HQ 087945

January 16, 1991

CLA-2 CO:R:C:G 087945 KWM

CATEGORY: Classification

TARIFF NO.: 4202.92.3030

Mr. Daniel C. Holland

District Director of Customs

United States Customs Service

909 First Avenue

Room 2039

Seattle, Washington 98174

RE: Protest Number 3001-90-101052; Textile coated, covered or

laminated with plastics; Plastic sheet; Travel bags and similar

bags; Outer surface; Tactile and visible.

Dear Mr. Holland:

This is in regard to the Application for Further Review of

protest number 3001-90-101052, dated June 29, 1990 by the Seattle

district office. We hold here that the protest should be denied

for the following reasons.

FACTS:

The goods at issue are described as \"Time Bandit\" waist

packs. They are waist packs, or zippered pockets for wearing

around the waist by means of a webbing strap. A large clock has

been attached to the front of the pack. The pocket is made of a

woven plastics material, which has been coated with plastics, to

simulate the appearance of nylon. The webbing strap is of an

unidentified material. The clock was not present in the sample

we received. The goods are produced in Hong Kong.

At the time of importation, the importer asserted that the

goods should be classified under the Harmonized Tariff Schedule

of the United States Annotated (HTSUSA) subheading for other

goods with an outer surface of plastic sheeting. Customs

reclassified the goods under the provision for other goods with

an outer surface of textile materials, and subjected the goods to

redelivery. Importer has filed this protest for exclusion of

merchandise from entry.

ISSUE:

Do the goods have an outer surface of textile materials,

of plastic sheeting, or of neither material?

LAW AND ANALYSIS:

Classification under the Harmonized Tariff Schedule of the

United States Annotated (HTSUSA) is made in accordance with the

General Rules of Interpretation (GRI\'s). The systematic detail

of the harmonized system is such that virtually all goods are

classified by application of GRI 1, that is, according to the

terms of the headings of the tariff schedule and any relevant

Section or Chapter Notes. In the event that the goods cannot be

classified solely on the basis of GRI 1, and if the headings and

legal notes do not otherwise require, the remaining GRI\'s may be

applied, taken in order.

The goods at issue here are classified in heading 4202,

HTSUSA, as other containers, similar to those enumerated in the

heading:

4202 . . . ; traveling bags, toiletry bags,

knapsacks and backpacks, . . . of plastic sheeting, of textile

materials, of vulcanized fiber or of paperboard, or wholly or

mainly covered with such materials;

To be classified here, merchandise such as this must be \"of . . .

or wholly or mainly covered with\" one of the materials set out in

the heading. Two of those materials relevant here, are \"textile

materials\" and \"plastic sheeting.\" Under heading 4202, HTSUSA,

classification in this case is based on what material comprises

the \"outer surface\" of the article. The outer surface is that

material which is tactile and visible. While the outer surface

of the pack has the appearance of nylon fabric (as the

manufacturer intended), we know that the material here is coated

or otherwise combined with a plastics substance. The basis for

the importer\'s claim, as we understand it, is that either the

plastic coating material, or the combined woven material and

plastics are more properly considered to be \" an outer surface of

plastic sheeting\", classified in subheading 4202.92.4500, HTSUSA.

We do not agree with the importer\'s assertions. First, we

do not believe that the presence of the plastic coating alone

constitutes plastic sheeting, and secondly, we do not believe

that the textile and plastics combination has on outer surface of

plastic sheeting.

The plastic coating by itself cannot be considered a

plastic sheet. It is not, nor has the importer indicated that it

has ever acquired the properties of sheet form, namely that it

has length and breadth significantly greater than the width.

Instead, we believe it is applied to the fabric in a liquid form.

It is more properly considered to be one element of a textile and

plastics combination.

Combinations of textiles and plastics are governed by

several notes to the HTSUSA. Among those, we find the following

Legal Note to Chapter 59, HTSUSA:

2\. Heading No. 59.03 applies to:

(a)Textile fabrics, impregnated, coated, covered or

laminated with plastics, whatever the weight per square metre and

whatever the nature of the plastic material (compact or

cellular), other than:

(1)Fabrics in which the impregnation, coating or

covering cannot be seen with the naked eye (usually chapters 50

to 55, 58, or 60); for the purpose of this provision, no account

being taken of any resulting change of color;

. . .

(3)Products in which the textile fabric is

either completely embedded in plastics or entirely coated or

covered on both sides with such material, provided that such

coating or covering can be seen with the naked eye with no

account being taken of any resulting change of color (chapter

39);

. . .

The effect is to classify as a textile fabric that material which

retains the character of a textile, and to classify as a plastic

that material which has achieved the character of plastics.

In this case, the Import Specialist determined that the

plastics applied to the PVC textile was not visible to the naked

eye. We find no basis to revoke that finding. Therefore,

according to Chapter Note 2(a)(1), above, the material here would

be classified as a textile fabric. It has not acquired the

character of a plastic sheet by virtue of the coating layer (as

anticipated by Chapter Note 2(a)(3), above). Additional U. S.

Note (2) to Chapter 42, HTSUSA, provides:

For the purposes of . . . 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.

The Import Specialist found that the tactile and visible outer

surface is that of the woven textile, despite the presence of the

coating. We find no basis to revoke that finding as well. An

examination of the goods reveals that visual and tactile

appearance of the outer surface is that of a textile. The

textile constituent makes up the exterior surface to the extent

that the character of the merchandise is that of the textile. In

fact, according to the information provide, that was precisely

the intent behind the manufacturing process used: to simulate the

appearance of nylon, itself a woven textile. It was therefore

correctly classified in subheading 4202.92.3030, HTSUSA.

HOLDING:

The protest is hereby denied. The instant merchandise, a

waist pack with clock, made of a textile material coated with

plastics not visible to the naked eye, and having the visual and

tactile appearance of a textile material, is classified in

subheading 4202.92.3030, HTSUSA. The applicable duty rate is 20

percent ad valorem. Goods classified in this subheading are

subject to quota category 670.

The designated textile and apparel category may be

subdivided into parts. If so, the visa and quota category

requirements applicable to the subject merchandise may be

affected. Since part categories are the result of international

bilateral agreements which are subject to frequent renegotiations

and changes, to obtain the most current information available, we

suggest you check, close to the time of shipment, the Status

Report on Current Import Quotas (Restraint Levels), an issuance

of the U.S. Customs Service, which is updated weekly and is

available at your local Customs office.

Due to the changeable nature of the statistical annotation

(the ninth and tenth digits of the classification) and the

restraint (quota/visa) categories, you should contact your local

Customs office prior to the importation of this merchandise to

determine the current status of any import restraints or

requirements.

Sincerely,

John A.

Durant

Director

Commercial

Rulings Division