CLA-2 CO:R:C:T 950187 CRS
Mr. Jeff Tollin
Knobler International, Ltd.
225 Fifth Avenue
New York, NY 10010
RE: Shopping bag; travel, sports and similar bags; outer surface
of plastics; Note 2, Chapter 42; U.S. Additional Notes 1 and 2,
Chapter 42.
Dear Mr. Tollin:
This is in reply to your letter of July 24, 1991, to our New
York office, in which you requested a classification ruling under
the Harmonized Tariff Schedule of the United States (HTSUSA). A
sample of the merchandise at issue was submitted and is described
below.
FACTS:
The merchandise in question is described as a shopping bag
and measures 18 inches by 16 inches by 7. The bag is made from
woven polyethylene strips which have been laminated on both sides
with a clear polyethylene material approximately 1.25 mil thick.
The bags will be manufactured in China and will be imported in
three sizes.
ISSUE:
The issues presented are (1) whether the instant bag is a
shopping bag; and (2) whether it has an outer surface of textile
material or of plastic sheeting.
LAW AND ANALYSIS:
Heading 4202, HTSUSA, provides for, inter alia, shopping
bags. Note 2(a), Chapter 42, HTSUSA, states that bags made from
plastic sheeting, that are not designed for prolonged use, are
excluded from heading 4202 and are instead classifiable in
heading 3923. The bag at issue is of solid construction and is
designed for prolonged use. It therefore remains classifiable in
heading 4202.
Additional U.S. Note 1, Chapter 42, HTSUSA, provides in
pertinent part that:
For the purposes of heading 4202, the expression
"travel, sports and similar bags" means goods, other
than those falling in subheadings 4202.11 through
4202.39, of a kind designed for carrying clothing and
other personal effects during travel, including
backpacks and shopping bags of this heading....
The article in question is a durable bag typical of the class or
kind of merchandise used to carry groceries. As a shopping bag,
it is therefore classifiable under the subheading provision for
travel, sports and similar bags pursuant to U.S. Additional Note
1, Chapter 42.
Travel, sports and similar bags are classified on the basis
of their outer surface. Additional U.S. Note 2, Chapter 42,
HTSUSA, 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 of the article.
The instant shopping bag is made from woven polyethylene strip (a
textile) that has been coated with a layer of clear polyethylene
(a plastic). There is no requirement that the plastic coating or
lamination be visible to the naked eye as there is for coated
fabrics of heading 5903. Indeed, Additional U.S. Note 2 provides
that the sole determining factor is the constituent material of
the article's exterior. The exterior of the instant shopping bag
is entirely coated with plastics. Accordingly, pursuant to
Additional U.S. Note 2, Chapter 42, the bag is classifiable as an
article with an outer surface of plastic sheeting.
HOLDING:
The shopping bag in question is classifiable in subheading
4202.92.4500, HTSUSA, under the provision for trunks...; other;
with outer surface of plastic sheeting or of textile material;
travel, sports and similar bags; other. It is dutiable at the
rate of 20 percent ad valorem.
Sincerely,
John Durant, Director