us-cbp-cross-rulings-hq-082464•HQ 082464: Request for reconsideration of New York Ruling Letter (NYRL) 824436 dated August 19, 1987, concerning the tariff classification of polyethylene bags produced in China.
HQ 082464: Request for reconsideration of New York Ruling Letter (NYRL) 824436 dated August 19, 1987, concerning the tariff classification of polyethylene bags produced in China.
us-cbp-cross-rulings-hq-082464HQ 082464: Request for reconsideration of New York Ruling Letter (NYRL) 824436 dated August 19, 1987, concerning the tariff classification of polyethylene bags produced in China.Guidance
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 082464
March 10, 1989
CLA-2 CO:R:C:G DFC
CATEGORY: Classification
TARIFF NO.: HTSUS 389.62
Gail T. Cumins, Esq
Law Offices
Sharretts, Paley, Carter & Blauvelt, P.C..
Eighty Broad Street
New York, N.Y. 10004
RE: Request for reconsideration of New York Ruling Letter (NYRL)
824436 dated August 19, 1987, concerning the tariff
classification of polyethylene bags produced in China.
Dear Mrs. Cumins:
In a letter dated September 21, 1987, you asked that this
office review the result reached in NYRL 824436 dated August 19,
1987, concerning the dutiable status of certain polyethylene bags
produced in China.
FACTS:
The sample bag submitted measures 17 inches by 16 inches by 7
inches. It has a flat bottom with two loop handles on either
side, an unsecured opening, and is claimed to be ornamented by
two, 3/4" strips of polyethylene, which form the handles of the
bag and extend from the handles around the bag's bottom.
In NYRL 824436, dated August 19, 1987, Customs ruled that
bags represented by the sample were classifiable under the
provision for luggage, of other textile materials, other, of man-
made fibers, other, in item 706.4135, Tariff Schedules of the
United States Annotated (TSUSA), and dutiable at the rate of 20
percent ad valorem. The applicable textile category number was
670.
It is your view that this merchandise is properly
classifiable under the provision for articles not specially
provided for, of textile materials, ornamented, other, of man-
made fibers in item 386.1443, TSUSA, and dutiable at the rate of
10 percent ad valorem.
- 2 -
ISSUE:
Whether the polyetheylene bags are within the purview of the
term "luggage" for tariff purposes?
LAW AND ANALYSIS:
Schedule 7, Part 1, Subpart D, Headnote 2(a)(i), TSUSA,
provides that:
2. "For the purposes of the tariff schedules--
(a) the term "luggage" covers --
(i) travel goods, such as trunks, hand
trunks, lockers, valises, satchels,
suitcases, wardrobe cases, overnight
bags, pullman bags, gladstone bags,
traveling bags, knapsacks, kit bags,
haversacks, duffle bags, and like
articles designed to contain clothing
or other personal effects during travel."
The cases of Adolco Trading Co. v. United States, 71 Cust.
Ct. 145, C.D. 4487 (1973); J.E. Mamiye & Sons, Inc. v. United
States, 85 Cust. Ct. 92, C.D. 4878 (1980); aff'd, 69 C.C.P.A. 17
(1981), and Legal Determination 82-0122 dated October 4, 1982,
are relevant to the issue involved here.
In Adolco, supra, the court held that certain inexpensive
plastic shopping bags were classifiable as articles, not
specially provided for in item 774.60, TSUS, rather than as
luggage of other materials in item 706.60, TSUS. These shopping
bags measure 9 inches by 9 inches by 4 inches to 13 inches by 14
inches by 4 inches or more or less, and had wide, unsecured
openings, long handles attached by rivets and flat bottoms. They
resembled paper shopping bags in size, shape and general
characteristics and were used to carry purchases home from the
store and also for convenience in carrying other than purchased
articles.
The instant bags resemble those ruled upon in Adolco to the
extent that they resemble paper shopping bags in size, shape, and
general characteristics. Further, they are bought and marketed
as shopping bags.
- 3 -
The appellate court in Mamiye, supra, construed "the term
'shopping bag' to mean a bag primarily used for shopping, that
is, for carrying purchased articles from the place of purchase to
the place of use. The court below found that [5] tote bags of
the types here in issue, while useful for shopping are primarily
used as a second handbag for the convenience of carrying
additional personal articles that would not fit in one handbag.
The record amply supports the conclusion that the chief use is to
carry articles already in ones possession, such as books, packed
lunches, umbrellas or extra shoes."
In Legal Determination 82-0122, dated October 4, 1982, it
was stated that "tote bags will be regarded as more than shopping
bags if they have one or more features in addition to being made
of textile materials such as, but not limited to, inside or
outside flaps, linings, compartments, any type of closure, or
ornamentation or some other feature imparting a degree or quality
to the article making it suitable for more than the transport of
purchases once or only a few times. For example, a textile bag
with no such features, and which is of such insubstantial quality
that its life is clearly temporary, or it cannnot be used without
lining it with the bags merchandise is otherwise packaged in
would not be regarded as of the same class of merchandise the
Mamiye court was concerned with.
We have concluded that the limitation imposed by Legal
Determination 82-0122 that for a bag to qualify as a shopping bag
it must be suitable for the transport of purchases once or only
for a few times and be of insubstantial quality is a too rigid
interpretation of Mamiye. It is our observation that the
decision in Mamiye rested on the failure of the government to
show that the bags were primarily or chiefly used for shopping
rather than on the physical characteristics of the bags.
HOLDING:
It is our position that the instant polyethylene bags are
not luggage for tariff purposes because they are bought and
marketed as shopping bags.
- 4 -
We do not agree with your claim that the sample bag is
ornamented. It is our observation that the loop handles which
extend completely around the bag's bottom are primarily
functional which would preclude their being considered ornamented
for tariff purposes. The United States v. Endicott Johnson
Corporation, 67 CCPA 47, C.A.D. 1242 (1980).
Polyethylene bags represented by the sample are classifiable
under the provision for articles not specially provided for, of
textile materials, not ornamented, of man-made fibers, other,
other, in item 389.6270, TSUSA, and dutiable at the rate of 9
percent ad valorem.
Sincerely,
John Durant, Director
Commercial Rulings Division
6cc AD NY Seaport
1cc John Durant
1cc Kevin Gorman NY Seaport
DFCahill gc/3/8/89-rt
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