HQ 952323: Handbags of interlaced plastic strips laminated to nonwovensare articles of plaiting materials where plastic impartsessential character.

us-cbp-cross-rulings-hq-952323HQ 952323: Handbags of interlaced plastic strips laminated to nonwovensare articles of plaiting materials where plastic impartsessential character.Guidance

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 952323

                        October 29, 1992

CLA-2 CO:R:C:T  952323 HP

CATEGORY:  Classification

TARIFF NO.:   4602.90.0000

Mr. Joel K. Simon
Serko & Simon
One World Trade Center
Suite 3371
New York, NY 10048

RE:  Handbags of interlaced plastic strips laminated to nonwovens
are articles of plaiting materials where plastic imparts
essential character.

Dear Mr. Simon:

     This is in reply to your letter of July 29, 1992.  That
letter concerned the tariff classification, under the Harmonized
Tariff Schedule of the United States Annotated (HTSUSA), of
handbags, produced in China.  Please reference your client Bag
Bazaar.

FACTS:

     The merchandise at issue consists of two interlaced plastic
handbags.  The bags are either tan or white in color, and measure
approximately 8 inches in height, 9 inches in width, and have a
round bottom measuring 4 inches in diameter.  They each have a
flap that folds down which has a snap closure.  Each has a
shoulder strap which is sewn to the outer sides of the bag.  Each
bag is constructed of plastic strips glued to nonwovens,
measuring either 5.5mm (tan) or 6mm (white) in width.  Each bag
is lined with a man-made textile fabric, and has one zippered
compartment.  You argue that the handbags are constructed of
plaiting materials, and should be classified as articles thereof. 
You cite NYRL 875521 of July 10, 1992, issued to your client,
which classified sheets of the interlaced materials as plaiting
material in sheet form under subheading 4601.99.0000, HTSUSA.

ISSUE:

     Whether the instant merchandise is considered an article of
plaiting materials under the HTSUSA?

LAW AND ANALYSIS:

     Heading 4202, HTSUSA, provides for, inter alia, handbags
with an outer surface of plastics or textiles.  The General Rules
of Interpretation (GRIs) to the HTSUSA govern the classification
of goods in the tariff schedule.  GRI 1 states, in pertinent
part, that such "classification shall be determined according to
the terms of the headings and any relative section or chapter
notes...."  Note 2(b) to Chapter 42, HTSUSA, states that heading
4202 does not cover, inter alia, "[a]rticles of plaiting
materials (heading 4602)."  We must therefore address whether the
plastic strips glued to nonwovens are plaiting materials.

     Chapter 46, HTSUSA, provides for, inter alia, manufactures
of plaiting materials.  Note 1 to this Chapter states:

          In this chapter the expression "plaiting
          materials" means materials in a state or form
          suitable for plaiting, interlacing or similar
          processes; it includes ... monofilament and
          strip and the like of plastics .., but not
          strips of ... nonwovens ....  [Emphasis
          added.]

Heading 5603, HTSUSA, provides for nonwovens, whether or not
impregnated, coated, covered or laminated.  The Explanatory Notes
(EN) to the Harmonized Commodity Description and Coding System
(Harmonized System) constitute the official interpretation of the
scope and content of the tariff at the international level. 
While not legally binding, they do represent the considered views
of classification experts of the Harmonized System Committee. 
See Totes, Inc. v. United States, Slip Op. 92-153, 40 Cust. B. &
Dec. 35 (C.I.T. Sept. 4, 1992).  It has therefore been the
practice of the Customs Service to follow, whenever possible, the
terms of the Explanatory Notes when interpreting the HTSUSA.  The
EN to this heading, at 775, allows classification therein of
nonwovens "covered on one or both surfaces (by gumming, sewing or
by any other process) with ... sheets of
any ... material ... only if they derive their essential
character from the nonwoven."

     It is clear from examining the samples submitted that the
essential character of the handbags is imparted from the plastic
portion of the strips, in that the plastic forms the entire outer
surface of the bag, is over 10 times thicker than the nonwoven,
and provides the structural integrity to the bag.  Since the
essential character is not imparted by the nonwoven portion of
the laminated strip, it cannot be classified in heading 5603,
HTSUSA.  The laminated strip, had it been imported separately,
would be classified under heading 3921, HTSUSA, as an other strip
of plastic.

     As we stated above, plaiting materials include strips of
plastics.  The merchandise at issue is therefore "of plaiting
materials." HOLDING:

     As a result of the foregoing, the instant merchandise is
classified under subheading 4602.90.0000, HTSUSA, as other
articles made directly to shape from plaiting or made up from
articles of heading 4601, and not of vegetable matter.  The
applicable rate of duty is 5.3 percent ad valorem.

     A copy of this ruling letter should be attached to the entry
documents filed at the time this merchandise is imported.  If the
documents have been filed without a copy, this ruling should be
brought to the attention of the Customs officer handling the
transaction.

                           Sincerely,



                      John Durant, Director

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