscose/polyester/acrylic blend felt-like fabric. The "soft" cases are then reinforced by
stitching around the exposed and joined edges, and may have
no closure or a snap closure and triangle plastic bridge
insert. All cases have been embossed and/or calendared with
the Calvin Klein name and a light grain pattern.
In NY 812652, Customs classified the eyeglass cases in question
under subheading 4202.32.2000 of the Harmonized Tariff Schedule
of the United States Annotated (HTSUSA), as articles of a kind
normally carried in the packet or in the handbag, with outer
surface of sheeting of plastic, other. You contend that the
eyeglass cases should have been classified under subheading
4202.32.1000, HTSUSA, as articles of a kind normally carried in
the pocket or handbag having an outer surface of reinforced or
laminated plastic sheeting.
ISSUE:
Does the material used to construct the eyeglass cases have an
outer surface of plastic sheeting, or of reinforced or laminated
plastics, as described by subheading 4202.32.1000, HTSUSA?
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LAW AND ANALYSIS:
Classification of goods under the 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. Heading 4202
encompasses:
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 eyeglass cases (spectacle cases) are specifically provided
for in heading 4202. At the six digit international level,
subheading 4202.32, HTSUSA, provides for, among other things,
articles carried in the pocket or in the handbag with an outer
surface of plastic sheeting. The eyeglass cases are carried in
the pocket or handbag, have an outer surface of plastic sheeting,
and are, therefore, classifiable within that subheading. You do
not contest the classification of the eyeglass cases at the six
digit level.
Within subheading 4202.32, at the eight digit U.S. level, you
contend that the instant merchandise is classifiable under the
provision for articles of reinforced or laminated plastics of
subheading 4202.32.1000, HTSUSA.
The classification of articles of subheading 4202.32 with an
outer surface of plastic sheeting is governed by Additional U.S.
Note 2, Chapter 42, HTSUSA, which provides that:
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 on whether and the extent to
which the textile constituent or the plastic constituent
makes up the exterior surface of the article.
The expression "plastics" is defined for the purposes of the
HTSUSA by Note 1, Chapter 39, which provides that:
Throughout the tariff schedule the expression"plastics"
means those materials of headings 3901 to 3914 which are or
have been capable, either at the moment of polymerization or
at some subsequent stage, of being formed under external
influence (usually heat and pressure, if necessary with a
solvent or plasticizer) by molding, casting, extruding,
rolling or other process into shapes which are retained on
the removal of the external influence.
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In Headquarters Ruling Letter (HQ) 950983, dated June 15, 1992,
Customs stated that Note 1, Chapter 39, should be read in
conjunction with Additional U.S. Note 2 in order to determine
whether an article of subheading 4202.32.1000 is "of reinforced
or laminated plastics." Moreover, since an article of textile
fabric impregnated, coated, covered or laminated with compact or
cellular plastics is considered under Additional U.S. Note 2 to
have an outer surface of plastic sheeting, provided that the
plastic constituent makes up the outer surface of the article, we
stated that the expression "of reinforced or laminated plastics"
as used in subheading 4202.32.1000 refers to any article of
subheading 4202.32 with an outer surface of plastic sheeting, so
long as the article has been reinforced with or laminated to some
other material, e.g., textiles. Thus an article "of reinforced
or laminated plastics" is not restricted to products made up from
piece goods classifiable in Chapter 39, but embraces articles
with an outer shell of plastic sheeting, which have been directly
or indirectly reinforced or laminated with plastics.
Moreover, in Amity Leather Co. And Luggage and Leather Goods
Manufacturers of America, Inc. v. United States, Court of
International Trade (CIT) Slip Opinion 96-140, the court upheld
Customs classification of a non-rigid plastic change purse with
an outer surface of plastic sheeting backed by a textile material
that provided support within subheading 4202.32.10 (With outer
surface of sheeting of plastic: Of reinforced or laminated
plastics). The plaintiff sought classification under subheading
4202.32.20 (With outer surface of sheeting of plastic: Other).
The court addressed the meaning and scope of the tariff term "of
reinforced or laminated plastics" under the HTSUSA, noting that
the common meaning of that term is different from its prior
Tariff Schedule of the United States (TSUS) definition, which
included a requirement of rigidity. Under the HTSUSA, the court
held that the distinction between subheadings 4202.32.10 and
4202.32.20 does not depend upon the "rigidity" of the plastics
but merely on whether the plastics have been reinforced or
laminated with other materials. Plastics which have been
reinforced or laminated are covered under subheading 4202.32.10
and those that are not are covered by subheading 4202.32.20.
You state that the plastic sheeting on the Fendi and Calvin Klein
eyeglass cases have been united with, or supported and
strengthened by, a fabric backing. The fabric performs a
reinforcement function essential to the construction and
marketability of the merchandise in that it prevents stretching
or tearing of the plastic sheeting surface and enhances its
durability. You further state that the eyeglass cases could not
be manufactured and sold without the textile backing because the
plastic sheeting would tear. Accordingly, since the plastic
sheeting outer shell of the eyeglass cases has been combined with
textile fabric so as to prevent stretching or tearing, we find
that it has been "reinforced or laminated" within the meaning of
subheading 4202.32.1000.
Finally, since the Fendi and Calvin Klein eyeglass cases at issue
are constructed similarly to the change purse in Amity, the
principles of that decision will be applicable to future entries
of your client's merchandise, in accordance with section
152.16(b) of the Customs Regulations (19 CFR 152.16(b)). NY
812652 is revoked by operation of law.
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HOLDING:
The articles in question are classifiable in subheading
4202.32.1000, HTSUSA, under the provision for articles of a kind
normally carried in the pocket or in the handbag: with outer
surface of plastic sheeting or of textile materials: with outer
surface of plastic sheeting: of reinforced or laminated
plastics. They are dutiable at the general one column rate of
12.1› per kilogram plus 4.6 percent ad valorem.
.
Sincerely,
John Durant, Director
Commercial Rulings Division