CLA-2-42:RR:NC:TA:341 D80906
Mr. Verda A. Holland
Needle-Art Int'l Design, Inc.
2131 E. Broadway Rd., #11
Tempe, AZ 85282
RE: The tariff classification of traveling bags and a book cover
from Turkey.
Dear Mr. Holland:
In your letter dated July 28, 1998, you requested a tariff
classification ruling for traveling bags and a book cover.
You have submitted five samples with your request,
consisting of two backpacks, a tote bag, a rucksack type bag and
a book cover. Each item is manufactured of a material consisting
of 50 percent man-made fabrics and 50 percent cotton fabric.
Your samples are being returned as you requested.
Additional U.S. Rules of Interpretation 1(d) states that the
principles of Section XI regarding mixtures of two or more
textile materials shall apply to the classification of goods in
any provision in which a textile material is named. Subheading
Note 2 to Section XI, HTSUSA, provides, in pertinent part:
(A) Products of chapters 56 to 63 containing two or
more textile materials are to be regarded as
consisting wholly of that textile material which
would be selected under note 2 to this section for
the classification of a product of chapters 50 to
55 consisting of the same textile materials. (B) For the application of this rule:
(a) Where appropriate, only the part which
determines the classification under general
interpretative rule 3 shall be taken into
account
Note 2(A), Section XI, to which Subheading Note 2(A) refers,
provides:
Goods classifiable in chapters 50 to 55 or in heading
5809 or 5902 and of a mixture of two or more textile materials
are to be classified as if consisting wholly of that one textile
material which predominates by weight over each other textile
material. When no one textile material predominates by weight,
the goods are to be classified as if consisting wholly of that
one textile material which is covered by the heading which occurs
last in numerical order among those which equally merit
consideration.
Since the fabric is 50 percent cotton and 50 percent man-made fiber, and man-made fiber appears last, the classification
for the backpacks will be 4202.92.3020, Harmonized Tariff
Schedule of the United States (HTS), which provides for travel,
sports and similar bags, with outer surface of textile materials,
other, of man-made fibers, backpacks. The rate of duty will be
19 percent ad valorem.
The classification for the rucksack type bag and tote bag
will be 4202.92.3031, HTSUSA, which provides for travel, sports
and similar bags, with outer surface of textile materials, other,
of man-made fibers, other. The rate of duty will be 19 percent
ad valorem.
The classification for the book cover will be 6307.90.9989,
HTSUSA, which provides for other made up articles; Other: Other:
Other. The rate of duty will be 7 percent ad valorem.
This ruling is being issued under the provisions of Part 177
of the Customs Regulations (19 C.F.R. 177).
A copy of the ruling or the control number indicated above
should be provided with the entry documents filed at the time
this merchandise is imported. If you have any questions
regarding the ruling, contact National Import Specialist Kevin
Gorman at 212-466-5893.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division