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HQ 084929


August 22, 1989

CLA-2:CO:R:C:G 084929 SR

CATEGORY: CLASSIFICATION

TARIFF NO.: 4202.32.2000

Ms. Diana Incivilito
Warnaco
Customs Compliance Department
485 7th Avenue 14th Floor
New York, N.Y. 10018

RE: Wallets, key cases and other accessories

Dear Ms. Incivilito:

This is in reference to your letter dated June 1, 1989, requesting the classification of Christian Dior accessories under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA). Samples produced in Korea were submitted.

FACTS:

The merchandise at issue is wallets, key cases, checkbook holders, and similar accessories. Each of these samples has an outer layer of a cellular plastic which has been applied to a woven textile backing in such a manner that the backing cannot be easily separated from the plastic. The textile backing acts as reinforcement. Each of the samples has leather piping and some have small circular leather patches with name Dior imprinted.

ISSUE:

Does the merchandise at issue have an outer surface of plastic sheeting or plastics?

LAW AND ANALYSIS:

Heading 4202, HTSUSA, provides for trunks, suitcases, traveling bags, and similar containers; traveling bags, handbags,
wallets, and similar containers, of leather or of composition leather, of plastic sheeting, of textile materials, of vulcanized fiber or of paperboard, or wholly or mainly covered with such materials. In order for these wallets and similar containers to be classified under this provision they must have an outer surface of plastic sheeting.

HRL 082803 dated December 26, 1988, determined that the term "outer surface" means that surface which is both visible and tactile. This ruling held that an article made from a plate, sheet, or strip of cellular plastics combined with a textile fabric, which is present merely for reinforcing purposes, has an outer surface of "plastic sheeting;" whereas coated textile fabrics are not considered to have an outer surface of plastic sheeting for tariff purposes.

The merchandise at issue has an outer layer of plastic sheeting that is attached to a fabric that adds reinforcement. It is classifiable as an article of a kind normally carried in the pocket or in the handbag, with an outer surface of plastic sheeting.

HOLDING:

The merchandise at issue is classifiable under subheading 4202.32.2000, HTSUSA, which provides for trunks, suitcases; traveling bags, handbags, wallets, and similar containers, articles of a kind normally carried in the pocket or in the handbag, with an outer surface of plastic sheeting, other. The rate of duty is 20 percent ad valorem.

Sincerely,

John Durant, Director

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