HQ 080832: Classification of paper luggage

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 080832

                                    March 14, 1989


            CLA-2:CO:R:C:G  080832  SR  823794

            CATEGORY:  Classification of luggage

            TARIFF NO.:  4202.12.8080

            Mr. Bradley H. Shorser
            Sears National Headquarters
            Sears Tower
            Chicago, Illinois  60684

            RE:  Classification of paper luggage

            Dear Mr. Shorser:

                 This is in reference to your letter of November 3, 1987,
            requesting the tariff classification of luggage made of paper
            yarns under the Harmonized Tariff Schedule of the United States
            Annotated (HTSUSA).  A sample swatch was submitted.

            FACTS:

                 The merchandise involved is luggage manufactured from a
            blend of paper yarns and man-made yarns which have been woven
            into a fabric.  The importer claims that the fabric is in chief
            value and chief weight of paper.  The importer states that the
            value breakdown of the components is 65 percent paper and 35
            percent polyester/cotton.  The weight breakdown is 70 percent
            paper and 30 percent polyester/cotton.  This fabric is to be
            the chief component of the luggage.

            ISSUE:

                 Whether luggage items chiefly comprised of paper yarns can
            be classified as luggage of textile materials.

            LAW AND ANALYSIS:

                 Under the HTSUSA paper yarns are considered to be of
            textile material.  Chapter 53 of the HTSUSA is part of Section
            XI which deals with textiles.  Chapter 53 specifically provides
            for other vegetable textile fibers: paper yarn and woven
            fabrics of paper yarn.  
















                                         - 2 -

                 The Explanatory Notes to the HTSUSA constitute the
            official interpretation of the tariff schedule at the
            international level.  The General Explanatory Note to Chapter
            53 states that this chapter includes paper yarns and woven
            fabrics of paper yarn, and products of mixed textile materials
            assimilated to the products of this Chapter.  Therefore, paper
            yarns are considered to be textiles for classification
            purposes.

                 In further support of the above, paper yarns are excluded
            from Chapter 48 which is the chapter covering paper and most
            paper products.  Chapter Note 1(ij) to Chapter 48 states: "This
            chapter does not cover: Paper yarn or textile articles of paper
            yarn (section XI)."

                 Since paper yarns are considered to be a textile under the
            HTSUSA, the merchandise is classifiable as luggage with outer
            surface of textile materials.

            HOLDING:

                 The merchandise at issue is classifiable under subheading
            4202.12.8080, as suitcases with outer surface of textile
            materials, other, other, other.  The textile category number is
            870, and the rate of duty is 20 percent ad valorem.

                 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 importation of this merchandise
            to determine the current status of any import restraints or
            requirements.


                                        Sincerely,




                                        John Durant, Director
                                        Commercial Rulings Division















            6cc:  Area Director, New York Seaport
            1cc:  Durant
            1cc:  Legal Reference
            SRosenow:jaj:1/23/89