HQ 0083253 - Camcorder carrying bag - United States International Trade Commision Rulings

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HQ 083253

February 26, 1990

CLA-2 CO:R:C:G 083253 WAW

CATEGORY: CLASSIFICATION

TARIFF NO.: 4202.99.0000

Ms. Deborah A. Gross
Manager, Customs Department
North American Philips Corporation
100 East 42 Street
New York, N.Y. 10017-5699

RE: Camcorder carrying bag

Dear Ms. Gross:

In a letter dated November 17, 1988, you inquired as to the tariff classification under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA) of a camcorder carrying bag produced in Korea. A sample was submitted with your request.

FACTS:

The sample carrying bag measures approximately 16 inches in height by 10 inches in length by 7 inches in width. The carrying bag has one large center compartment secured by two top slide fastener closures and a front compartment secured by a top slide fastener closure. In addition, it is secured by either two textile woven handles or an adjustable textile woven shoulder strap. The article is intended to be used to contain a camcorder and its accessories. The sample merchandise is constructed of non-cellular compact plastic applied to a woven textile backing of cotton or man-made fiber which is not easily separable from the plastic coating. Furthermore, it is our opinion that the textile backing is designed for reinforcement purposes.

ISSUE:

What material constitutes the outer surface of the carrying bag for tariff purposes?

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.

The sample article is properly classifiable under heading 4202, HTSUSA, which includes, inter alia, the following articles:

Trunks, suitcases, vanity cases, attache cases, briefcases . . .; traveling bags, toiletry bags, knapsacks and backpacks . . ., of plastic sheeting, of textile materials, of vulcanized fiber, or of paperboard, or wholly or mainly covered with such materials.

The specific subheading in the instant case is controlled by the composition of the outer surface of the sample article. Thus, in determining classification, it is necessary to determine whether the item is constructed of materials "with outer surface of plastic sheeting or of textile materials" under subheading 4202.92, HTSUSA, or under some other provision in the tariff schedule.

To be classified under subheading 4202.92, HTSUSA, the goods must meet both the "outer surface" and "plastic sheeting" terms of that subheading. The term "outer surface" has been defined as that surface which is both visible and tactile. In the instant case, it is the plastic coating which gives the carrying case its smooth finish and appearance, and thus, constitutes the outer surface of the item.

Having determined that such plastic material composes the "outer surface," it must comply with the definition of "plastic sheeting" as that term is defined by the tariff schedule. In this case, it is our opinion, based upon inspection of the sample, that the material used in construction of the item is made from a plate, sheet, or strip of non-cellular plastic combined with a textile fabric which is present merely for reinforcing purposes. In short, the material is a combination of non-cellular plastic and woven textile. However, such material does not comply with the definition of "plastic sheeting" under subheading 4202.92, HTSUSA, for the reasons set forth below.

Plastics and articles thereof are classified in Chapter 39, HTSUSA. Legal Note 2(1) to Chapter 39, HTSUSA, states:

2. This chapter does not cover:

(1) Goods of section XI (textiles and textile articles);

The Legal Notes to Section XI - Textiles, HTSUSA, provide that:

1. This section does not cover:

(h) Woven, knitted or crocheted fabrics, felt or nonwovens, impregnated, coated, covered or laminated with plastics, or articles thereof, of Chapter 39;

The effect of these provisions in the chapter and section notes is to place within the scope of Chapter 39 those goods which are considered plastics, as that Chapter defines them, and to include those materials regarded as textile materials in Section XI (including Chapter 59). When articles are composed of combinations of plastics and textiles, the notes to the respective chapters define which goods fall within Chapter 39 and which fall within Chapter 59. The Explanatory Notes to Chapter 39, HTSUSA, relating to plastics and textile combinations, provide, in pertinent part:

. . . Otherwise, the classification of plastics and textile combinations is essentially governed by Note 1(h) to Section XI, Note 3 to Chapter 56 and Note 2 to Chapter 59. The following products are also covered by this chapter:

(d) Plates, sheets, and strip plastics combined with textile fabrics, felt or nonwovens, where the textile is present merely for reinforcing purposes.

The sample in the instant case is constructed of a sheet of plastic where the textile fabric is present merely for reinforcing purposes. Given this fact, the article would appear to fall within the class of goods excluded from Chapter 59, HTSUSA, and included within Chapter 39, HTSUSA, by Legal Note 2, set forth above. However, the note specifically provides that such plates, sheets or strips be of cellular plastics. Accordingly, since the plastic used in the construction of the subject merchandise is non-cellular plastic it does not meet the requirements of Legal Note 2.

This office has previously determined that the expression "plastic sheeting" as used in subheading 4202.92, HTSUSA, applies to goods constructed of material classified under 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. Having determined that the goods submitted do not have an outer surface of plastic sheeting, for the reasons stated above, they cannot be classified under subheading 4202.92, HTSUSA. Therefore, they are more properly classifiable under subheading 4202.99, HTSUSA, which provides for articles that have an outer surface of other than plastic sheeting or textile materials.

HOLDING:

It is the opinion of this office that the sample article is properly classifiable under subheading 4202.99.0000, HTSUSA, and is dutiable at the rate of 20 percent ad valorem.

Sincerely,

John Durant, Director
Commercial Rulings Division

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