CLA-2:CO:R:C:G 084044 SR
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.
-2-
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)
-3-
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
Commercial Rulings Division
6 cc A.D. New York Seaport
1 cc Durant
1 cc legal reference