HQ 084847: Reconsideration of NYRL 840992

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 084847

                                    October 6, 1989


            CLA-2 CO:R:C:G  084847 DRR

            CATEGORY:  Classification

            TARIFF NO.:  4823.90.6500

            Mr. Eric Jones
            Eric Jones Customs Brokerage
            5777 W. Century Blvd., Suite 380
            Los Angeles, California 90045

            RE:  Reconsideration of NYRL 840992

            Dear Mr. Jones:

                 This is in reference to your letter dated June 7, 1989,
            requesting that New York ruling number 840992, issued May 17,
            1989, be reviewed.

            FACTS:

                 The merchandise at issue is a 9 x 15 x 20 cm flat-bottomed
            paper bag made of PVC-coated paper.  Two sides of the bag are
            printed with a multicolored cartoon drawing of Batman.  Two
            textile cords are attached to the upper portion of the bag as
            handles.  The bag is available in two sizes and with various
            Batman motifs.  The bag is not intended for use as commercial
            packaging, but will be sold empty for consumers to use as
            decorative bags, probably to hold gifts.  The bag was
            classified under subheading 4823.90.6500, HTSUSA, in New York
            Ruling 840992, dated May 17, 1989.

            ISSUE:

                 Whether the bag at issue was properly classified under
            subheading 4823.90.6500, HTSUSA, or should have been classified
            under subheading 4819.40.0040, HTSUSA.






















                                          -2-


            LAW AND ANALYSIS:

                 Subheading 4823.90.6500, HTSUSA, provides for other
            articles of coated paper.  Heading 4819 provides for "cartons,
            boxes, cases, bags and other packing containers, of paper."
            Under GRI 1, classification shall be determined according to
            the terms of the headings.  Although heading 4819 may appear to
            be the more specific of the two headings, it must first be
            determined whether the article is classifiable under both
            headings.

                 The Explanatory Notes to the HTSUSA, although not legally
            binding, constitute the official interpretation of the tariff
            at the international level.  The Explanatory Notes, to heading
            4819, HTSUSA, states that it applies to "containers of various
            kinds and sizes generally used for the packing, transport or
            sale of merchandise, whether or not also having a decorative
            value."  The Batman bag at issue here is itself sold as
            merchandise, not for the incidental storage or transportation
            of merchandise.  Therefore, it is not properly classifiable
            under heading 4819 and the question of the relative specificity
            of the two headings need not be addressed.

            HOLDING:

                 The paper bag at issue was properly classified under
            subheading 4823.90.6500, HTSUSA, as other articles of coated
            paper, with a duty rate of 5.6 percent ad valorem.

                 NYRL 840992 is affirmed.

                                        Sincerely,




                                        John Durant, Director
                                        Commercial Rulings Division























            6 cc: Area Dir., N.Y. Seaport
            D. Rimmer library/peh
            084847