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NY F87773




July 13, 2000

CLA-2-42:RR:NC:TA:341 F87773

CATEGORY: CLASSIFICATION

TARIFF NO.: 4202.92.9060; 4202.92.9026; 4202.92.5000

Mr. Dennis Heck
Yamaha Corporation of America
6600 Orangethorpe Avenue
P.O. Box 6600
Buena Park, CA 90622-6600

RE: The tariff classification of musical instrument case covers/bags from Japan.

Dear Mr. Heck:

In your letter dated May 25, 2000, you requested a classification ruling.

The samples submitted are identified as models FLB-98, “leather case cover for flute”, FLB-A40, “nylon case cover for a flute” and SHC-31, “nylon bag for a sousaphone”.

Item FLB-98 “leather case cover for a flute” is said to be of 100 percent natural cowhide and is not covered or coated with plastic. The sample received is identified by an attached hangtag as style FLB-98 that is shown in the Yamaha catalog as a vinyl cover for a flute. The same catalog indicates that model FLB-98 is of “leather”. The sample also has an additional tag, which is printed with the symbol of a leather hide and the words “real leather”. By fax message dated June 21, 2000, you affirmed that the exterior of FLB-98 is of genuine leather, not coated or covered with plastics.

This office has verified that the sample submitted, said to be style FLB-98, is constructed of a split leather which is covered on the exterior with a sheeting of plastics. The exterior is embossed to impart a leather grain. The sample is not considered to be of leather. The marking indicating “real leather”, including the leather hide symbol, would tend to deceive the ultimate purchaser as to the true composition. Similarly the catalog description would tend to deceive.

While mindful that the article examined by this office is a sample, we note with respect to the case’s mark which reads “GENUINE LEATHER” that false descriptions of goods are forbidden by 15 U.S.C. 1125(a)(1)(B), which in pertinent part states:

(a)(1) Any person who, on or in connection with any goods... uses in commerce any word, term, name, symbol, or device, or any combination thereof, or any...false or misleading description of fact, or false or misleading representation of fact, which--

(b) in commercial advertising or promotion, misrepresents the nature, characteristics, qualities... of his or her or another person’s goods...
shall be liable in a civil action by any person who believes that he or she is or is likely to be damaged by such act.

We also note that the United States Federal Trade Commission (FTC) has published “Guides for Select Leather and Imitation Leather Products,” 16 CFR Part 24, in the Federal Register, Volume 61, Number 193, dated October 3, 1996. The “Guides” are applicable to the manufacture, sale, distribution, marketing, or advertising of all kinds or types of leather or simulated-leather articles (including, but not limited to, wallets, billfolds, key cases, handbags, shoulder bags, purses, pocketbooks, etc.), and represent interpretations of laws administered by the FTC for the guidance of the public in conducting its affairs legally. Regarding deception as to an article’s composition, 16 CFR Part 24.2 states, in pertinent part:

It is unfair or deceptive to misrepresent...the composition of any industry product or part thereof. It is unfair or deceptive to use the unqualified term “leather” or other unqualified terms suggestive of leather to describe industry products unless the industry product so described is composed in all substantial parts of leather....

(e) A misrepresentation should not be made...that an industry product is made wholly of a particular composition. A representation as to the composition of a particular part of a product should clearly indicate the part to which the representation applies....

In light of the above, we suggest that the subject article be marked along the following lines: “Plastic covered leather, embossed to simulate grain leather.”

The applicable subheading for Item FLB-98 will be 4202.92.9060, Harmonized Tariff Schedule of the United States (HTS), which provides in part, for other bags and containers, with outer surface of sheeting of plastic, other, other, other, other. The duty rate will be 18.6 percent ad valorem.

The applicable subheading for Item FLB-A40 will be 4202.92.9026, HTS, which provides in part, for other bags and containers, with outer surface of textile materials, other, other, other, of man-made fibers. The duty rate will be 18.6 percent ad valorem.

The applicable subheading for Item SHC-31 will be 4202.92.5000, HTS, which provides trunks, suitcases musical instrument cases and similar containers, other, with outer surface of sheeting of plastic or of textile materials, musical instrument cases. The duty rate will be 4.2 percent ad valorem.

HTS 4202.92.9026 falls within textile category designation 670. Based upon international textile trade agreements products of Japan are subject to the requirement of a visa.

The designated textile and apparel categories and their quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information, we suggest that you check, close to the time of shipment, the U.S. Customs Service Textile Status Report, an internal issuance of the U.S. Customs Service, which is available at the Customs Web site at www.customs.gov. In addition, the designated textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected and should also be verified at the time of shipment.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).

A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Kevin Gorman at 212-637-7091.

Sincerely,

Robert B. Swierupski
Director,

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