CLA-2:CO:R:C:G 080832 SR 823794
Mr. Bradley H. Shorser
Sears National Headquarters
Sears Tower
Chicago, Illinois 60684
RE: Classification of paper luggage
Dear Mr. Shorser:
This is in reference to your letter of November 3, 1987,
requesting the tariff classification of luggage made of paper
yarns under the Harmonized Tariff Schedule of the United States
Annotated (HTSUSA). A sample swatch was submitted.
FACTS:
The merchandise involved is luggage manufactured from a
blend of paper yarns and man-made yarns which have been woven
into a fabric. The importer claims that the fabric is in chief
value and chief weight of paper. The importer states that the
value breakdown of the components is 65 percent paper and 35
percent polyester/cotton. The weight breakdown is 70 percent
paper and 30 percent polyester/cotton. This fabric is to be
the chief component of the luggage.
ISSUE:
Whether luggage items chiefly comprised of paper yarns can
be classified as luggage of textile materials.
LAW AND ANALYSIS:
Under the HTSUSA paper yarns are considered to be of
textile material. Chapter 53 of the HTSUSA is part of Section
XI which deals with textiles. Chapter 53 specifically provides
for other vegetable textile fibers: paper yarn and woven
fabrics of paper yarn.
- 2 -
The Explanatory Notes to the HTSUSA constitute the
official interpretation of the tariff schedule at the
international level. The General Explanatory Note to Chapter
53 states that this chapter includes paper yarns and woven
fabrics of paper yarn, and products of mixed textile materials
assimilated to the products of this Chapter. Therefore, paper
yarns are considered to be textiles for classification
purposes.
In further support of the above, paper yarns are excluded
from Chapter 48 which is the chapter covering paper and most
paper products. Chapter Note 1(ij) to Chapter 48 states: "This
chapter does not cover: Paper yarn or textile articles of paper
yarn (section XI)."
Since paper yarns are considered to be a textile under the
HTSUSA, the merchandise is classifiable as luggage with outer
surface of textile materials.
HOLDING:
The merchandise at issue is classifiable under subheading
4202.12.8080, as suitcases with outer surface of textile
materials, other, other, other. The textile category number is
870, and the rate of duty is 20 percent ad valorem.
Due to the changeable nature of the statistical annotation
(the ninth and tenth digits of the classification) and the
restraint (quota/visa) categories, you should contact your
local Customs office prior to importation of this merchandise
to determine the current status of any import restraints or
requirements.
Sincerely,
John Durant, Director
Commercial Rulings Division
6cc: Area Director, New York Seaport
1cc: Durant
1cc: Legal Reference
SRosenow:jaj:1/23/89