CLA-2 CO:R:C:G 088050 CC 855066
Mr. Jack M. Maleh
Cradle Togs, Inc.
77 South First Street
Elizabeth, N.J. 07206
RE: Reconsideration of DD 855066; classification of children's
handbags; not in part of braid; classified under subheading
4202.22.8050
Dear Mr. Maleh:
This letter is in response to your request for
reconsideration of DD 855066, dated August 13, 1990, concerning
the classification of children's handbags. Samples were
available for examination except for Style 29914.
FACTS:
The merchandise at issue, designated by you as style numbers
29550, 29914, and 9371, is children's handbags. They each
measure approximately 5 inches by 4 inches and are made of a
mixture of 65 percent polyester and 35 percent cotton. A
shoulder strap, measuring approximately 24 inches long, is sewn
to both sides of each handbag. Near the top of each bag is a
small braided strip of fabric, which measures approximately 1/8-
inch wide and which serves to gather the top of the bag closer
together. On style 29550 the strip of braid is sewn into the
fabric so that it cannot be seen; on style 9371 the strip of
braid is visible.
ISSUE:
Whether the merchandise at issue is classifiable under
subheading 4202.22.40 of the Harmonized Tariff Schedule of the
United States Annotated (HTSUSA)?
LAW AND ANALYSIS:
Classification of merchandise under the HTSUSA is in
accordance with the General Rules of Interpretation (GRI's),
taken in order. GRI 1 provides that classification shall be
determined according to the terms of the headings and any
relative section or chapter notes.
Heading 4202, HTSUSA, provides for handbags, among other
articles. The merchandise at issue can be used by children to
carry small items. It is best described as a handbag and is
classifiable in Heading 4202.
You believe that the appropriate subheading for this
merchandise is 4202.22.40, HTSUSA, which provides for articles
wholly or in part of braid. General Note 7 to the HTSUSA
provides in pertinent part the following:
Definitions. For the purposes of the tariff schedule,
unless the context otherwise requires--
...
(e) The terms "wholly of", "in part of", and "containing",
when used between the description of an article and a
material (e.g., "woven fabrics, wholly of cotton"),
have the following meanings:
...
(ii) "in part of" or "containing" mean that the goods
contain a significant quantity of the named
material.
With regard to the application of the quantitative
concepts specified above, it is intended that the de
minimis rule apply.
The de minimis rule states that an ingredient or component
of an article may be ignored for classification purposes
depending upon "whether or not the amount used has really
changed or affected the nature of the article and, of course, its
salability." Varsity Watch Company v. United States, 34 CCPA
155, C.A.D. 359 (1947). The Customs Service has determined in
application of the de minimis rule to "in part of braid" that if
the quantity of braid in the sample submitted served a useful
purpose or affected the nature of the article or increased the
salability of the article, it would be considered in part of
braid. See, e.g., HRL 084340, dated August 9, 1989.
The amount of braid on this merchandise is very small and in
one sample is not visible at the surface. In addition, we do not
believe that the braid changes or affects the nature of this
merchandise or its salability. Therefore this merchandise is not
classifiable as wholly or in part of braid in subheading
4202.22.40, HTSUSA.
HOLDING:
The merchandise at issue is classified under subheading
4202.22.8050, HTSUSA, which provides for handbags, with outer
surface of textile materials, other, other, other, of man-made
fibers. The rate of duty is 20 percent ad valorem, and the
textile category is 670.
DD 855066, dated August 13, 1990, is affirmed.
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.
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.
Sincerely,
John Durant, Director
Commercial Rulings Division