Leather/Vinyl Handbag; Plastic coated textile; Outer surfaceof plastics; Exterior Surface;
Active· CBP ruling HQ 087691· Issued 1991-02-26
Ruling text
HQ 087691
February 26, 1991
CLA-2 CO:R:C:G 087691 WAW
CATEGORY: Classification
TARIFF NO.: 4202.22.1500
Mr. Emilio Ruiz Jr.
Air Sea Shipping
P.O. Box 522475
Miami, FL 33126
RE: Leather/Vinyl Handbag; Plastic coated textile; Outer surface
of plastics; Exterior Surface;
Dear Mr. Ruiz:
This letter is in response to your inquiry, dated August 6,
1990, on behalf of your client, Elka Handbags, Inc., concerning
the classification of a woman's handbag under the Harmonized
Tariff Schedule of the United States Annotated (HTSUSA). A
sample of the merchandise was submitted along with your request.
FACTS:
The subject merchandise, designated as Style Number 8016, is
described as a woman's handbag with a shoulder strap. The
shoulder strap is made of leather and is approximately 1/2 inch
wide. The strap is sewn to the outer sides of the bag. The
handbag contains a central zippered compartment and an inner
zippered compartment. There is a front compartment which
contains a snap closure. In addition, there is a small side
compartment with a snap closure. There is also a back
compartment without any type of closure which essentially forms
an exterior pocket. The front flap of the bag is fastened by
means of a magnetic snap button. The edges of the bag have been
finished with a leather piping material. The front of the bag
contains a circular leather logo patch approximately 1-1/2 inches
in diameter. The outer surface of the bag is made of a
combination of plastic sheeting and textile material. The vinyl
sheeting material which comprises the outer surface consists of a
dark brown pebble grain construction. Printed on the outer
surface of the bag is a design pattern with the letters "VR"
superimposed over each other and surrounded by a fleur-de-lis
pattern.
ISSUE:
What is the proper classification of the sample woman's
shoulder bag under the HTSUSA?
LAW AND ANALYSIS:
The General Rules of Interpretation (GRI's) set forth the
manner in which merchandise is to be classified under the HTSUSA.
GRI 1 requires that classification be determined first according
to the terms of the headings of the tariff and any relative
section or chapter notes and, unless otherwise required,
according to the remaining GRI's, taken in order.
The sample article is properly classifiable under heading
4202, HTSUSA, which includes, inter alia, the following articles
(emphasis supplied):
Trunks, suitcases, vanity cases, attache cases,
briefcases, school satchels. . .; traveling bags,
toiletry bags, knapsacks and backpacks, handbags,
shopping bags. . ., of plastic sheeting, of textile
materials, of vulcanized fiber, or of paperboard, or
wholly or mainly covered with such materials.
The specific subheading in the instant case is controlled by
the composition of the outer surface of the sample article. The
material used here is a combination of plastics and textile
materials. Thus, in determining classification, it is necessary
to determine whether the item is constructed of materials "with
outer surface of plastic sheeting or of textile materials" under
subheading 4202.22, HTSUSA, or under some other provision in the
tariff schedule.
The classification of plastics and textile combinations is
governed by the Legal Notes to the HTSUSA. Plastics and articles
thereof are classified in Chapter 39, HTSUSA. Legal Note 2(l) to
Chapter 39, HTSUSA, states the following:
2. This chapter does not cover:
* * *
(l) Goods of section XI (textiles and textile
articles);
The Legal Notes to Section XI - Textiles and Textile Articles,
HTSUSA, provide that:
1. This section does not cover:
* * *
(h) Woven, knitted or crocheted fabrics, felt
or nonwovens, impregnated, coated, covered or
laminated with plastics, or articles thereof,
of Chapter 39;
The Customs and Trade Act of 1990 was passed by Congress and
signed into law by the President on August 20, 1990. Section 473
of the Act added Additional U.S. Legal Note (2) to Chapter 42,
HTSUSA, to clarify the classification of certain articles in
whole or part of fabrics coated, covered, or laminated with
opaque rubber or plastics. Section 473 of the Customs and Trade
Act provides the following:
2. For purposes of classifying articles under
subheadings 4202.12, 4202.22, 4202.32, and 4202.92,
articles of textile fabric impregnated, coated, covered
or laminated with plastics (whether compact or
cellular) shall be regarded as having an outer surface
of textile material or of plastic sheeting, depending
upon whether and the extent to which the textile
constituent or the plastic constituent makes up the
exterior surface of the article.
In other words, an article of subheading 4202.22, HTSUSA,
comprised of a plastics and textile combination which is
considered to be plastics for classification purposes will have
an outer surface of plastic sheeting if the plastic constituent
makes up the exterior surface of the article. In the instant
case, the merchandise is made of plastics material and has an
outer surface of plastic sheeting as described in subheading
4202.22.1500, HTSUSA.
HOLDING:
The sample woman's handbag is classified in subheading
4202.22.1500, HTSUSA, which provides for handbags with an outer
surface of plastic sheeting materials. The applicable rate of
duty for articles classified under this subheading is 20 percent
ad valorem. A copy of your ruling request has been forwarded to
the Intellectual Property Rights Branch, within the Customs
Service's Office of Regulations and Rulings, which will issue a
ruling on the separate issue of trademark infringement.
Sincerely,
John Durant, Director
Commercial Rulings Division
Source: rulings.cbp.gov — ruling 087691, retrieved 2026-10-12T05:19:59Z, republished verbatim. This digest is informational; only CBP issues binding rulings.