HQ 084844: Handbags

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 084844

                                  October 10, 1989


          CLA-2  CO:R:C:G  084844

          CATEGORY: Classification

          TARIFF NO.: 4202.21.6000

          Ms. Eileen T. Romito
          Department 733X
          Sears Tower, BSC 19-45
          Chicago, Il 60684

          RE: Handbags

          Dear Ms. Romito:

               In a letter dated June 12, 1989, you inquired as to the
          tariff classification and the marking requirements applicable to
          ladies' split leather handbags manufactured in China.  Samples
          were submitted for examination.

          FACTS:

               The samples designated as style Nos. 3327, 3331 and 3336 are
          made of split leather coated with polyurethane plastic.  A
          laboratory analysis of the nontransparent polyurethane coating
          reveals that it measures 0.04 mm in thickness.

          ISSUE:

               What material constitutes the outer surfaces of the
          handbags?

          LAW AND ANALYSIS:

               In applying the Harmonized Tariff Schedule of the United
          States Annotated (HTSUSA), the Customs Service must follow the
          terms of the statute.  Classification of goods under the HTSUSA
          is governed by the General Rules of Interpretation (GRI's).  GRI
          1 provides that "classification shall be determined according to
          the terms of the headings and any relative section or chapter
          notes, and, provided such headings or notes do not otherwise
          require, according to [the remaining GRI's taken in order].  In

















                                         -2-


          other words, classification is governed first by the terms of the
          headings of the tariff and any relative section or chapter notes.

               In Headquarters Ruling Letter (HRL) 082803 dated December
          26, 1988, the term "outer surface" was defined as that surface
          which is both visible and tactile.  However, since that ruling
          concerned plastic coated textiles, it is not controlling here.

               As stated in HRL 081839 dated July 6, 1988, "[t]he
          definition of patent leather sets guidelines as to whether coated
          leather is plastic or leather."  Acknowledging the fact that that
          ruling involved a determination as to the "exterior surface" of a
          plastic coated leather upper under Chapter 64, it is,
          nonetheless, our position that the same test should be applied to
          plastic coated leather handbags.

               Explanatory Note 41.09 (1) defines patent leather as leather
          coated with a non-transparent, lustrous, mirror-like  coating.
          Under this definition, patent leather is considered to be of
          leather if the plastic coating does not exceed 0.15 mm [6/100
          inch] thick, and as plastic if over that thickness.

               In this instance the plastic coating is less than 0.15 mm in
          thickness.  Thus, the outer surfaces of the handbags are
          considered leather for tariff purposes.

          HOLDING:

               The handbags are classifiable under subheading 4202.21.6000,
          HTSUSA, as handbags, whether or not with shoulder straps,
          including those without handle, with outer surface of leather, or
          composition leather or of patent leather, other, valued not over
          $20 each.  The applicable rate of duty for this provision is 10
          percent ad valorem.

               The proper marking of these samples will be the subject of a
          separate letter to you.

                                     Sincerely,




                                     John Durant, Director
                                     Commercial Rulings Division
















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