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HQ 964480




November 30, 2000

CLA-2 RR:CR:TE 964480 ASM

CATEGORY: CLASSIFICATION

TARIFF NO.: 4202.12.8070

Ms. Judy Piccirillo
461 From Road
Paramus, NJ 07652

RE: Revocation of NY F86850; Classification of a doll’s trunk with outer surface of textile material

Dear Ms. Piccirillo:

This is in regard to NY F86850 issued to you on May 12, 2000, by this office in reply to your letter of May 2, 2000, in which you requested a tariff classification ruling of a doll’s trunk with outer surface of textile material (style # 130311) under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA). We have reviewed NY F86850 and determined that the classification provided for this merchandise is incorrect. This ruling revokes NY F86850 by providing the correct classification for the doll trunk (style # 130311).

Pursuant to section 625(c), Tariff Act of 1930, as amended (19 U.S.C. 1625(c)), notice of the proposed revocation of NY F86850 was published on October 18, 2000, in the Customs Bulletin, Volume 34 , No. 41 & 42. One comment was received in response to the notice of proposed revocation.

FACTS:

The subject goods, identified as a “Girls on the Go Doll Trunk” (style # 130311), consists of a trunk manufactured of a rigid base material wholly covered with 100 percent polyester fabric. The trunk has a luggage handle grip on the top and has luggage type lock closures. The interior is fitted with two drawers, two shelves, and a hanger bracket with a large open storage space for the doll or clothes.

In NY F86850, Customs found the subject goods classifiable within subheading 4202.12.2020, Harmonized Tariff Schedule of the United States. This provision provides for “Trunks, suitcases, vanity cases Trunks, suitcases, vanity cases, attache cases, briefcases, school satchels and similar containers: With outer surface of plastics or of textile materials: With outer surface of plastics; Structured, rigid on all sides: Trunks, suitcases, vanity cases, and similar containers.” The general column one duty rate is 20 percent ad valorem.

The commentor only opposes the proposed classification of the article at the statistical level and asserts that the determination of whether an article is “of” a named material requires an inquiry into whether that material imparts the essential character of the article. The commentor further asserts that since the essential character principle applies to the classification of the subject boxes at the ten-digit level, the trunks are “of” the material of the frame, i.e., paperboard. Accordingly, the commentor concludes that the subject article is not “of” man-made fibers and is not classifiable under subheading 4202.12.8070, HTSUSA. Rather, the commentor asserts that the subject trunks are properly classified in subheading 4202.12.8080, HTSUSA.

ISSUE:

What is the proper classification for the merchandise?

LAW AND ANALYSIS:

Classification under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA) is made in accordance with the General Rules of Interpretation (GRI). GRI 1 provides that the classification of goods shall be determined according to the terms of the headings of the tariff schedule and any relative Section or Chapter Notes. In the event that the goods cannot be classified solely on the basis of GRI 1, and if the heading and legal notes do not otherwise require, the remaining GRI may then be applied. The Explanatory Notes (EN) to the Harmonized Commodity Description and Coding System, which represent the official interpretation of the tariff at the international level, facilitate classification under the HTSUSA by offering guidance in understanding the scope of the headings and GRI. The EN, although not dispositive, are used to determine the proper interpretation of the HTSUSA by providing a commentary on the scope of each heading of the HTSUSA. See, T.D. 89-80, 54 Fed. Reg. 35127, 35128 (August 23, 1989).

The subject doll trunk is manufactured of a base material which consists of plywood and paperboard. However, the outer surface of the trunk is wholly covered with 100 percent polyester fabric. At the six-digit level, the nomenclature classifies the majority of goods in Chapter 42 by the material which comprises the “outer surface” (see Headquarters Ruling (HQ) 960990, dated February 3, 1998, citing 954021, dated November 1, 1993, and HQ 087640, dated November 8, 1990). The definition of “outer surface” was restated and affirmed in HQ 087760, dated October 31, 1991, as “that which is both visible and tactile.” This definition was further expanded in HQ 954021, as follows: “TACTILE 1. Perceptible to the touch: TANGIBLE 1.a. Discernible by the touch or capable of being touched.” Webster’s II New Riverside University Dictionary, (1984) at 1178 and 1182, respectively.

