HQ 084020: Tariff classification of a cosmetic bag and a travel accessory bag manufactured in Taiwan.

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 084020

                                    June 07, 1989

          CLA-2  CO:R:C:G  084020 DFC

          CATEGORY: Classification

          TARIFF NO.:4202.32. 2000; 4202.92.4500

          Robert D. Stang, Esq.
          Grunfeld, Desiderio,
          Lebowitz & Silverman
          Counsellors At Law
          12 East 49th Street
          New York, NY 10017

          RE: Tariff classification of a cosmetic bag and a travel
              accessory bag manufactured in Taiwan.


          Dear Mr. Stang:

               In a letter dated February 7, 1989, you inquired as to the
          dutiable status of a cosmetic bag and a travel accessory bag.
          Samples were submitted for examination.

          FACTS:

               The sample labelled style 029 is a cosmetic bag made of 100
          percent cotton woven fabric covered with a clear PVC sheet
          material. It has a nylon coil zipper closure with an embossed
          metal zipper pull.

               The sample labelled style 072 is a travel accessory bag made
          of 100 percent cotton woven fabric covered with a clear PVC sheet
          material. It has a nylon coil zipper closure with an embossed
          metal zipper pull.

               It is your position that both styles are classifiable under
          subheading 4202.32.1000, Harmonized Tariff Schedule of the United
          States Annotated (HTSUSA), as articles of a kind normally carried
          in the pocket or in the handbag, with outer surface of plastic
          sheeting, of reinforced or laminated plastics.

          ISSUE:

               What material constitutes the external surface of the
          samples?















                                         -2-


          LAW AND ANALYSIS:

               In applying the HTSUSA, the Customs Service must follow the
          terms of the statute. Classification of goods under the HTSUSA
          is governed by the General Rules of Interpretation (GRI's). GRI 1
          provides that "classification shall be determined according to
          the terms of the headings and any relative section or chapter
          notes, and, provided such headings or notes do not otherwise
          require, according to [the remaining GRI's taken in order]. In
          other words, classification is governed first by the terms of the
          headings of the tariff and any relative section or chapter notes.

               The term "outer surface" has been defined as that surface
          which is both visible and tactile. In this instance both samples
          have an outer surface of plastic sheeting which is both visible
          and tactile.

               It appears to be your position that the outer surface of the
          samples is reinforced plastics because the plastic sheeting is
          reinforced by the textile lining as well as a layer of foam
          padding.  It should be noted that an examination of the samples
          reveals that the outer layer of plastic sheeting is attached to
          the fabric only at the seams.

               Schedule 7, Part 12, Subpart A, Headnote 2, Tariff Schedules
          of the United States (TSUS), defined the term "reinforced or
          laminated plastics" as follows:


                    2. For the purposes of the tariff schedules the
                       term 'reinforced or laminated plastics' means--


                        (i) rigid, infusible, insoluble plastics
                            formed by the application of heat and
                            high pressure on two or more super-imposed
                            layers of fibrous sheet material which
                            has been impregnated or coated with
                            plastics, or


                       (ii) rigid plastics comprised of imbedded
                            fibrous reinforcing materials (such as
                            paper, fabric, asbestos, and fibrous
                            glass) impregnated, coated or combined
                            with plastics usually by the application
                            of heat or heat and low pressure.













                                         -3-

               We are aware that the definition  of "reinforced or
          laminated plastics" does not appear in the HTSUSA. However, it is
          a well settled principle of customs law that tariff terms are to
          be construed in accordance with their common and commercial
          meanings which are presumed to be the same. Information before
          this office is that the definition for "reinforced or laminated
          plastics" under the TSUS, supra, still represents the common and
          commercial understanding of those terms. Consequently, it is our
          position that the cosmetic bag and the travel accessory bag do
          not have an outer surface of plastic sheeting which is
          "reinforced or laminated."

          HOLDING:

               Style 029 is classifiable under subheading 4202.32.2000,
          HTSUSA, as articles of a kind normally carried in the pocket or
          in the handbag, with outer surface of plastic sheeting, other,
          and dutiable the rate of 20 percent ad valorem.

               Style 072 is classifiable under subheading 4202.92.4500,
          HTSUSA, as travel, sports and similar bags, with outer surface of
          plastic sheeting, other, and dutiable at the rate of 20 percent
          ad valorem.

                                        Sincerely,



                                        John Durant, Director
                                        Commercial Rulings Division
































          DFCahill:mac:5/22/89
          Cahill library
          Name: 084020
          6cc AD NY Seaport
          1cc Kevin Gorman NY Seaport
          1cc John Durant
          1cc Legal Reference