HQ 951905: Modification of HRL 084929 (8/22/89); flat goods; goodscarried in the pocket or handbag; plastic sheeting; outer surfaceof reinforced or laminated plastics; HRL 950983 (6/15/92); HRL950567 (3/2/92); HRL 950048 (3/2/92).

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 951905

                         January 6, 1993

CLA-2 CO:R:C:T 951905 SK

CATEGORY: Classification

TARIFF NO.: 4202.32.1000

Donna L. Shira
Sharretts, Paley, Carter & Blauvelt, P.C.
67 Broad Street
New York, N.Y. 10004

RE: Modification of HRL 084929 (8/22/89); flat goods; goods
carried in the pocket or handbag; plastic sheeting; outer surface
of reinforced or laminated plastics; HRL 950983 (6/15/92); HRL
950567 (3/2/92); HRL 950048 (3/2/92).

Dear Ms. Shira:

     On August 22, 1989, this office issued your client, Warnaco, 
Headquarters Ruling Letter (HRL) 084929, which classified
Christian Dior flat goods.  Upon review, we find that ruling to
be in error and HRL 084929 is modified accordingly.  Our analysis
follows.

FACTS:

     The subject merchandise in HRL 084929 consisted of wallets,
key cases, checkbook holders, and similar accessories
(collectively known as "flat goods"), manufactured from a fabric-
backed cellular plastic material.  These articles were classified
in HRL 084929 as articles of the kind normally carried in the
pocket or handbag, with outer surface of plastic sheeting, other,
under subheading 4202.32.2000, HTSUSA. 

ISSUE:

     Is the subject merchandise "of reinforced or laminated
plastics" such that they are classifiable in subheading
4202.32.1000 of the Harmonized Tariff Schedule of the United
States Annotated (HTSUSA)?





                              - 2 -

LAW AND ANALYSIS:

     There is no question that the articles at issue are
classifiable under subheading 4202.32, HTSUSA, as these articles
are all "of the kind normally carried in the pocket or handbag"
and all have "outer surfaces of plastic."  The determinative
issue is whether these articles are "of reinforced or laminated
plastics" so that they are properly classifiable under subheading
4202.32.1000, HTSUSA.

     Under the Tariff Schedules of the United States Annotated
(TSUSA), predecessor to the HTSUSA, the provision for reinforced
or laminated plastics was governed by headnote 2, Subpart A, Part
12, Schedule 7, which defined the term "reinforced or laminated"
to mean rigid plastics.  No such definition was carried over to
the HTSUSA.

     As was set forth in Headquarters Ruling Letter (HRL) 950048,
dated March 2, 1992, it has been charged that Congress knowingly
refrained from providing a definition for the phrase "of
reinforced or laminated plastics," intending that the TSUSA
definition would be continued.  Conversely, it may be argued that
Congress purposely did not carry over this definition, intending
that a new definition be used.  As Congress' legislative intent
is unclear, Customs is unwilling to make a conclusive
determination on this matter.  

     It is well established that where the language of a statute
is transparent and its meaning clear, there is no room for the
office of construction.  Lewis, Trustee v. United States, 92 U.S.
618, L.Ed. 513 (1876).  As a matter of law, Customs is of the
opinion that the meaning of subheading provision 4202.32.1000,
HTSUSA, is clear and can be found within the HTSUSA as set forth
below.  

     In HRL 950048, this office determined that articles carried
in the pocket or handbag, and having an outer surface of plastic
sheeting, would be considered "of reinforced or laminated
plastics" as described in subheading 4202.32.1000, HTSUSA, if the
piece goods from which the articles were cut were considered a
sheet of reinforced or laminated plastics of Chapter 39, HTSUSA. 
Citing the General Explanatory Note, Chapter 39, we stated:

     Note that ... only cellular plastic sheets, etc. (sic)
     combined with textiles merely for reinforcing purposes,
     are included [in Chapter 39].  Noncellular plastic sheets
     combined with textile (sic) merely for reinforcing 
     purposes, and all plastic sheets combined with textiles 
     for purposes other than reinforcing, remain classified
     in Chapter 59, HTSUSA).



                              - 3 -


As all of the articles at issue are manufactured of textile-
backed cellular plastics, they are deemed "reinforced or
laminated plastics" of Chapter 39, pursuant to HRL 950048.  

     As set forth supra, the articles at issue are deemed
constructed of reinforced or laminated plastic and are therefore
classifiable under subheading 4202.32.1000, HTSUSA.  This
position was earlier established by Customs in HRL 950983, dated
June 15, 1992, which affirmed HRL 950567 and HRL 950048, and
constitutes Customs' view with regard to the interpretation of
the phrase "of reinforced or laminated plastics" for the purposes
of heading 4202, HTSUSA.   

HOLDING:

     HRL 084929 is modified pursuant to 19 CFR 177.9(d)(1).

     The subject merchandise of HRL 084929 is classifiable under
subheading 4202.32.1000, HTSUSA, under the provision for articles
of a kind normally carried in the pocket or in the handbag: with
outer surface of plastic sheeting or of textile materials: with
outer surface of plastic sheeting: of reinforced or laminated
plastics.  They are dutiable at the rate of 12.1 cents per
kilogram plus 4.6 percent ad valorem.
     
     In order to ensure uniformity in Customs' classification of
this merchandise and eliminate uncertainty, pursuant to section
177.9(d)(1), Customs Regulations (19 CFR 177.9(d)(1), HRL 084929
is modified to reflect the above classification effective with
the date of this letter.  If, after your review, you disagree
with the legal basis for our decision, we invite you to submit
any arguments you may have with respect to this matter.  Any
submission you wish to make should be received within 30 days of
the date of this letter.

     This modification is not retroactive.  However, HRL 084929
will not be valid for importations of the subject merchandise
arriving in the United States after the date of this notice.  We
recognize that pending transactions may be adversely affected
(i.e., merchandise previously ordered and arriving in the United
States subsequent to this modification will be classified
accordingly).  If it can be shown that you relied on HRL 084929
to your detriment, you may apply to this office for relief. 
However, you should be aware that in some instances involving
import restraints, such relief may require separate approvals
from other agencies.




                              - 4 -

     Due to the changeable nature of the statistical annotation
(the ninth and tenth digits of the classification), and the
restraint (quota/visa) categories if applicable, your client
should contact its local Customs office prior to importing the
merchandise to determine the current applicability of any import
restraints or requirements.
  


                            Sincerely,




                            John Durant, Director
                            Commercial Rulings Division