HQ 953991: Modification of DD 880154; classification of handbags; polypropylene strip; plastic sheeting.

us-cbp-cross-rulings-hq-953991HQ 953991: Modification of DD 880154; classification of handbags; polypropylene strip; plastic sheeting.Guidance

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 953991

                       September 27, 1993

CLA-2 CO:R:C:T 953991 ch

CATEGORY:  CLASSIFICATION

TARIFF NO.:  4202.22.8050

Martin B. Levy
Edison Brothers Stores, Inc.
501 N. Broadway
Post Office Box 66995
St. Louis, Missouri  63166-6995

RE:  Modification of DD 880154; classification of handbags;
     polypropylene strip; plastic sheeting.

Dear Mr. Edison:

     District Ruling Letter (DD) 880154, dated November 19, 1992,
concerned the classification of two handbags under the Harmonized
Tariff Schedule of the United States Annotated (HTSUSA).  We have
had occasion to review this ruling and find that the
classification of this merchandise under subheading 4202.22.1500,
HTSUSA, is in error.

FACTS:

     The merchandise at issue are two handbags, styles EB-4100
and EB-4101.  Each handbag is wholly covered with a woven
material of polypropylene (visca) strips.  Each strip has an
apparent width of less than 5 mm in width.  

     In DD 880154, the handbags were classified under subheading
4202.22.1500, HTSUSA, as handbags with outer surface of plastic
sheeting.

ISSUE:

     Whether the instant handbags are classified under subheading
4202.22.1500, HTSUSA, which provides for handbags with outer
surface of plastic sheeting; or subheading 4202.22.8050, HTSUSA,
which provides for handbags with outer surface of man-made
fibers?

 LAW AND ANALYSIS:

     Classification of goods under the HTSUSA is governed by the
General Rules of Interpretation (GRI).  GRI 1 provides that
classification is determined first in accordance with the terms
of the headings of the tariff and any relative section or chapter
notes.  Where goods cannot be classified on the basis of GRI 1,
the remaining GRI will be applied in order.

     Heading 4202 provides for:

     Trunks, suitcases, vanity cases, attache cases,
     briefcases, school satchels, spectacle cases, binocular
     cases, camera cases, musical instrument cases, gun
     cases, holsters and similar containers; traveling bags,
     toiletry bags, knapsacks and backpacks, handbags,
     shopping bags, wallets, purses, map cases, cigarette
     cases, tobacco pouches, tool bags, sports bags, bottle
     cases, jewelry boxes, powder cases, cutlery cases and
     similar containers, of leather or of composition
     leather, of plastic sheeting, or textile materials, of
     vulcanized fiber or of paperboard, or wholly or mainly
     covered with such materials or with paper.  (Emphasis
     added).

Thus, handbags wholly covered with plastic sheeting or of textile
materials are classified under heading 4202.  Specifically,
handbags are classified under subheading 4202.22 at the six-
digit classification level.

     At the eight-digit level handbags are classified according
to the material comprising their outer surface.  In this case,
the handbags are wholly covered with polypropylene strips
measuring less than 5 mm in apparent width.   If the
polypropylene strips are classified as plastic sheeting under the
HTSUSA, the handbags are classifiable under subheading
4202.22.1500, HTSUSA.  However, if the strips are classified as
textile materials, the handbags are classifiable under subheading
4202.22.8050, HTSUSA.  

     Chapter 39, HTSUSA, provides for plastics and articles
thereof.  Sheets of plastic in their various forms are
classifiable within subheadings 3919 through 3921.  

     Section XI, HTSUSA, provides for textiles and textile
articles.  Note 1(g) to Section XI provides that the section does
not cover:

     Monofilament of which any cross-sectional dimension
     exceeds 1 mm or strip or the like (for example,
     artificial straw) of an apparent width exceeding 5 mm,
     of plastics (chapter 39), or plaits or fabrics or other
     basketware or wickerwork of such monofilament or strip
     (chapter 46).  (Emphasis added).

Under the terms of Section XI, note 1(g), plastic strips with an
apparent width exceeding 5 mm are not classifiable as textile
materials.  In addition, note 1(g) implies that plastic strips
with an apparent width less than 5 mm are classifiable as textile
materials.  As the instant polypropylene strips have an apparent
width of less than 5 mm, they are classifiable as textile
materials of Section XI, and not as plastics sheets of Chapter
39.  

     Section XI, Chapter 54, HTSUSA provides for man-made
filaments.  Note 1 to Chapter 54 states in part that:

     Throughout the tariff schedule, the term "man-made
     fibers" means staple fibers and filaments of organic
     polymers produced by manufacturing processes, either:

     (a)  By polymerization of organic monomers, such as
     polyamides, polyesters, polyurethanes or polyvinyl
     derivatives; or

     (b)  By chemical transformation of natural organic
     polymers (for example, cellulose, casein, proteins, or
     algae), such as viscose rayon, cellulose acetate, cupro
     or alginates.  

     The terms "synthetic" and "artificial," used in
     relation to fibers, mean:  synthetic:  fibers as
     defined (a); artificial:  fibers as defined at (b).

Thus, synthetic fibers are a class of man-made fibers.

     The Explanatory Notes (EN) to the Harmonized Commodity
Description and Coding System constitute the official
interpretation of the nomenclature at the international level. 
While not legally binding, they do represent the considered views
of classification experts of the Harmonized System Committee.  It
has therefore been the practice of the Customs Service to follow,
whenever possible, the terms of the EN when interpreting the
HTSUSA.

     The General EN to Chapter 54 state, at page 749, that one of
the main synthetic fibers is polypropylene.  Specifically, the EN
to heading 5404, HTSUSA, at page 754, provide for synthetic
textile materials which do not exceed 5 mm.  Therefore, the
polypropylene strips comprising the outer surface of the instant
handbags shall be classified as man-made fibers.  

 HOLDING:

     The subject merchandise is classifiable under subheading
4202.22.8050, HTSUSA, which provides inter alia for handbags: 
with outer surface of plastic sheeting or of textile materials: 
with outer surface of textile materials:  other:  other:  other: 
of man-made fibers.  The applicable rate of duty is 20 percent ad
valorem.  The textile quota category is 670.

     This notice to you should be considered a modification of DD
880154 under 19 CFR 177.9(d)(1).  We recognize that pending
transactions may be adversely affected by this modification, in
that current contracts for importations arriving at a port
subsequent to this decision will be classified pursuant to it. 
If such a situation arises, your client may, at its discretion,
notify this office and apply for relief from the binding effects
of this decision as may be warranted by the circumstances. 
However, please be advised that in some instances involving
import restraints, such relief may require separate approvals
from other government agencies.  

                         Sincerely,




                         John Durant, Director

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