HQ 084044: Classification of a shopping bag

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 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.

















                                         -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