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HQ 958116




July 28, 1995

CLA-2 CO:R:C:T 958116 NLP

CATEGORY: CLASSIFICATION

TARIFF NO.: 4202.92.9040

Ms. Lisa Borter
Adduci, Mastriani, Schaumberg, Meeks & Shill, L.L.P 330 Madison Avenue
39th Floor
New York, NY 10017

RE: Tariff classification of lap pack; subheadings 4202.92.9025 and 4202.92.9040

Dear Ms. Borter:

On June 14, 1995, Customs issued to your client, Manco, Inc., District Ruling Letter (DD) 810953, which classified a lap pack in subheading 4202.92.9025, Harmonized Tariff Schedule of the United States Annotated (HTSUSA). In a letter to Customs Headquarters, dated June 21, 1995, you requested a reconsideration of DD 810953 and also stated that the importer has made a few minor physical changes to the product since the hand sample was submitted with DD 810953. You provided us with two sample lap packs that have incorporated these changes. We have reviewed this matter and our decision follows.

FACTS:

DD 810953 dealt with the classification of a lap pack. We note that no style number was given for this lap pack. This ruling stated that the article appeared to be a fitted carrying case for a lap top computer. It had an exterior surface of woven nylon and had foam between the outer surface and the case's lining on all sides. The lap pack case measured approximately 14 inches by 11 inches by 3 inches deep. It was designed to be carried on the back and had adjustable straps with snap fasteners plus a carry handle. The exterior of the case had a large zippered pocket beneath the carrying straps and a smaller zippered pouch on either side of the case. The top flap of the interior of the case had a large envelope type closure plus a clear plastic pouch with a zippered closure. Loosely placed inside the clear envelope was a plastic label which contained a block for the owners name and address and it also had a drawing of a duck on it.

DD 810953 classified the lap pack in subheading 4202.92.9025, HTSUS, which provides for "[t]runks, suitcases... binocular cases, camera cases, musical instrument cases... and similar containers;...[o]ther: [w]ith outer surface of sheeting of plastic or of textile materials: [o]ther: [o]ther: [w]th outer surface of textile materials: [o]ther: of man-made fibers." The rate of duty is 19.8% ad valorem and the applicable textile quota category is 670.

In your letter of June 21, 1995, you contend that the lap pack' s exterior surface is made of PVC and not of a woven nylon fabric. As a result, the lap pack should be classifiable in subheading 4202.92.90.40, HTSUSA, which provides for [t]runks, suitcases... binocular cases, camera cases, musical instrument cases... and similar containers;...[o]ther: [w]ith outer surface of sheeting of plastic or of textile materials: [o]ther: [o]ther: [o]ther."

Moreover, you note that the importer has made a "few minor physical changes " to the product since the hand sample was submitted with the District ruling request. First, Velcro strips have been added to the exterior top of the lap pack so that a note pad may be securely affixed and the pack can then be used as a drawing surface. Second, a shallow mesh netting pocket has also been added to the exterior to hold pencils or crayons while the top surface is used as a lap desk. The netting has a little round emblem with the picture of a duck. Third, the Velcro strips and the loosely placed plastic name label on the interior of the lap pack classified in DD 810953 have both been eliminated. In the subject lap pack there is a location on the interior surface designated for the owner to write his or her name. You submitted two sample lap packs that incorporates these changes. These lap packs are identical except for their color combinations.

In a subsequent telephone conversation you informed us of the style numbers for the lap packs. They are as follows: style number 22000 is a blue, red and black lap pack and style number 22001 is a purple, pink and teal lap pack. Your client is also importing style numbers 22003 and 22004. These styles consist of the subject lap packs but are grouped in sets of 6. Each package contains three of the primary color lap packs and three of the jewel color lap packs. They have different style numbers as they are being sent to different vendors.

In your letter of June 21, 1995, you also make certain clarifications to statements made in DD 810953. First, the article is manufactured in China and is being exported to the U.S. from Hong Kong. Second, you stated that the lap pack is intended for use by children to carry such things as school supplies, books, pencils, crayons, notepads, etc... Third, DD 810953 indicated that the duck drawing appeared to resemble a Disney character and therefore, may represent a copyright infringement. You state that the duck logo is a registered trademark of Manco, Inc.

ISSUE:

What is the tariff classification of the submitted lap packs?

LAW AND ANALYSIS:

Section 177.9(a)(2), Customs Regulations (19 CFR 177.9(a)(2)), states the following:

Each ruling letter setting forth the proper classification of an article under the provisions of the Harmonized Tariff Schedule of the United States will be applied only with respect to transactions involving articles identical to the sample submitted with the ruling request or to articles whose description is identical to the description set forth in the ruling letter.

DD 810953 classified a lap pack in subheading 4202.92.9025, HTSUSA. This classification was based on the Dallas District's examination of the sample that was submitted to them. However, the lap pack before us now incorporates certain features not present in the lap pack that was the subject of DD 810953. Based on the above regulation, as the submitted samples and the article described in DD 810953 are not identical, DD 810953 is not applicable to the subject lap packs and is not precedent for the classification of these items. Our holding in this ruling is applicable to style numbers 22000, 22001, 22003 and 22004.

After examining the samples in our possession and consulting with the National Import Specialist who handles classifications of this kind, we agree that the lap pack bags submitted to us have an outer surface of PVC. Therefore, they are classifiable in subheading 4202.92.9040, HTSUSA, which provides for " [t]runks, suitcases... binocular cases, camera cases, musical instrument cases... and similar containers;...[o]ther: [w]ith outer surface of sheeting of plastic or of textile materials: [o]ther: [o]ther:

HOLDING:

Lap pack style numbers 22000, 22001, 22003 and 22004 are classifiable in subheading 4202.92.9040, HTSUSA, which provides for " [t]runks, suitcases... binocular cases, camera cases, musical instrument cases... and similar containers;...[o]ther: [w]ith outer surface of sheeting of plastic or of textile materials: [o]ther: [o]ther: [o]ther." The rate of duty is 19.8% ad valorem.

DD 810953 cannot be applied with respect to transactions involving the articles described in this ruling.

Sincerely,

John Durant, Director
Commercial Rulings Division


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