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HQ 082443


November 21, 1988

CLA-2 CO:R:C:G 082443 DSN

CATEGORY: CLASSIFICATION

TARIFF NO.: 4202.92.2000

Mr. John Talbott
Traffic Manager
Alexander's
31 West 34th Street
New York, New York 10001-3075

RE: Tariff classification of paper jute luggage

Dear Mr. Talbott:

This is in response to your letter of July 21, 1987, in which you requested tariff classification under the Tariff Schedules of the United States Annotated (TSUSA) and under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA) for a five piece paper jute luggage set. The HTSUSA will become effective commencing January 1, 1989. Therefore, this ruling letter concerns HTSUSA classification only. One sample, a shoulder tote bag was submitted for examination.

FACTS:

The sample shoulder tote, style number 381-212A, is constructed of paper yarns and man-made fiber yarns which have been woven into a fabric. According to your submissions, the stated components by weight are: 4.21 percent nylon, 17.40 percent polyester, 32.56 percent paper yarn and 45.83 percent polyvinyl chloride or laminated fabric. The tote measures approximately 15 inches across by 11 inches high. It features an adjustable shoulder strap and a zippered pocket in the front. The tote is closed by a zipper which extends across the top.

Your submission indicates that the five pieces will be imported as a set. However, you have provided no information on the marketing and or advertising of this merchandise as a five piece luggage set. My staff has contacted your office repeatedly seeking this information yet nothing has been furnished. Therefore, this ruling is based on the one sample submitted.

ISSUE:

What is the classification of the sample at issue under the HTSUSA?

LAW AND ANALYSIS:

Under the HTSUSA, classification of goods is governed by the General Rules of Interpretation (GRI's), taken in order. GRI 1 provides that the starting point is the terms of the headings and subheadings of the tariff and any relevant section and chapter notes. Heading 4202, HTSUSA, provides for suitcases, traveling bags, handbags, purses, sports bags, of textile materials, of vulcanized fiber or of paperboard, or wholly or mainly covered with such materials. Clearly this shoulder tote bag fits within the purview of the above heading. Our next step is to determine the subheading within Heading 4202, HTSUSA.

Since the sample at issue is composed of textile materials, subheading 4202.92, HTSUSA, is applicable. Subheading 4202.92 provides for travel, sports and similar bags, with outer surface of textile materials.

HOLDING:

In view of the foregoing, the shoulder tote is classified under subheading 4202.92.2000, HTSUSA, which provides for suitcases, traveling bags, handbags, purses, sports bags, with outer surface of plastic sheeting or of textile materials of vegetable fibers and not of pile or tufted construction, other, textile category 870, dutiable at the rate of 6.5 percent ad valorem. This classification represents the present position of the Customs Service regarding the dutiable status of the merchandise under the HTSUSA. If there are changes before the effective date, this advice may not continue to be applicable.

Sincerely,

John Durant, Director

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