CLA-2 CO:R:C:G 085769 WAW
Ms. Kim Greenwood
Technical Specialist
Esprit de Corp
900 Minnesota Street
San Francisco, CA 94107
RE: Pencil cases, styles 87726 and 87733
Dear Ms. Greenwood:
This ruling is in response to your letter dated September
28, 1989, requesting the tariff classification of pencil pouches
under the Harmonized Tariff Schedule of the United States
Annotated (HTSUSA).
FACTS:
You have requested a classification ruling for items
referred to in your letter as "PVC pencil cases" to be imported
from Taiwan. Two samples, identified as styles 87726 and 87733,
were submitted with your request. Style 87726 is a padded flat
case, with a slide fastener opening and outlined with a nylon
cord piping along the seam. Attached to the slide fastener is a
shoelace-like string to aid in opening the pouch. The entire
case measures 10 inches by 5 inches. Printed on one side of the
case in bold letters is the "Esprit" logo and printed on the
other side are the words "Haute Route." Style 87733 is a 2 inch
gusseted, unlined case with a contrasting slide fastener opening.
The slide fastener overhangs on either end of the pouch by 2-1/2
inches and can be snapped to the side of the case. A nylon cord
rope is attached to the slide fastener to aid in opening the
pouch. The entire case measures 8 inches by 4 inches. The
importer has indicated that the outer surface of the pencil cases
consists of a non-cellular plastic which in both cases has been
applied to a woven textile backing in such a manner that the
backing cannot be easily separated from the plastic.
ISSUE:
What is the proper classification of the pencil cases under
the HTSUSA?
LAW AND ANALYSIS:
The General Rules of Interpretation (GRI's) set forth the
manner in which merchandise is to be classified under the HTSUSA.
GRI 1 requires that classification be determined first according
to the terms of the headings of the tariff and any relative
section or chapter notes and, unless otherwise required,
according to the remaining GRI's, taken in order.
Heading 4202, HTSUSA, includes, inter alia, the following
articles:
[t]raveling bags, toiletry bags, knapsacks and
backpacks, handbags, . . .and similar containers, . . .
of plastic sheeting, of textile materials, of
vulcanized fiber or of paperboard, or wholly or mainly
covered with such materials: Articles of a kind
normally carried in the pocket or the handbag.
The samples that you have submitted are included within the
above-mentioned heading. Based on prior Customs rulings, the
pencil cases qualify as a type of bag or pouch designed for
transporting pencils or pens and which is normally carried in
the pocket or handbag. See HRL 085108, dated September 20, 1989.
Thus, the issue to be addressed is whether the pencil pouches in
the instant case are constructed of materials with outer surface
of "plastic sheeting or of textile materials" under subheading
4202.32, HTSUSA, or of "Other" material under subheading 4202.39,
HTSUSA.
The term "outer surface" has been defined to mean that
surface which is both visible and tactile to the naked eye.
Moreover, this office has determined in previous rulings that the
expression "plastic sheeting" as used in subheading 4202.32,
HTSUSA, applies to goods constructed of material classified under
the provisions for sheets of plastics in Chapter 39, HTSUSA;
i.e., plates, sheets, or strips of cellular plastics combined
with textile fabric, where the textile fabric is present merely
for reinforcing purposes. See HRL 082803, dated December 27,
1988. Thus, to be classifiable under subheading 4202.32, HTSUSA,
goods must meet both the "outer surface" and "plastic sheeting"
terms of that subheading.
In the instant case, the outer surface of the goods is
composed of a man-made textile material which has been coated
with non-cellular plastics. The plastic material gives the
finished article its smooth finish and appearance. However, the
plastic which coats the outer surface of the textile does not
meet the definition of "plastic sheeting" as provided for in
Legal Note 2(a)(5) in Chapter 59. In addition, the outer surface
of the pencil cases does not qualify as a "textile material" as
provided for in subheading 4202.32, HTSUSA, since it is a textile
material that is covered with plastic. Thus, in this case, the
pencil pouches are precluded from classification under subheading
4202.32, HTSUSA, since the outer surface is neither of plastic
sheeting, nor of textile material. In short, the outer surface
of the pencil cases are comprised of a combination of non-
cellular plastics and woven textile. Accordingly, it is Customs
position that the subject merchandise is properly classifiable
under subheading 4202.39.0000, HTSUSA.
HOLDING:
It is the opinion of this office that the submitted "pencil
pouches" are properly classifiable under subheading
4202.39.0000, HTSUSA, as articles of a kind normally carried in
the pocket or in the handbag; Other, and dutiable at the rate of
20 percent ad valorem.
Sincerely,
John Durant, Director
Commercial Rulings Division