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HQ 083427


May 17, 1989

CLA-2:CO:R:C:G 083427 SR

CATEGORY: CLASSIFICATION

TARIFF NO.: 4202.92.45

Mr. Donald Greenstein
Carnivale Bag Co., Inc.
544 Park Avenue
Brooklyn, N.Y. 11205

RE: Cosmetic bag.

Dear Mr. Greenstein:

This is in reference to your letter of January 17, 1989, requesting the tariff classification of a cosmetic bag under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA). A sample produced in Mainland China was submitted.

FACTS:

The merchandise at issue is a lady's travel bag designed to contain various toiletries. The bag measures 9" x 6 1/2" x 2 1/2". It has a top nylon coil zipper and is lined with vinyl. The bag is constructed of a 100 percent cotton print fabric which is covered with a clear sheet of apparent compact polyvinyl chloride (PVC) plastic sheeting material. The materials are not laminated to each other; they are joined at the seams by stitching and binding.

ISSUE:

Whether the outer surface of the bag is plastic sheeting or textile.

LAW AND ANALYSIS:

Heading 4202, HTSUSA, provides for trunks, suitcases, traveling bags, and similar containers. The specific subheading that is applicable to the merchandise at issue is determined by the outer surface of the bag.

HRL 082803 dated December 26, 1988, determined that the term "outer surface" means that surface which is both visible and tactile. This ruling held that an article made from a plate, sheet, or strip of cellular plastics combined with a textile fabric, which is present merely for reinforcing purposes, has an outer surface of "plastic sheeting;" whereas coated textile fabrics are not considered to have an outer surface of plastic sheeting for tariff purposes.

The merchandise at issue has an outer layer of plastic sheeting that is attached to the fabric only at the seams. It is this outer plastic layer that imparts the tactile feel and visually imparts the wet look to the bag. Because this outer layer consists of a plastic sheeting that forms the visual and tactile surface, it must be considered the outer surface.

HOLDING:

The merchandise at issue is classifiable under subheading 4202.92.45, HTSUSA, which provides for trunks, suitcases; traveling bags, and similar containers, other with outer surface of plastic sheeting, other. The rate of duty is 20 percent ad valorem.

Sincerely,

John Durant, Director

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