CLA-2 CO:R:C:G 084847 DRR
Mr. Eric Jones
Eric Jones Customs Brokerage
5777 W. Century Blvd., Suite 380
Los Angeles, California 90045
RE: Reconsideration of NYRL 840992
Dear Mr. Jones:
This is in reference to your letter dated June 7, 1989,
requesting that New York ruling number 840992, issued May 17,
1989, be reviewed.
FACTS:
The merchandise at issue is a 9 x 15 x 20 cm flat-bottomed
paper bag made of PVC-coated paper. Two sides of the bag are
printed with a multicolored cartoon drawing of Batman. Two
textile cords are attached to the upper portion of the bag as
handles. The bag is available in two sizes and with various
Batman motifs. The bag is not intended for use as commercial
packaging, but will be sold empty for consumers to use as
decorative bags, probably to hold gifts. The bag was
classified under subheading 4823.90.6500, HTSUSA, in New York
Ruling 840992, dated May 17, 1989.
ISSUE:
Whether the bag at issue was properly classified under
subheading 4823.90.6500, HTSUSA, or should have been classified
under subheading 4819.40.0040, HTSUSA.
-2-
LAW AND ANALYSIS:
Subheading 4823.90.6500, HTSUSA, provides for other
articles of coated paper. Heading 4819 provides for "cartons,
boxes, cases, bags and other packing containers, of paper."
Under GRI 1, classification shall be determined according to
the terms of the headings. Although heading 4819 may appear to
be the more specific of the two headings, it must first be
determined whether the article is classifiable under both
headings.
The Explanatory Notes to the HTSUSA, although not legally
binding, constitute the official interpretation of the tariff
at the international level. The Explanatory Notes, to heading
4819, HTSUSA, states that it applies to "containers of various
kinds and sizes generally used for the packing, transport or
sale of merchandise, whether or not also having a decorative
value." The Batman bag at issue here is itself sold as
merchandise, not for the incidental storage or transportation
of merchandise. Therefore, it is not properly classifiable
under heading 4819 and the question of the relative specificity
of the two headings need not be addressed.
HOLDING:
The paper bag at issue was properly classified under
subheading 4823.90.6500, HTSUSA, as other articles of coated
paper, with a duty rate of 5.6 percent ad valorem.
NYRL 840992 is affirmed.
Sincerely,
John Durant, Director
Commercial Rulings Division
6 cc: Area Dir., N.Y. Seaport
D. Rimmer library/peh
084847