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HQ 958464




January 7, 1997
CLA-2 RR:TC:TE 958464 CAB

CATEGORY: CLASSIFICATION

TARIFF NO.:4202.32.1000

Joel K. Simon, Esq.
Serko & Simon
One World Trade Center
Suite 3371
New York, NY 10048

RE: Request for Reconsideration of DD 812895, dated August 4, 1995 and DD 813003, dated
August 3, 1995; 4202.32.10O0 v. 4202.32.2000

Dear Mr. Simon:

This is in response to your request for reconsideration of DD 813003, dated August 3,
1995, and DD 812985, dated August 4, 1995. The decisions were issued by the Port Directors of Providence, Rhode Island, and Detroit, Michigan, respectively. Your request is on behalf of Pyramid Handbags. Samples were submitted for examination.

FACTS:

There are two articles at issue. Style Number 9651/TV658 is a child's wallet. The wallet measures 5" x 5 «'' closed and 5" x 12 «" in its extended position. The article contains an outer surface of vinyl with a textile backing, a hook and loop closure, two slits for credit cards, a coin compartment with a snap closure, a removable textile strap, and an exterior picture of the movie character "Pocahontas". Style Number 69045, erroneously referred to in DD 812895 as
"Treasure Trove" should be referred to as "Treasure Troll". Style 69045 is a coin purse in the shape of a mini backpack. It measures 3«" x 3«" in its extended position, and contains a zippered secured compartment and a metal key ring. The outer surface of the coin purse is comprised of a vinyl with a textile backing.

In DD 813003 and DD 812985, Style Number 9651/TV658 and Style Number 69045, respectively were classified in subheading 4202.32.2000 of the Harmonized Tariff Schedule of the United States Annotated'(HTSUSA), which provides for inter alia, wallets, purses, and similar articles, of a kind normally carried in the pocket or in the handbag, with outer surface of sheeting of plastic or of textile materials, not of reinforced or laminated plastics. You contend that the subject articles are properly classifiable in subheading 4202.32.1000,
HTSUSA, which provides for, inter alia, wallets, purses, and similar articles of a kind normally carried in the pocket or in the handbag, with outer surface of sheeting of plastic or textile materials, with outer surface of plastic sheeting, of reinforced or laminated plastics.

In this submission you emphasize that the subject articles are constructed of vinyl backed with a textile material. However, in neither of the prior submissions for DD 813003 or DD
812985, was there any mention that the articles therein were backed with a textile material.
The presented samples do contain a vinyl exterior with a textile backing. Customs is assuming that this was an oversight on the part of Pyramid Handbags, and the following ruling will be based on your statements in the present submission and the presented samples.

ISSUE:

Whether the subject wallets are classifiable in subheading 4202.32.1000, HTSUSA, or subheading 4202.32.2000, HTSUSA.

LAW AND ANALYSIS:

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. Merchandise that cannot be classified in accordance with GRI 1 is to be classified in accordance with subsequent GRI's taken in order.

Heading 4202, HTSUSA, provides for inter alia, wallets purses and similar articles.
Within Heading 4202, HTSUSA, at the six digit international level, is subheading 4202.32, which provides for articles carried in the pocket or in the handbag with an outer surface of plastic sheeting. There is no dispute that the subject wallets are articles normally carried in the pocket or handbag, have an outer surface of plastic sheeting, and therefore fit within the purview of Heading 4202.32, HTSUSA. The issue Customs must address is the proper classification of the subject articles at the eight digit U.S. level.

You contend that the subject articles are classifiable in subheading 4202.32.1000,
HTSUSA, the provision for articles of reinforced or laminated plastics. The Port Directors in both Detroit and Providence contend that the subject articles are classifiable in subheading 4202.32.2000, HTSUSA. In order for the subject articles to be classifiable in subheading 4202.32.1000, HTSUSA, we must determine that they are "of reinforced or laminated plastics".

The importer cites several Customs rulings (Headquarter Ruling Letter (HRL) 950048, dated March 2, 1992, and HRL 950983, dated June 15, 1992), and T.D. 94-70, dated August 10, 1994, where Customs has continuously concluded that articles very similar to the subject wallets which are composed of an outer surface of non-rigid plastic sheeting and backed or combined with textile material are determined to be of reinforced or laminated plastics and, therefore, are classifiable in subheading 4202.32.1000, HTSUSA.

In the recent case of Amity Leather Company v. United States, Court No. 95-01-00036,
(CIT Aug. 20, 1996), Slip. Op. 96-140, the court had occasion to determine the proper classification of a change purse comprised of non-rigid plastic with an outer surface of plastic sheeting backed by a textile material that provides support. The textile fabric had been joined to the plastic sheeting by heat and pressure. There was no dispute that the merchandise therein was classifiable in the sixth digit subheading of 4202.32, HTSUSA. The issue, as in this case, was whether the wallet was classifiable in subheading 4202.32.2000, HTSUSA, or 4202.32.1000,
HTSUSA. The plaintiffs attempted to make a distinction between "rigid" and "non-rigid" plastics.
The court concluded "the distinction between HTSUS subheadings 4202.32.10 and 4202.32.20 does not depend upon the "rigidity" of the plastics, but on whether the plastics have been reinforced or laminated with other materials; those reinforced or laminated are covered by subheading 4202.32.10, HTSUS, and those that are not are covered by subheading 4202.32.20,
HTSUS ."

Consequently, in accordance with Amity Leather, which leaves no question as to the proper tariff classification of the articles at issue, the subject articles are classifiable in subheading
4202.32.1000, HTSUSA. It is important to note that since the basis of Customs determination is the result of a judicial decision made by the Court of International Trade and the period for rehearing or review has expired without such application being made, Customs will not provide notice of the modification pursuant to section 625(c)(1), Tariff Act of 1930 (19 U.S.C. 1625 (c)(1)), as amended by section 623 of Title VI (Customs Modernization) of the North American Free Trade Agreement Implementation Act (Pub. L. 103-182, 107 Stat. 2057).

HOLDING:

Based on the foregoing, Style Numbers 9651/TV658 and 69045 are properly classifiable in subheading 4202.32.1000, HTSUSA, which provides for, inter alia, wallets, purses, and similar articles, articles of a kind normally carried in the pocket or in the handbag, with outer surface of sheeting of plastic or of textile materials, with outer surface of plastic sheeting, of reinforced or laminated plastics. The applicable rate of duty is 12. l cents per kilogram plus 4.6 percent ad valorem.

Sincerely,

John Durant, Director
Tariff Classification Appeals Division


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