HQ 087945: Protest Number 3001-90-101052; Textile coated, covered orlaminated with plastics; Plastic sheet; Travel bags and similarbags; Outer surface; Tactile and visible.

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 087945

                                         January 16, 1991

CLA-2 CO:R:C:G 087945 KWM

CATEGORY: Classification

TARIFF NO.: 4202.92.3030

Mr. Daniel C. Holland
District Director of Customs
United States Customs Service
909 First Avenue
Room 2039
Seattle, Washington  98174

RE:    Protest Number 3001-90-101052; Textile coated, covered or
laminated with plastics; Plastic sheet; Travel bags and similar
bags; Outer surface; Tactile and visible.

Dear Mr. Holland:

       This is in regard to the Application for Further Review of
protest number 3001-90-101052, dated June 29, 1990 by the Seattle
district office.  We hold here that the protest should be denied
for the following reasons.

FACTS:

       The goods at issue are described as "Time Bandit" waist
packs.  They are waist packs, or zippered pockets for wearing
around the waist by means of a webbing strap.  A large clock has
been attached to the front of the pack.  The pocket is made of a
woven plastics material, which has been coated with plastics, to
simulate the appearance of nylon.  The webbing strap is of an
unidentified material.  The clock was not present in the sample
we received.  The goods are produced in Hong Kong.

       At the time of importation, the importer asserted that the
goods should be classified under the Harmonized Tariff Schedule
of the United States Annotated (HTSUSA) subheading for other
goods with an outer surface of plastic sheeting.  Customs
reclassified the goods under the provision for other goods with
an outer surface of textile materials, and subjected the goods to
redelivery.  Importer has filed this protest for exclusion of
merchandise from entry.

ISSUE:

       Do the goods have an outer surface of textile materials,
of plastic sheeting, or of neither material?

LAW AND ANALYSIS:

       Classification under the Harmonized Tariff Schedule of the
United States Annotated (HTSUSA) is made in accordance with the
General Rules of Interpretation (GRI's).  The systematic detail
of the harmonized system is such that virtually all goods are
classified by application of GRI 1, that is, according to the
terms of the headings of the tariff schedule and any relevant
Section or Chapter Notes.  In the event that the goods cannot be
classified solely on the basis of GRI 1, and if the headings and
legal notes do not otherwise require, the remaining GRI's may be
applied, taken in order.

       The goods at issue here are classified in heading 4202,
HTSUSA, as other containers, similar to those enumerated in the
heading:

       4202         . . . ; traveling bags, toiletry bags,
knapsacks and backpacks, . . . of plastic sheeting, of textile
materials, of vulcanized fiber or of paperboard, or wholly or
mainly covered with such materials;


To be classified here, merchandise such as this must be "of . . .
or wholly or mainly covered with" one of the materials set out in
the heading.  Two of those materials relevant here, are "textile
materials" and "plastic sheeting."  Under heading 4202, HTSUSA,
classification in this case is based on what material comprises
the "outer surface" of the article.  The outer surface is that
material which is tactile and visible.  While the outer surface
of the pack has the appearance of nylon fabric (as the
manufacturer intended), we know that the material here is coated
or otherwise combined with a plastics substance.  The basis for
the importer's claim, as we understand it, is that either the
plastic coating material, or the combined woven material and
plastics are more properly considered to be " an outer surface of
plastic sheeting", classified in subheading 4202.92.4500, HTSUSA.

       We do not agree with the importer's assertions.  First, we
do not believe that the presence of the plastic coating alone
constitutes plastic sheeting, and secondly, we do not believe
that the textile and plastics combination has on outer surface of
plastic sheeting.

       The plastic coating by itself cannot be considered a
plastic sheet.  It is not, nor has the importer indicated that it
has ever acquired the properties of sheet form, namely that it
has length and breadth significantly greater than the width. 
Instead, we believe it is applied to the fabric in a liquid form. 
It is more properly considered to be one element of a textile and
plastics combination.

       Combinations of textiles and plastics are governed by
several notes to the HTSUSA.  Among those, we find the following
Legal Note to Chapter 59, HTSUSA:


       2. Heading No. 59.03 applies to:
           (a)Textile fabrics, impregnated, coated, covered or
laminated with plastics, whatever the weight per square metre and
whatever the nature of the plastic material (compact or
cellular), other than:

                 (1)Fabrics in which the impregnation, coating or
covering cannot be seen with the naked eye (usually chapters 50
to 55, 58, or 60); for the purpose of this provision, no account
being taken of any resulting change of color;

                                              . . . 

                 (3)Products in which the textile fabric is
either completely embedded in plastics or entirely coated or
covered on both sides with such material, provided that such
coating or covering can be seen with the naked eye with no
account being taken of any resulting change of color (chapter
39);

                                               . . .

The effect is to classify as a textile fabric that material which
retains the character of a textile, and to classify as a plastic
that material which has achieved the character of plastics. 

       In this case, the Import Specialist determined that the
plastics applied to the PVC textile was not visible to the naked
eye.  We find no basis to revoke that finding.  Therefore,
according to Chapter Note 2(a)(1), above, the material here would
be classified as a textile fabric.  It has not acquired the
character of a plastic sheet by virtue of the coating layer (as
anticipated by Chapter Note 2(a)(3), above).  Additional U. S.
Note (2) to Chapter 42, HTSUSA, provides:

     For the purposes of . . . 4202.92, articles of textile
fabric impregnated, coated, covered or laminated with plastics
(whether compact or cellular) shall be regarded as having an
outer surface of textile material or of plastic sheeting,
depending upon whether and the extent to which the textile
constituent or the plastic constituent makes up the exterior
surface of the article.

The Import Specialist found that the tactile and visible outer
surface is that of the woven textile, despite the presence of the
coating.  We find no basis to revoke that finding as well.  An
examination of the goods reveals that visual and tactile
appearance of the outer surface is that of a textile.  The
textile constituent makes up the exterior surface to the extent
that the character of the merchandise is that of the textile.  In
fact, according to the information provide, that was precisely
the intent behind the manufacturing process used: to simulate the
appearance of nylon, itself a woven textile.  It was therefore
correctly classified in subheading 4202.92.3030, HTSUSA.


HOLDING:

       The protest is hereby denied.  The instant merchandise, a
waist pack with clock, made of a textile material coated with
plastics not visible to the naked eye, and having the visual and
tactile appearance of a textile material, is classified in
subheading 4202.92.3030, HTSUSA.  The applicable duty rate is 20
percent ad valorem.  Goods classified in this subheading are
subject to quota category 670.

       The designated textile and apparel category may be
subdivided into parts.  If so, the visa and quota category
requirements applicable to the subject merchandise may be
affected.  Since part categories are the result of international
bilateral agreements which are subject to frequent renegotiations
and changes, to obtain the most current information available, we
suggest you check, close to the time of shipment, the Status
Report on Current Import Quotas (Restraint Levels), an issuance
of the U.S. Customs Service, which is updated weekly and is
available at your local Customs office.

     Due to the changeable nature of the statistical annotation
(the ninth and tenth digits of the classification) and the
restraint (quota/visa) categories, you should contact your local
Customs office prior to the importation of this merchandise to
determine the current status of any import restraints or
requirements.




                                                     Sincerely,


                                                     John A.
Durant
                                                     Director
                                                     Commercial
Rulings Division