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HQ 080832


March 14, 1989

CLA-2:CO:R:C:G 080832 SR 823794

CATEGORY: CLASSIFICATION

TARIFF NO.: 4202.12.8080

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.

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

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