HQ 083151: Handbags; Textile materials; Plastic sheeting; Plastics and textile combinations; Fabric coated, covered or laminated with plastics; Wholly or mainly covered; Outer surface; Exterior surface; Customs and Trade Act of 1990.

Native CBP ruling rendition. Applicability is fact-specific; modification/revocation relationships and original publisher date are retained. Publisher sentinel year0001 means unknown date, not a historical legal adoption.

                            HQ 083151

                        January 23, 1992

CLA-2 CO:R:C:G 083151 KWM

CATEGORY: Classification

TARIFF: 4202.22.1500; 4202.32.1000


Mr. Peter W. Klestadt
Grunfeld, Desiderio, Lebowitz & Silverman
12 East 49th Street
New York, New York  10017

RE:  Handbags; Textile materials; Plastic sheeting; Plastics and
     textile combinations; Fabric coated, covered or laminated
     with plastics; Wholly or mainly covered; Outer surface;
     Exterior surface; Customs and Trade Act of 1990.


Dear Mr. Klestadt:

     This ruling is issued in response to your request for a
binding classification ruling for certain handbags manufactured
in Italy.  Our decision follows.

FACTS:

     We have received from you two written submissions as well as
samples of the four articles (Herringbone, Saffianto, Regimental
and Mark Cross Diamond) at issue. In addition, representatives of
this office met with counsel to discuss the issues presented. 
Your request is for a binding classification ruling for certain
women's handbags imported from Italy and manufactured from
"polyurethane, textile and leather components."

     The handbags are assembled from piece goods cut from plastic
sheeting which is specifically manufactured by a technical
process designed to produce a leather-like material.  The plastic
sheet manufacturing process may be described in general terms as
follows:  First, polyurethane is melted and dyed with color
pigments.  The liquified polyurethane is poured onto a support
cloth comprised of 70% cotton and 30% polyester.  As the support
cloth moves through rollers, the polyurethane impregnates the
cloth and then coagulates into a pliable coating.  Additional
liquid polyurethane may then be spread over one or both of the
surfaces to create thicker layers of polyurethane.  The fully
covered support cloth is then passed through three ovens at high
heat to obtain a final base.  The material is pressed and printed
with a rotogravure system using engraved cylinders.  A chemical
dye is used to create the designs and visual effects.  Next, the
material is embossed using an engraved embossing cylinder to
create texture.  Lastly, the covered sheets of plastic and
textile are paired to a reinforcing inner cloth with heated
liquid adhesive.  Your submission states that the finished
material is, by weight, 57.41% cotton, 13.53% polyester and
29.05% polyurethane.  Sheets of the coated material are cut into
pieces for assembly into handbags and flatgoods, and may be
combined with other plastic, leather and trim components.

     Of the samples forwarded with your request, two appear to be
manufactured by the method described.  Examination of the
Herringbone and Saffianto styles reveals that the polyurethane
has been built up on both sides of the carrier cloth to obtain a
material of substantial weight.  Both are backed with a heavy
reinforcing cloth which appears to be cotton.  The Regimental
style handbag is cut from a plastic sheet on which polyurethane
has been built up only on one side of the embedded carrier cloth. 
It is also backed with a heavy reinforcing cloth.  The last
style, the Mark Cross Diamond ("Diamond"), is distinct in that it
does not appear to incorporate a carrier cloth which is fully
coated or impregnated with polyurethane.  The plastic layer of
the Diamond sheet is relatively thin, and is easily separated
from the backing cloth (a man-made textile) suggesting that a
pre-existing plastic sheet may have been combined with a textile
fabric through lamination, rather than the coating method
described above.  In addition, the Diamond article does not have
an inner lining.

     In each case, the bulk of the flatgood is made from the
polyurethane/textile material which forms the outer shell.  In
three samples it is combined with a plastics and textile 'liner',
which forms the interior of the handbag, and is attached only at
the seams.  As your letter suggests, there is no textile material
visible on the completed products. 

     Your letter suggests that the handbags at issue are not
classified in heading 4202, HTSUSA, because they are not "of" or
"wholly or mainly covered" with one of the materials specified in
that heading.  In the alternative, you have proposed that the
handbags are "of" or "wholly or mainly covered" with a textile
material and not a plastic sheet.  As a second alternative, you
propose that the handbags are "of" or "wholly or mainly covered"
with leather.

ISSUE:

     Is the merchandise classified in heading 4202, HTSUSA, as
articles "of" or "wholly or mainly covered" with plastic sheeting
or textile materials?

