HQ 0086339 - Tariff classification of a handbag - United States International Trade Commision Rulings

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HQ 086339

May 16, 1990

CLA-2 CO:R:C:G 086339 NLP

CATEGORY: CLASSIFICATION

TARIFF NO.: 4202.22.1500

Ms. Angela DeGaetano
Chief, CIE
U.S. Customs Service
6 World Trade Center
New York, New York 10048

RE: Tariff classification of a handbag

Dear Ms. DeGaetano:

A Customs Form (CF) 6431, dated October 20, 1989, from the district of Chicago, Illinois, concerns entry No. 64 05000250, dated April 27, 1989, covering a shipment of handbags manufactured in Korea.

FACTS:

In an electronic CF 6431, dated October 20, 1989, our Chicago office recommended classification of a leather handbag covered with a pre-formed sheet of plastic, exceeding .15mm in thickness, under subheading 4202.21.6000, HTSUSA, which provides for handbags, with outer surface of patent leather, other, valued at not over $20 each.

Our New York office took the position that since the thickness of the plastic coating was over .15 mm and it was made from a pre-formed sheet of plastic, the correct classification of the handbag was in subheading 4202.22.1500, HTSUSA, which provides for handbags, with outer surface of plastic sheeting.

In support of classification of the handbag in subheading 4202.21.6000, HTSUSA, our Chicago office maintained that:

LAB reported plastic coating exceeds .15 mm thick but is less than one-half total thickness. According to Explanatory Note 41.09(2) these dimensions describe what is known in the trade as "patent laminated leather" or "patent coated leather." Note HQ 085188 of 8/25/89 (NY 842296) which mistakenly asserts (by disregarding whether or not one half total thickness) on page 2, paragraph 3, that if coating exceeds .15mm the item is considered plastic. It is only when the coating exceeds

.15mm and not less than one half the total thickness the item changes from a leather to a plastic.

ISSUE:

Whether the handbag is classifiable in subheading 4202.21.6000, HTSUSA, which provides for handbags, with outer surface of patent leather, other or in subheading 4202.22.1500, HTSUSA, which provides for handbags, with outer surface of plastic sheeting.

LAW AND ANALYSIS:

In deciding whether the handbag has an outer surface of patent leather or plastic sheeting, it is necessary to determine what constitutes these materials for tariff purposes. As stated in HRL 081839, dated July 6, 1988, "[t]he definition of patent leather sets guidelines as to whether coated leather is plastic or leather." Acknowledging the fact that the ruling involved a determination as to the "exterior surface" of a plastic coated leather upper under Chapter 64, HTSUSA, it is, nonetheless, our position that the same test should be applied to plastic coated leather trunks, suitcases, handbags and the like.

Explanatory Note (EN) 41.09(1) defines patent leather as leather coated or covered with a varnish or lacquer or with a pre-formed sheet of plastics and which has a lustrous mirror-like surface. In addition, where the leather is coated or covered with plastic sheeting it is patent leather if the thickness of the plastic sheeting does not exceed .15 mm. There is no requirement that the total thickness of the plastic coating be considered in determining whether the leather coated with plastic sheeting is patent leather or plastic sheeting.

HRL 085188, dated July 6, 1988, dealt with the classification of a leather handbag coated with a pre-formed plastic sheet. This ruling cited the above definition of patent leather and stated that if the plastic coating on the handbag exceeded .15mm it was to be considered plastic sheeting. The plastic coating on the handbag did not exceed .15mm and was, therefore, considered to have an outer surface of patent leather. The handbag was classified in subheading 4202.21.6000, HTSUSA.

In the instant case, the plastic sheeting on the handbag exceeds .15 mm in thickness. Since we are dealing with the issue of whether the handbag has an outer surface of patent leather, we need not address the total thickness of the plastic coating in determining the outer surface of the handbag. Thus, pursuant to EN 41.09(1), the handbag would have an outer surface of plastic sheeting, not patent leather.

However, our Chicago office maintained that since the plastic coating on the instant handbag exceeded .15 mm, the criteria in 41.09(2) was applicable to the classification of the handbag. EN 41.09(2) provides:

(2) Patent laminated leather also known in the trade as patent coated leather, which is leather covered with a pre-formed sheet of plastics of a thickness exceeding 0.15 mm but less than half the total thickness and having the lustrous mirror-like appearance of patent leather. (Leather covered with a pre-formed sheet of plastics the thickness of which exceeds 0.15 mm but is not less than one half of the total thickness falls in Chapter 39.)

Subheading 4202.21, HTSUSA, provides for handbags with outer surface of leather, of composition leather or of patent leather. The Explanatory Notes for Heading 4202, HTSUSA, provide, inter alia, that the articles covered by the second part of the heading must be only of the materials specified therein or must be wholly or mainly covered with such materials. Since the handbag is covered by the second part of the heading, it must be made of or covered by the materials specified therein. Therefore, the requirements of 41.09 (2) are not applicable when classifying an article of Heading 4202, HTSUSA. They are applicable when dealing with patent leather piece goods and the instant handbags are not of patent leather because the plastic coating exceeds .15mm in thickness.

Therefore, it is our opinion that the total thickness of the plastic coating need not be considered in determining the outer surface of the instant handbag. Since the coating on the handbag is from a pre-formed sheet of plastic and it exceeds .15mm, the handbag would be considered to have an outer surface of plastic sheeting for tariff classification purposes.

HOLDING:

The handbag is classifiable in subheading 4202.22.1500, HTSUSA, which provides for handbags, with outer surface of plastic sheeting. The duty rate is 20 percent ad valorem.
Sincerely,

John Durant, Director
Commercial Rulings Division

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