HQ 084929: Wallets, key cases and other accessories

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 084929

                                   August 22, 1989



          CLA-2:CO:R:C:G  084929  SR

          CATEGORY:  Classification

          TARIFF NO.:  4202.32.2000

          Ms. Diana Incivilito
          Warnaco
          Customs Compliance Department
          485 7th Avenue 14th Floor
          New York, N.Y. 10018

          RE: Wallets, key cases and other accessories

          Dear Ms. Incivilito:

               This is in reference to your letter dated June 1, 1989,
          requesting the classification of Christian Dior accessories under
          the Harmonized Tariff Schedule of the United States Annotated
          (HTSUSA).  Samples produced in Korea were submitted.

          FACTS:

               The merchandise at issue is wallets, key cases, checkbook
          holders, and similar accessories.  Each of these samples has an
          outer layer of a cellular plastic which has been applied to a
          woven textile backing in such a manner that the backing cannot be
          easily separated from the plastic.  The textile backing acts as
          reinforcement.  Each of the samples has leather piping and some
          have small circular leather patches with name Dior imprinted.

          ISSUE:

               Does the merchandise at issue have an outer surface of
          plastic sheeting or plastics?

          LAW AND ANALYSIS:

               Heading 4202, HTSUSA, provides for trunks, suitcases,
          traveling bags, and similar containers; traveling bags, handbags,


















                                         -2-

          wallets, and similar containers, of leather or of composition
          leather, of plastic sheeting, of textile materials, of vulcanized
          fiber or of paperboard, or wholly or mainly covered with such
          materials.  In order for these wallets and similar containers to
          be classified under this provision they must have an outer
          surface of plastic sheeting.

               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 a fabric that adds reinforcement.
          It is classifiable as an article of a kind normally carried in
          the pocket or in the handbag, with an outer surface of plastic
          sheeting.

          HOLDING:

               The merchandise at issue is classifiable under subheading
          4202.32.2000, HTSUSA, which provides for trunks, suitcases;
          traveling bags, handbags, wallets, and similar containers,
          articles of a kind normally carried in the pocket or in the
          handbag, with an outer surface of plastic sheeting, other.  The
          rate of duty is 20 percent ad valorem.

                                             Sincerely,




                                             John Durant, Director
                                             Commercial Rulings Division


























          6 cc A.D. New York Seaport
          1 cc Durant
          1 cc legal reference