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'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.


Construction of the handbags

     The Herringbone, Saffianto and Regimental samples consist of
three basic elements:  The outer "shell" of the bag, the interior
lining, and the trim/handle pieces.  The outer shell clearly
comprises the bulk of the bag; it gives the article it's shape,
it is more rigid, it carries the identifying design of the
seller, and contributes the greater bulk and weight.  It may also
be the most expensive element.  Therefore, Customs considers the
bags to be "of" or "wholly covered" with the plastics and textile
composite material from which the piece goods are cut to assemble
the handbag.  The Diamond sample has no lining; it is clearly
made of only the polyurethane and textiles material.

     Your letter suggests that the articles are not made of
plastic sheeting; specifically that no plastic sheeting is ever
created in the manufacture of the piece goods or flatgoods.  We
disagree.  The description of the manufacturing process provided
in your submission clearly indicates that a sheet material is
created when the liquified polyurethane and textile carrier cloth
are combined.  In some instances, the resulting sheet is then
thickened by adding polyurethane.  The sheet is  printed,
pressed, embossed and reinforced with textile backing before
being cut into individual handbag pieces.  Customs has held that
an article made directly to shape from liquid plastics cannot be
"of" or "wholly covered" with plastic sheet because no sheet is
ever formed.  We continue to adhere to that position, but find
that it is distinguishable from the facts of this case.  The
instant handbags are not made directly to shape form liquid
plastics.  Rather, they are assembled from piece goods cut from a
sheet material made of plastics and textile.

Plastics and textile combinations; plastic sheets

     Combinations of plastics and textiles are governed by
several notes to the HTSUSA.  Among those, we find the following
Legal Note to Chapter 59, HTSUSA:

     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:

                             . . . 

           (3) Products in which the textile fabric is either
               completely embedded in plastics or entirely coated
               or covered on both sides with such material,
               provided that such coating or covering can be seen
               with the naked eye with no account being taken of
               any resulting change of color (chapter 39);

                              . . .

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

The effect is to classify as a textile fabric that material which
retains the character of a textile, and to classify as a plastic
that material which has achieved the character of plastics.  The
material used to manufacture the Herringbone, Saffianto and
Regimental patterned articles is entirely coated on both sides
with plastics.  The coating or covering is visible to the naked
eye, no account being taken of any resulting change in color. 
Legal Note 2(a)(3) (above) suggests that such material is
provided for in Chapter 39, HTSUSA.   We find that the plastics
and textile material, a constituent material used as an element
of the flatgoods should be considered a plastic sheet. In Chapter
39, headings 3920 and 3921, HTSUSA, provide for sheets of
plastics, noncellular and not combined with other material
(heading 3920) or other sheets (heading 3921).  The material used
to manufacture the Herringbone, Saffianto and Regimental pattern
handbags would be classified in one of these headings.  The
flatgoods are made of a sheet of polyurethane plastic, combined
with textile material in which vegetable fibers predominate by
weight.  We find that the instant handbags are "of" plastic
sheeting, and are therefore included within the scope of heading
4202, HTSUSA.

     Your letter of February 2, 1990, asserts that the
"Explanatory Notes to Chapter 39, limit the scope of that
chapter's coverage to 'plastic sheeting  of cellular plastics
combined with textile fabrics where the textile is present merely
for reinforcing purposes."  Therefore, heading 3921, HTSUSA,
includes only pre-existing sheets of cellular plastics combined
with textile material.  We do not agree.  First, your citation to
the Explanatory Note is inaccurate.  The Explanatory Note is not
phrased in limiting language; it is descriptive of the types of
products included in the chapter's headings.  Second, the precise
language of the note is identical to Legal Note 2(a)(3) to
Chapter 59, cited above.  The Note does not refer to "plastic
sheeting" but to sheets of plastic combined with textile fabrics,
clearly not limited to "pre-existing" sheets.  Third, you have
selectively relied on an Explanatory Note provision which 
describes but one of several materials included within the scope
of Chapter 39 ,HTSUSA.  And as we have indicated, the instant
materials are included under one of the other descriptions.

Diamond pattern flatgoods

     The material used for the small article printed with the
Diamond pattern is not coated or covered in both sides of the
carrier fabric.  Legal Note 2(a)(3) to Chapter 59, HTSUSA, is not
applicable.  Further, the plastic does not appear to be cellular
in nature and  Legal Note 2(a)(5) to Chapter 59 does not apply. 
The material used to manufacture the flatgoods bearing the
Diamond pattern would be considered a textile of heading 5903,
HTSUSA.

