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HQ 950567


March 2, 1992

CLA-2 CO:R:C:T 950567 KWM

CATEGORY: CLASSIFICATION

TARIFF: 4202.32.1000

Mr. Steven S. Weiser, Esq.
Siegel, Mandell & Davidson. P.C.
One Astor Plaza
1515 Broadway, 43rd Floor
New York, New York 10036

RE: Louis Vuitton flatgoods; Style numbers M56-362, M60-930, M61-660, M61-665,
M62-650; Articles of a kind normally carried in the pocket or handbag; Plastic sheeting; Outer surface; Reinforced or laminated.

Dear Mr. Weiser:

This is in response to your letter of October 22, 1991, requesting a binding tariff classification ruling for flatgoods imported from France and/or Spain. Our ruling follows.

FACTS:

We have received your submission detailing the manufacture and use of the imported flatgoods, as well as the materials used to manufacture the flatgoods. In addition, a sample of each of the five styles was received. Your letter describes them as:

Style M56-362: A business card holder containing two interior pockets and one exterior pocket.
Style M60-930: A wallet containing compartments for paper currency, credit cards, I.D. cards, etc.
Style M61-660: A change and bill holder.
Style M61-665: A wallet with compartments for paper currency and credit cards and an interior change compartment with snap closure.
Style M62-650: A change purse with a top zipper closure.

Each article is constructed from a PVC plastics and textile material. Briefly, the process is described as follows. First, polyvinyl chloride ("PVC") powder is combined with other materials to form a paste. The paste is applied to a release paper using a blade to achieve the desired thickness. The paper and paste combination is passed through a heating chamber and cooled rollers to create a PVC sheet. The PVC sheet has additional PVC paste applied and is then mated with textile fabric through the application of heat and pressure. The PVC/textile combination is heated again, cooled, and separated from the release paper before being printed and finished. The end product is a PVC plastic sheet laminated to a textile material.
Your letter does not indicate whether the PVC/textile material is produced in roll or sheet form. Your submission indicates that the textile is necessary to prevent stretching, tearing or shrinking of the plastic sheeting, and to meet the material specifications set by Louis Vuitton.
The textile is, you assert, reinforcement applied by lamination.

The shell or structural part of each flatgood is composed of piece goods cut from the above described material. Other materials present include split leather and what appears to be a finished nonwoven substance.

ISSUE:

Are the flatgoods classified in subheading 4202.32.1000, HTSUSA, as articles of a kind normally carried in the pocket or handbag, having an outer surface of plastic sheeting, of reinforced or laminated plastics?

LAW AND ANALYSIS:

We have considered at length all of the points raised in your submission, and without specifically endorsing any of the assertions made by you, we concur that the goods are classified in subheading 4202.32.1000, HTSUSA. Our finding is based solely on the rationale below.

Classification under the Harmonized Tariff Schedule of the United States Annotated
(HTSUSA) is made in accordance with the General Rules of Interpretation (GRI's). The systematic detail of the harmonized system is such that virtually all goods are classified by application of GRI 1, that is, according to the terms of the headings of the tariff schedule and any relevant Section or Chapter Notes.

Heading 4202, HTSUSA

Heading 4202, HTSUSA, imposes two express conditions for classification in that heading. First, an article must be one of the named exemplars, or be a similar container.
Second, those articles named in the latter half of the heading must be of or wholly or mainly covered with one of the named materials.

Included in the exemplars of heading 4202, HTSUSA, are articles described as
"wallets", "purses" and "similar containers." The Explanatory Notes to Chapter 42,
HTSUSA, indicate that "similar containers" includes ticket case, key case, etc. All of the sample items may be described by these terms. In addition, these terms are found in the latter half of the heading (after the semicolon) and must therefore be of or wholly or mainly covered with one of the named materials, which include both plastic sheeting and textile materials.

The material found in the sample flatgoods is a laminate of noncellular plastics (PVC) and a woven textile material. Combinations of plastics and textiles are governed by several legal notes to the HTSUSA. Among those, Note 2 to Chapter 59, HTSUSA, provides, inter alia, that:

2. Heading No. 59.03 applies to:

(a) Textile fabrics, impregnated, coated, covered or laminated with plastics, whatever the weight per square metre and whatever the nature of the plastic material (compact or cellular), other than:

(5) Plates, sheets or strip of cellular plastics, combined with textile fabric, where the textile fabric is present merely for reinforcing purposes.

The plastics found in the instant samples is noncellular in nature. Therefore, the noncellular plastics and woven textile laminate is not excluded from Chapter 59, HTSUSA, by the above legal note. It would be classified in heading 5903, HTSUSA, as a textile fabric. As noted, heading 4202, HTSUSA, includes flatgoods of or wholly or mainly covered with textile materials. Textile fabrics of heading 5903, HTSUSA, are textile materials. We find that the sample flatgoods are of or wholly covered with a textile material, specifically a textile fabric classifiable in heading 5903, HTSUSA. The sample flatgoods are therefore properly included within the scope of heading 4202, HTSUSA.

Subheading classification

Within heading 4202, HTSUSA, subheading 4202.32 provides for "Articles of a kind normally carried in the pocket or handbag, with outer surface of plastic sheeting or of textile materials." All of the sample articles are of the kind normally carried in the pocket or handbag. The outer surface is defined in Additional U.S. Legal Note 2, which provides that:

For the purposes of classifying articles under subheadings 4202.12, 4202.22, 4202.32, and 4202.92, articles of textile fabric impregnated, coated, covered or laminated with plastics (whether compact or cellular) shall be regarded as having an outer surface of textile material or of plastic sheeting, depending on whether and the extent to which the textile constituent or the plastic constituent makes up the exterior surface of the article.

In this case, it is the plastic constituent which comprises the outer surface of the flatgoods.
We note that a flatgood may be made of or covered with a textile material, yet have an outer surface of "plastic sheeting" due to the nature of the materials and the application of the legal note.

Within subheading 4202.32, HTSUSA, subheading 4202.32.1000 provides for articles with an outer surface of plastic sheeting, of reinforced or laminated plastics. Your submission asserts, and our examination confirms, that the textile and PVC plastics have been combined through a lamination process, i.e., the application of heat and pressure to create a single material. We find therefore that it has an outer surface of plastic sheeting, reinforced or laminated, and is classified in subheading 4202.32.1000, HTSUSA.

HOLDING:

Style numbers M56-362, M60-930, M61-660, M61-665, M62-650 are classified in subheading 4202.32.1000, HTSUSA, as wallets, purses or similar articles, of a kind normally carried in the pocket or handbag, with an outer surface of plastic sheeting, of reinforced or laminated plastics. The applicable rate of duty is 12.1 cents per kilogram plus 4.6 percent ad valorem.

Sincerely,

John A. Durant, Director

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