HQ 082443: Tariff classification of paper jute 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 082443

                                  November 21, 1988




          CLA-2 CO:R:C:G  082443 DSN

          CATEGORY:  Classification

          TARIFF NO.:  4202.92.2000

          Mr. John Talbott
          Traffic Manager
          Alexander's
          31 West 34th Street
          New York, New York 10001-3075

          RE:  Tariff classification of paper jute luggage

          Dear Mr. Talbott:

                This is in response to your letter of July 21, 1987, in
          which you requested tariff classification under the Tariff
          Schedules of the United States Annotated (TSUSA) and under the
          Harmonized Tariff Schedule of the United States Annotated
          (HTSUSA) for a five piece paper jute luggage set.  The HTSUSA
          will become effective commencing January 1, 1989.  Therefore,
          this ruling letter concerns HTSUSA classification only.  One
          sample, a shoulder tote bag was submitted for examination.

          FACTS:

                The sample shoulder tote, style number 381-212A, is
          constructed of paper yarns and man-made fiber yarns which have
          been woven into a fabric.  According to your submissions, the
          stated components by weight are:  4.21 percent nylon, 17.40
          percent polyester, 32.56 percent paper yarn and 45.83 percent
          polyvinyl chloride or laminated fabric.  The tote measures
          approximately 15 inches across by 11 inches high.  It features an
          adjustable shoulder strap and a zippered pocket in the front.
          The tote is closed by a zipper which extends across the top.

                Your submission indicates that the five pieces will be
          imported as a set.  However, you have provided no information on
          the marketing and or advertising of this merchandise as a five
          piece luggage set.  My staff has contacted your office repeatedly
          seeking this information yet nothing has been furnished.
          Therefore, this ruling is based on the one sample submitted.    














                                         -2-

          ISSUE:

                What is the classification of the sample at issue under the
          HTSUSA?

          LAW AND ANALYSIS:

                Under the HTSUSA, classification of goods is governed by
          the General Rules of Interpretation (GRI's), taken in order.  GRI
          1 provides that the starting point is the terms of the headings
          and subheadings of the tariff and any relevant section and
          chapter notes.  Heading 4202, HTSUSA,  provides for suitcases,
          traveling bags, handbags, purses, sports bags, of textile
          materials, of vulcanized fiber or of paperboard, or wholly or
          mainly covered with such materials.  Clearly this shoulder tote
          bag fits within the purview of the above heading.  Our next step
          is to determine the subheading within Heading 4202, HTSUSA.

                Since the sample at issue is composed of textile materials,
          subheading 4202.92, HTSUSA, is applicable.  Subheading 4202.92
          provides for travel, sports and similar bags, with outer surface
          of textile materials.

          HOLDING:

                In view of the foregoing, the shoulder tote is classified
          under subheading 4202.92.2000, HTSUSA, which provides for
          suitcases, traveling bags, handbags, purses, sports bags, with
          outer surface of plastic sheeting or of textile materials of
          vegetable fibers and not of pile or tufted construction, other,
          textile category 870, dutiable at the rate of 6.5 percent ad
          valorem.  This classification represents the present position of
          the Customs Service regarding the dutiable status of the
          merchandise under the HTSUSA.  If there are changes before the
          effective date, this advice may not continue to be applicable.

                                        Sincerely,




                                        John Durant, Director
                                        Commercial Rulings Division