Heading 4202, HTSUSA

     Having determined that the material used to manufacture the
Herringbone, Saffianto and Regimental pattern goods is a plastic
sheet material contemplated by heading 4202, HTSUSA, we find that
the handbags made from such material are classified eo nomine in
that heading.  The article bearing the Diamond pattern, which may
be described as the type of article normally carried in the
pocket or handbag, we consider a similar article of textile
material and is also classifiable in heading 4202, HTSUSA.

Alternative 4202 headings

     Because we find that the merchandise is provided for in
heading 4202, HTSUSA, by GRI 1, we have not considered the
alternative textile or leather classification arguments raised in
your letter.  We note, however, that Customs has ruled that trim
is not determinative of classification.

Subheading classification

     At the four-digit heading level, the tariff classifies
handbags "of" certain materials.  At the six-digit level,
classification is determined by the article's "outer surface." 
Because the handbag is "of" plastic sheeting, is does not
automatically follow that the outer surface is a plastic sheeting
material.  Customs has held that the outer surface is that which
is both visible and tactile.  We continue to adhere to that
position when determining whether the plastics or textile
constituent of a coated or covered textile comprises the outer
surface.  That rationale was made a part of the tariff by
Congress in the enactment of Additional U.S. Note 2 to Chapter
42:

     2.    For purposes of classifying articles under subheadings
           . . . 4202.22 . . . 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 plastic
           sheeting, depending upon whether and the extent to
           which the textile constituent of the plastic
           constituent makes up the exterior surface of the
           article.

Although Additional U. S. Legal Note 2 was enacted subsequent to
your request, it is an accurate assessment of Customs'
established practice for determining classification by "outer
surface", a practice being followed at the time of your request. 
We find that the outer surface of the coated or covered textile
material is the plastics constituent; it is that material which
is visible and gives the handbag it's distinctive feel.  An item
made from such material (namely the Herringbone, Saffianto and
Regimental patterned handbags) is classified under the subheading
which provides for handbags with an outer surface of plastic
sheeting.

     The Diamond patterned article is, as we noted, of the kind
normally carried in the pocket or handbag.  As with the plastic
sheeting material, is does not automatically follow that a
textile material has an outer surface of textiles.  In this case,
the outer surface is that of the plastics constituent, and we
consider the article to have an outer surface of reinforced or
laminated plastic sheeting.

HOLDING:

     Heading 4202, HTSUSA, provides for handbags of plastic
sheeting.  The composite material used to produce the
Herringbone, Saffianto and Regimental pattern handbags at issue 
is considered a plastic sheet.  The handbags are therefore
properly included in heading 4202, HTSUSA.  Heading 4202, HTSUSA,
also provides for similar articles, particularly those of type
normally carried in the pocket or handbag.  The composite
material used to produce the Diamond pattern flatgood is
considered a textile material.  The flatgood is therefore
properly included in heading 4202, HTSUSA.  

     Within heading 4202, HTSUSA, subheading 4202.22 provides for
handbags with an outer surface of plastic sheeting.  Customs
considers the outer surface of the handbags to be plastic
sheeting if the plastic constituent of a textile and plastic
material comprises the exterior surface of the article.  In this
case it does.  The Herringbone, Saffianto and Regimental pattern
handbags are therefore classified in subheading 4202.22.1500,
HTSUSA, as handbags, of plastic sheeting, whether or not with
shoulder strap, including those without handles, with an outer
surface of plastic sheeting.  The applicable rate of duty is 20
percent ad valorem.

     Also within heading 4202, HTSUSA, subheading 4202.32
provides for articles normally carried in the pocket or handbag,
with outer surface of plastic sheeting or of textile.  Customs
considers the outer surface of the handbags to be plastic
sheeting if the plastic constituent of a textile and plastic
material comprises the exterior surface of the article.  In this
case it does.  Further, the textile material here is present for
reinforcing purposes.  The article bearing the Diamond pattern is
classified in subheading 4202.32.1000, HTSUSA, as an article of
the kind normally carried in the pocket or in the handbag, with
outer surface of reinforced or laminated plastic sheeting.  The
applicable rate of duty is 12.1 cents per kilogram plus 4.6
percent ad valorem.




                                   Sincerely,


                                   John A. Durant, Director
                                   Commercial Rulings Division