HQ 083253: Camcorder carrying bag

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 083253

                        February 26, 1990

CLA-2 CO:R:C:G 083253  WAW

CATEGORY:  Classification

TARIFF NO.:  4202.99.0000

Ms. Deborah A. Gross
Manager, Customs Department
North American Philips Corporation
100 East 42 Street
New York, N.Y.  10017-5699

RE:  Camcorder carrying bag

Dear Ms. Gross:

     In a letter dated November 17, 1988, you inquired as to the
tariff classification under the Harmonized Tariff Schedule of the
United States Annotated (HTSUSA) of a camcorder carrying bag
produced in Korea.  A sample was submitted with your request.

FACTS:

     The sample carrying bag measures approximately 16 inches in
height by 10 inches in length by 7 inches in width.  The carrying
bag has one large center compartment secured by two top slide
fastener closures and a front compartment secured by a top slide
fastener closure.  In addition, it is secured by either two
textile woven handles or an adjustable textile woven shoulder
strap.  The article is intended to be used to contain a camcorder
and its accessories.  The sample merchandise is constructed of
non-cellular compact plastic applied to a woven textile backing
of cotton or man-made fiber which is not easily separable from
the plastic coating.  Furthermore, it is our opinion that the
textile backing is designed for reinforcement purposes.

ISSUE:

     What material constitutes the outer surface of the carrying
bag for tariff purposes?

LAW AND ANALYSIS:

     The General Rules of Interpretation (GRI's) set forth the
manner in which merchandise is to be classified under the HTSUSA.
GRI 1 requires that classification be determined first according
to the terms of the headings of the tariff and any relative
section or chapter notes and, unless otherwise required,
according to the remaining GRI's, taken in order.

     The sample article is properly classifiable under heading
4202, HTSUSA, which includes, inter alia, the following articles:

     Trunks, suitcases, vanity cases, attache cases,
     briefcases . . .; traveling bags, toiletry bags,
     knapsacks and backpacks . . ., of plastic sheeting, of
     textile materials, of vulcanized fiber, or of
     paperboard, or wholly or mainly covered with such
     materials.

  The specific subheading in the instant case is controlled by
the composition of the outer surface of the sample article.
Thus, in determining classification, it is necessary to determine
whether the item is constructed of materials "with outer surface
of plastic sheeting or of textile materials" under subheading
4202.92, HTSUSA, or under some other provision in the tariff
schedule.

     To be classified under subheading 4202.92, HTSUSA, the goods
must meet both the "outer surface" and "plastic sheeting" terms
of that subheading.  The term "outer surface" has been defined as
that surface which is both visible and tactile.  In the instant
case, it is the plastic coating which gives the carrying case its
smooth finish and appearance, and thus, constitutes the outer
surface of the item.

     Having determined that such plastic material composes the
"outer surface," it must comply with the definition of "plastic
sheeting" as that term is defined by the tariff schedule.  In
this case, it is our opinion, based upon inspection of the
sample, that the material used in construction of the item is
made from a plate, sheet, or strip of non-cellular plastic
combined with a textile fabric which is present merely for
reinforcing purposes.  In short, the material is a combination of
non-cellular plastic and woven textile.  However, such material
does not comply with the definition of "plastic sheeting" under
subheading 4202.92, HTSUSA, for the reasons set forth below.

     Plastics and articles thereof are classified in Chapter 39,
HTSUSA.  Legal Note 2(1) to Chapter 39, HTSUSA, states:

     2. This chapter does not cover:

          (1) Goods of section XI (textiles and textile
          articles);

The Legal Notes to Section XI - Textiles, HTSUSA, provide that:

     1. This section does not cover:

          (h) Woven, knitted or crocheted fabrics, felt
          or nonwovens, impregnated, coated, covered or
          laminated with plastics, or articles thereof,
          of Chapter 39;

The effect of these provisions in the chapter and section notes
is to place within the scope of Chapter 39 those goods which are
considered plastics, as that Chapter defines them, and to include
those materials regarded as textile materials in Section XI
(including Chapter 59).  When articles are composed of
combinations of plastics and textiles, the notes to the
respective chapters define which goods fall within Chapter 39 and
which fall within Chapter 59.  The Explanatory Notes to Chapter
39, HTSUSA, relating to plastics and textile combinations,
provide, in pertinent part:

     . . . Otherwise, the classification of plastics and
     textile combinations is essentially governed by Note
     1(h) to Section XI, Note 3 to Chapter 56 and Note 2 to
     Chapter 59.  The following products are also covered by
     this chapter:

                          *     *     *

          (d) Plates, sheets, and strip plastics
          combined with textile fabrics, felt or
          nonwovens, where the textile is present
          merely for reinforcing purposes.

     The sample in the instant case is constructed of a sheet of
plastic where the textile fabric is present merely for
reinforcing purposes.  Given this fact, the article would appear
to fall within the class of goods excluded from Chapter 59,
HTSUSA, and included within Chapter 39, HTSUSA, by Legal Note 2,
set forth above.  However, the note specifically provides that
such plates, sheets or strips be of cellular plastics.
Accordingly, since the plastic used in the construction of the
subject merchandise is non-cellular plastic it does not meet the
requirements of Legal Note 2.

     This office has previously determined that the expression
"plastic sheeting" as used in subheading 4202.92, HTSUSA, applies
to goods constructed of material classified under Chapter 39,
HTSUSA; i.e., plates, sheets, or strips of cellular plastics
combined with textile fabric, where the textile fabric is present
merely for reinforcing purposes.  Having determined that the
goods submitted do not have an outer surface of plastic sheeting,
for the reasons stated above, they cannot be classified under
subheading 4202.92, HTSUSA.  Therefore, they are more properly
classifiable under subheading 4202.99, HTSUSA, which provides for
articles that have an outer surface of other than plastic
sheeting or textile materials.

HOLDING:

     It is the opinion of this office that the sample article is
properly classifiable under subheading 4202.99.0000, HTSUSA, and
is dutiable at the rate of 20 percent ad valorem.

                                   Sincerely,



                                   John Durant, Director
                                   Commercial Rulings Division