HQ 083427: Cosmetic bag.

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 083427

                                    May 17, 1989


          CLA-2:CO:R:C:G  083427  SR

          CATEGORY:  Classification

          TARIFF NO.:  4202.92.45

          Mr. Donald Greenstein
          Carnivale Bag Co., Inc.
          544 Park Avenue
          Brooklyn, N.Y. 11205

          RE:  Cosmetic bag.

          Dear Mr. Greenstein:

               This is in reference to your letter of January 17, 1989,
          requesting the tariff classification of a cosmetic bag under the
          Harmonized Tariff Schedule of the United States Annotated
          (HTSUSA).  A sample produced in Mainland China was submitted.

          FACTS:

               The merchandise at issue is a lady's travel bag designed to
          contain various toiletries.  The bag measures 9" x 6 1/2" x
          2 1/2".  It has a top nylon coil zipper and is lined with vinyl.
          The bag is constructed of a 100 percent cotton print fabric which
          is covered with a clear sheet of apparent compact polyvinyl
          chloride (PVC) plastic sheeting material.  The materials are not
          laminated to each other; they are joined at the seams by
          stitching and binding.

          ISSUE:

               Whether the outer surface of the bag is plastic sheeting or
          textile.

          LAW AND ANALYSIS:

               Heading 4202, HTSUSA, provides for trunks, suitcases,
          traveling bags, and similar containers.  The specific subheading
          that is applicable to the merchandise at issue is determined by
          the outer surface of the bag.  

















                                         -2-



               HRL 082803 dated December 26, 1988, determined that the term
          "outer surface" means that surface which is both visible and
          tactile.  This ruling held that an article made from a plate,
          sheet, or strip of cellular plastics combined with a textile
          fabric, which is present merely for reinforcing purposes, has an
          outer surface of "plastic sheeting;" whereas coated textile
          fabrics are not considered to have an outer surface of plastic
          sheeting for tariff purposes.

               The merchandise at issue has an outer layer of plastic
          sheeting that is attached to the fabric only at the seams.  It is
          this outer plastic layer that imparts the tactile feel and
          visually imparts the wet look to the bag.  Because this outer
          layer consists of a plastic sheeting that forms the visual and
          tactile surface, it must be considered the outer surface.

          HOLDING:

               The merchandise at issue is classifiable under subheading
          4202.92.45, HTSUSA, which provides for trunks, suitcases;
          traveling bags, and similar containers, other with outer surface
          of plastic sheeting, other.  The rate of duty is 20 percent ad
          valorem.

                                             Sincerely,




                                             John Durant, Director
                                             Commercial Rulings Division