Modification of DD 812294 (7/14/95); 4202.22.1500; classification of handbag of plasticcoated textile material; not classifiable as a handbag with outer surface of leather.

HQ 958282 August 10, 1995 CLA-2 CO:R:C:T 958282 SK CATEGORY: Classification TARIFF NO.: 4202.22.1500 Mr. Mauritz Plenby Associated Merchandising Corp. 1440 Broadway New York, N.Y. 10018 RE: Modification of DD 812294 (7/14/95); 4202.22.1500; classification of handbag of plastic coated textile material; not classifiable as a handbag with outer surface of leather. Dear Mr. Plenby: On July 14, 1995, the Customs port at Providence, Rhode Island issued you District Ruling (DD) 812294 in which we classified a handbag with an outer surface of plastic coated textile material under subheading 4202.21.9000, HTSUSA. Upon review, we have determined that DD 812294 is partially in error. This modification is limited to the classification of style 8957, the ladies' handbag. The classification of the pouch under subheading 4202.92.1500, HTSUSA, remains unmodified. Our analysis follows. FACTS: The handbag the subject of this modification has an outer surface of plastic coated textile material. It has a leather shoulder strap measuring approximately 52 inches. The handbag measures approximately 11 inches by 6-1/2 inches by 2-1/2 inches and features an exterior zipper and a top closure secured by a zipper. - 2 - ISSUE: What is the proper classification of the handbag at issue? LAW AND ANALYSIS: Classification of merchandise under the HTSUSA is in accordance with the General Rules of Interpretation (GRI's). GRI 1 provides that classification shall be determined according to the terms of the headings and any relative section or chapter notes. Where 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 may be applied, in order of their appearance. Heading 4202, HTSUSA, provides for, inter alia, ladies' handbags. In DD 812294, Customs classified style 8957 under subheading 4202.21.9000, HTSUSA, which provides for, in pertinent part, handbags, whether or not with shoulder strap, including those without handle, with outer surface of leather, valued over $20 each. The subject handbag, however, is made with an outer surface of plastic coated textile material. Handbags with an outer surface of this material are properly classifiable under subheading 4202.22.1500, HTSUSA, which provides for handbags, whether or not with shoulder strap, including those without handle, with outer surface of sheeting of plastic. HOLDING: DD 812294 is partially modified. Style 8957 is classifiable under subheading 4202.22.1500, HTSUSA, which provides for "handbags, whether or not with shoulder strap, including those without handle: with outer surface of sheeting of plastic," dutiable at a rate of 19.6 ad valorem. There is no attendant textile quota category applicable to the subject merchandise at this time. In order to ensure uniformity in Customs' classification of this merchandise and eliminate uncertainty, pursuant to section 177.9(d)(1), Customs Regulations (19 CFR 177.9(d)(1)), DD 812294 is partially modified to reflect the above classification effective with the date of this letter. -3- This partial modification is not retroactive. However, for the purposes of future transactions, DD 812294 will not be valid for importations of style 8957 arriving in the United States after the date of this notice. Sincerely, John Durant, Director Commercial Rulings Division