HQ 0084044 - Classification of a shopping bag - United States International Trade Commision Rulings

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HQ 084044

July 17, 1989

CLA-2:CO:R:C:G 084044 SR

CATEGORY: CLASSIFICATION

TARIFF NO.: 4202.99.0000

Mr. Dick Lund
Lund Import Export Services
2812 South Highland
Las Vegas, Nevada 89109

RE: Classification of a shopping bag

Dear Mr. Lund:

This is in reference to your letter dated March 19, 1989, requesting the tariff classification of a shopping bag under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA). A sample produced in Hong Kong was submitted.

FACTS:

The merchandise at issue is a shopping bag. The bag consists of a man-made synthetic fabric that is coated with plastic. It measures approximately 16 inches high by 16 inches wide. It has two short handles at the top and a design on the front with the name Las Vegas.

ISSUE:

Whether the merchandise at issue is considered a shopping bag of textile or plastic for classification purposes.

LAW AND ANALYSIS:

Heading 4202, HTSUSA, provides for shopping bags of leather or of composition leather, of plastic sheeting, of textile materials, of vulcanized fiber or of paperboard, or wholly or mainly covered with such materials. The appropriate subheading for goods under this heading is determined by the material of the outer surface.

Chapter 39 HTSUSA, is the chapter that provides for plastics and articles thereof. The Explanatory Notes provide the official interpretation of the tariff at the international level. The Explanatory Notes to Chapter 39, HTSUSA, relating to plastics and textile combinations reads in pertinent part as follows:

. . . 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 of cellular plastics combined with textile fabrics, felt or nonwovens where the textile is present merely for reinforcing purposes.

Legal Note 3 to Chapter 56, HTSUSA, provides in pertinent part as follows:

Headings 5602 and 5603 cover respectively felt and nonwovens, impregnated, coated, covered or laminated with plastics or rubber whatever the nature of those materials (compact or cellular).

Headings 5602 and 5603 do not, however, cover

(c) plates, sheets or strips cellular plastics or cellular rubber combined with felt or nonwovens, where the textile material is present merely for reinforcing purposes (chapter 39 or 40).

Legal Note 2 to Chapter 59, HTSUSA, provides in pertinent part as follows:

2. Heading 5903 applies to:

(a) textile fabrics, impregnated, coated, covered or laminated with plastics, whatever the weight per square meter and whatever the nature of the plastic material (compact or cellular), other than: . . .

5. Plates, sheets or strip of cellular plastics, combined with textile fabric, where the textile fabric is present merely for reinforcing purposes (chapter 39)

Because this merchandise consists of a textile fabric which is coated, covered, or laminated on one surface with a plastics material that is not cellular plastic, it would not have an outer surface "of plastic sheeting". In order for an article to have an outer surface "of plastic sheeting" the material forming the outside of that article must be classifiable under the provisions for sheets of plastics in chapter 39, HTSUSA.

With respect to the instant shopping bag, it should be noted that an article consisting of a textile fabric which is coated, covered, or laminated on one surface with a compact plastics material would not have an outer surface "of plastic sheeting" because that material is classifiable in chapter 56 or 59, HTSUSA, and not in chapter 39, HTSUSA. However, it should be noted that even though the sample shopping bag is made from a material considered a textile under chapter 56 or 59, HTSUSA, it still has an outer surface of plastics. The bag is not classifiable under subheading 4202.92, HTSUSA, as shopping bags, with an outer surface of plastic sheeting or an outer surface of textile materials because its outer surface is not of cellular plastics or of textile materials. It is however, classifiable under subheading 4202.99, HTSUSA, as a shopping bag of textile materials.

HOLDING:

The merchandise at issue is classifiable under subheading 4202.99.0000, HTSUSA, as shopping bags of textile materials, other. The rate of duty is 20 percent ad valorem. Goods classifiable under this provision do not require a visa.

Sincerely,

John Durant, Director

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