Revocation of Port Ruling Letter (PD) D85059

HQ 962589 February 25, 1999 CLA-2 RR:CR:TE 962589 GGD CATEGORY: Classification TARIFF NO.: 4202.92.1500, 4202.92.3010 Ms. Ludene Murphree The GAP, Inc. One Harrison Street San Francisco, California 94105 RE: Revocation of Port Ruling Letter (PD) D85059 Dear Ms. Murphree: In PD D85059, issued to you December 28, 1998, two tote bags identified as style numbers 144267 and 144312 were classified in subheading 4202.92.3031, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), textile category 670, the provision for “Trunks...traveling bags, toiletry bags...and similar containers...: Other: With outer surface of sheeting of plastic or of textile materials: Travel sports and similar bags: With outer surface of textile materials: Other, Other: Of man-made fibers: Other,” with a general column one duty rate of 19 percent ad valorem. We have reviewed PD D85059 and have found it to be in error. Therefore, this ruling revokes PD D85059. FACTS: In PD D85059, style nos. 144267 and 144312 are described as utility totes that are designed to correspond with dresses that will be available for sale during the spring of 1999. Each bag has double handles at the top and measures approximately 11-1/2 inches in length by 10-3/4 inches in width. Each bag has a center elastic top loop and button for closure, and each is constructed so that the top can be left open for easy access and the placement of small purchases within. The outer surface of style no. 144312 is composed of 100 percent cotton. Style no. 144267 is composed of 100 percent woven cotton printed textile material with an overlay of 100 percent silk organza, which is  -2- said to be sheer and completely covering the underlying fabric, although the floral pattern of that material is visible through the silk overlay. ISSUE: Whether the merchandise is properly classified in subheading 4202.92.3031, HTSUSA, the provision for travel, sports and similar bags with outer surface of textile materials of man-made fibers. LAW AND ANALYSIS: Classification under the HTSUS is made in accordance with the General Rules of Interpretation (GRI). GRI 1 provides that the classification of goods shall be determined according to the terms of the headings of the tariff schedule and any relative 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 may then be applied. The Explanatory Notes (EN) to the Harmonized Commodity Description and Coding System, which represent the official interpretation of the tariff at the international level, facilitate classification under the HTSUS by offering guidance in understanding the scope of the headings and GRI. Among other articles, heading 4202, HTSUSA, covers traveling bags, toiletry bags, sports bags, and similar containers. Subheading 4202.92, HTSUS, provides in part for travel, sports and similar bags. Additional U.S. Note 1 to chapter 42, HTSUS, states that: [f]or the purposes of heading 4202, the expression “travel, sports and similar bags” means goods, other than those falling in subheadings 4202.11 through 4202.39, of a kind designed for carrying clothing and other personal effects during travel, including backpacks and shopping bags of this heading.... Subheading 4202.92.3031, HTSUSA, provides for travel bags and similar bags with outer surface of textile materials of man-made fibers. Since the outer surfaces of style nos. 144267 and 144312 are described as being composed not of man-made fibers but of silk and cotton, respectively, the tote bags are not properly classified in subheading 4202.92.3031, HTSUSA. Style no. 144267 is properly classified in subheading 4202.92.3010, HTSUSA. Style no. 144312 is properly classified in subheading 4202.92.1500, HTSUSA.  -3- HOLDING: The utility tote bag identified as style no. 144267 is properly classified in subheading 4202.92.3010, HTSUSA, the provision for “Travel, sports and similar bags: With outer surface of textile materials: Other, Containing 85 percent or more by weight of silk or silk waste.” The general column one duty rate in 1998 was 19 percent ad valorem, and the 1999 rate is 18.8 percent ad valorem. The utility tote bag identified as style no. 144312 is properly classified in subheading 4202.92.1500, HTSUSA, textile category 369, the provision for “Travel, sports and similar bags: With outer surface of textile materials: Of vegetable fibers and not of pile or tufted construction: Of cotton.” The general column one duty rate is 6.8 percent ad valorem. The designated textile and apparel category may be subdivided into parts. If so, visa and quota 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 that you check, close to the time of shipment, the Status Report On Current Import Quotas (Restraint Levels), an internal issuance of the U.S. Customs Service, which is available for inspection 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 applicable to textile merchandise, you should contact your local Customs office prior to importation of this merchandise to determine the current status of any import restraints or requirements. PD D85089, issued December 28, 1998, is hereby revoked. Sincerely, John Durant, Director Commercial Rulings Division