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HQ 084020


June 07, 1989

CLA-2 CO:R:C:G 084020 DFC

CATEGORY: CLASSIFICATION

TARIFF NO.:4202.32. 2000; 4202.92.4500

Robert D. Stang, Esq.
Grunfeld, Desiderio,
Lebowitz & Silverman
Counsellors At Law
12 East 49th Street
New York, NY 10017

RE: Tariff classification of a cosmetic bag and a travel accessory bag manufactured in Taiwan.

Dear Mr. Stang:

In a letter dated February 7, 1989, you inquired as to the dutiable status of a cosmetic bag and a travel accessory bag. Samples were submitted for examination.

FACTS:

The sample labelled style 029 is a cosmetic bag made of 100 percent cotton woven fabric covered with a clear PVC sheet material. It has a nylon coil zipper closure with an embossed metal zipper pull.

The sample labelled style 072 is a travel accessory bag made of 100 percent cotton woven fabric covered with a clear PVC sheet material. It has a nylon coil zipper closure with an embossed metal zipper pull.

It is your position that both styles are classifiable under subheading 4202.32.1000, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), as articles of a kind normally carried in the pocket or in the handbag, with outer surface of plastic sheeting, of reinforced or laminated plastics.

ISSUE:

What material constitutes the external surface of the samples?

LAW AND ANALYSIS:

In applying the HTSUSA, the Customs Service must follow the terms of the statute. Classification of goods under the HTSUSA is governed by the General Rules of Interpretation (GRI's). GRI 1 provides that "classification shall be determined according to the terms of the headings and any relative section or chapter notes, and, provided such headings or notes do not otherwise require, according to [the remaining GRI's taken in order]. In other words, classification is governed first by the terms of the headings of the tariff and any relative section or chapter notes.

The term "outer surface" has been defined as that surface which is both visible and tactile. In this instance both samples have an outer surface of plastic sheeting which is both visible and tactile.

It appears to be your position that the outer surface of the samples is reinforced plastics because the plastic sheeting is reinforced by the textile lining as well as a layer of foam padding. It should be noted that an examination of the samples reveals that the outer layer of plastic sheeting is attached to the fabric only at the seams.

Schedule 7, Part 12, Subpart A, Headnote 2, Tariff Schedules of the United States (TSUS), defined the term "reinforced or laminated plastics" as follows:

2. For the purposes of the tariff schedules the term 'reinforced or laminated plastics' means--

(i) rigid, infusible, insoluble plastics formed by the application of heat and high pressure on two or more super-imposed layers of fibrous sheet material which has been impregnated or coated with plastics, or

(ii) rigid plastics comprised of imbedded fibrous reinforcing materials (such as paper, fabric, asbestos, and fibrous glass) impregnated, coated or combined with plastics usually by the application of heat or heat and low pressure.

We are aware that the definition of "reinforced or laminated plastics" does not appear in the HTSUSA. However, it is a well settled principle of customs law that tariff terms are to be construed in accordance with their common and commercial meanings which are presumed to be the same. Information before this office is that the definition for "reinforced or laminated plastics" under the TSUS, supra, still represents the common and commercial understanding of those terms. Consequently, it is our position that the cosmetic bag and the travel accessory bag do not have an outer surface of plastic sheeting which is "reinforced or laminated."

HOLDING:

Style 029 is classifiable under subheading 4202.32.2000, HTSUSA, as articles of a kind normally carried in the pocket or in the handbag, with outer surface of plastic sheeting, other, and dutiable the rate of 20 percent ad valorem.

Style 072 is classifiable under subheading 4202.92.4500, HTSUSA, as travel, sports and similar bags, with outer surface of plastic sheeting, other, and dutiable at the rate of 20 percent ad valorem.

Sincerely,

John Durant, Director
Commercial Rulings Division

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