It is important to note that for purposes of classification under heading 4202, HTSUSA, HQ 954021 resolved the issue of what is the “outer surface of” articles made with composite materials. HQ 954021, involved the classification of jewelry box frames made of plastic or metal and covered with paper backings to which textile materials had been applied. In HQ 954021, it was concluded that the article had an “outer surface” of textile material. In reaching this decision, Customs noted that Additional U.S. Note 2 of Chapter 42 is instructive in understanding the meaning of “outer surface of” when applied to composite materials because the Note expresses the concept of “outer surface” by use of the term “exterior surface” as follows:

For 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 upon whether and the extent to which the textile constituent or the plastic constituent makes up the exterior surface of the article.

HQ 954021 states that this Note provides a useful clue in understanding the term “outer surface” when applied to other component combinations. The ruling further stated that “While there is no legal or U.S. Note concerning the classification of a paper and flocked textile composite material, we believe that Additional U.S. Note 2 of Chapter 42, HTSUSA, is instructional in understanding the meaning of ‘outer surface’.” Thus, it was determined that for classification under the heading as jewelry boxes wholly or mainly covered with paper, the “outer surface” of textile flock material controls classification at the subheading level and the boxes are classifiable under the appropriate subheading pertaining to articles with an “outer surface of textile materials.”

In view of the foregoing, it is our determination that the subject doll trunk is properly classified in the provision for articles with an “..outer surface of textile materials: Of man-made fibers” in subheading 4202.12.8070, HTSUSA. This decision is based on our assessment that it is the 100 percent polyester fabric which comprises the “outer surface” of the trunk, i.e., visually and tactically covers the entire exterior surface of the article. On this point, it has been well established that classification at the subheading level under Chapter 42, HTSUSA, is determined by the material which comprises the “outer surface” of the good. See, HQ 954021, dated November 1, 1993; HQ 960454, dated December 9, 1997; HQ 960462, dated December 16, 1997; HQ 960990, dated February 3, 1998; HQ 961175, dated July 21, 1998.

In NY F86850, dated May 12, 2000, Customs ruled that a doll trunk manufactured of a rigid base material wholly covered with 100 percent polyester fabric is classifiable in subheading 4202.12.2020, HTSUSA, which provides for trunks with a covering of plastic. Since the issuance of this ruling, Customs has reviewed the classification of this item and has determined that the cited ruling is in error. Inasmuch as this item is wholly covered with polyester material, the correct tariff classification is subheading 4202.12.8070, HTSUSA, which provides for “Trunks and similar containers: With outer surface of plastics or of textile materials: With outer surface of textile materials: Other, Other: Other: Of man-made fibers.”

HOLDING:

NY F86850, dated May 12, 2000, is hereby revoked.

The subject merchandise is correctly classified in subeading 4202.12.8070, HTSUSA, which provides for, “Trunks, suitcases, vanity cases, attache cases, briefcases, school satchels, spectacle cases, binocular cases, camera cases, musical instrument cases, gun cases, holsters and similar containers; traveling bags, toiletry bags, knapsacks and backpacks, handbags, shopping bags, wallets, purses, sports bags, bottle cases, jewelry boxes, powder cases, cutlery cases and similar containers, of leather or of composition leather, of sheeting of plastics, of textile materials, of vulcanized fiber, or of paperboard, or wholly or mainly covered with such materials or with paper: Trunks, suitcases, vanity cases, attache cases, briefcases, school satchels and similar containers: With outer surface of plastics or of textile materials: With outer surface of textile materials: Other; Other: Other: Of man-made fibers.” The general column one duty rate is 18.6 percent ad valorem. The textile quota category is 670.

The designated textile and apparel category may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected. Since part categories are the result of international bilateral agreements which are subject to frequent renegotiations and changes, to obtain the most current information available, we suggest you check, close to the time of shipment, the Status on Current Import Quotas (Restraint Levels), an issuance of the U.S. Customs Service, which is updated weekly and is available at the local Customs office.

Due to the changeable nature of the statistical annotation (the ninth and tenth digits of the classification) and the restraint (quota/visa) categories applicable to textile merchandise, you should contact the local Customs office prior to importation of this merchandise to determine the current status of any import restraints or requirements.

In accordance with 19 U.S.C. 1625(c), this ruling will become effective 60 days after its publication in the Customs Bulletin.

Sincerely,

John Durant, Director

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