CLA-2 R:C:T 956657 ch
District Director
U.S. Customs Service
1 East Bay Street
Savannah, Georgia 31401
RE: Application for further review of Protest No. 1703-94-100057 under 19 U.S.C., section 1514(c)(2); tariff
classification of a clutch/wallet; handbag; article of
a kind normally carried in the pocket or in the
handbag.
Dear Sir:
This is a decision on application for further review of a
protest timely filed by Kmart Corporation. We have considered
the protest and our decision follows.
FACTS:
The submitted sample, identified as style 5762, is a fold
over envelope style container with a snap flap closure. It
measures approximately 7 1/2 inches by 4 inches in its closed
position. The article features an exterior zippered coin/utility
pocket. It opens to reveal credit card slots, an identification
card window, a removable checkbook holder and slots suitable for
inserting paper currency.
The merchandise was entered under subheading 4202.32.1000,
Harmonized Tariff Schedule of the United States (HTSUS), which
provides for articles of a kind normally carried in the pocket or
in the handbag, with outer surface of sheeting of plastic, of
reinforced or laminated plastics. However, it was classified in
subheading 4202.22.1500, HTSUS, which provides for handbags, with
outer surface of sheeting of plastic.
ISSUE:
What is the proper tariff classification for the subject
merchandise?
LAW AND ANALYSIS:
Heading 4202, HTSUS, provides inter alia for handbags and
wallets. Subheadings 4202.22 through 4202.29, HTSUS, encompass
handbags; subheadings 4202.31 through 4202.39, HTSUS, describe
articles of a kind normally carried in the pocket or handbag.
The subheading Explanatory Note to heading 4202, at page 613,
indicates that wallets are classified as articles of a kind
normally carried in the pocket or in the handbag. Pursuant to
General Rule of Interpretation 6, classification of goods at the
subheading level shall be effected mutatis mutandis with General
Rules of Interpretation 1 through 5.
The term "wallet" is not defined in the HTSUS or in the
applicable Explanatory Note to heading 4202, HTSUS. However, we
note the following definitions of the term "wallet" from
lexicographic sources:
Essential Terms of Fashion: A Collection of
Definitions, Charlotte M. Calasibetta, Fairchild
Publications, 1986: An item used to carry paper money,
credit cards, photographs and sometimes with a change
purse or space for a check book or pad.
The Fashion Dictionary, Mary Brooks Picken, Funk &
Wagnalls, 1973: 1. Flat purse or pocketbook, for
carrying either paper money or coins.
Webster's New Collegiate Dictionary, G. & C. Merriam
Co., 1977: 1. a bag for carrying miscellaneous
articles while traveling; 2 a: billfold b: a
pocketbook with compartments for change, photographs,
cards, and keys.
Webster's New World Dictionary, Third College Edition,
Simon & Schuster, Inc., 1988: 1. [Archaic] a
knapsack; 2. a flat pocketbook, as of leather, with
compartments for paper money, cards, etc.; billfold.
We also recognize that the term "handbag" has been defined
as follows:
Essential Terms of Fashion: A Collection of
Definitions: Accessory carried primarily by women and
girls to hold such items as money, credit cards, and
cosmetics.
The Fashion Dictionary: Soft or rigid bag carried in
hand or on arm. Size, shape, handle, etc., depend on
fashion. Used by women as container for money and
pocket-sized accessories.
Webster's New Collegiate Dictionary: 1. traveling bag;
2. a woman's bag held in the hand or hung from a
shoulder strap and used for carrying small personal
articles and money.
Webster's New World Dictionary: A bag, usually of
leather or cloth, held in the hand or hung by a strap
from the arm or shoulder and used, by women, to carry
money, keys, and personal effects.
We are of the opinion that the determinative feature of a
handbag is its ability to hold several objects not associated
with a wallet. In this instance, style 5762 is fitted to hold
objects associated with a wallet. It is flat and possesses slots
and pockets to hold credit cards, identification cards, paper
currency and coins. In addition, it is of a size suitable for
carrying in a handbag. The article does not possess sufficient
capacity to hold small personal effects which are typically
carried in the handbag (e.g., hairbrush, cosmetics, keys on a
chain). Consequently, we conclude that style 5762 is most
specifically described by the provision for articles of a kind
normally carried in the pocket or in the handbag.
HOLDING:
Therefore, based on the foregoing discussion, this protest
should be granted in full. A copy of this decision should be
attached to the CF 19 Notice of Action to satisfy the notice
requirement of section 174.30(a), Customs Regulations.
In accordance with Section 3A(11)(b) of Customs Directive
099 3550-065, dated August 4, 1993, Subject: Revised Protest
Directive, this decision should be mailed by your office to the
protestant no later than 60 days from the date of this letter.
Any reliquidation of the entry in accordance with the decision
must be accomplished prior to mailing of the decision. Sixty
days from the date of the decision the Office of Regulations and
Rulings will take steps to make the decision available to Customs
personnel via the Customs Rulings Module in ACS and the public
via the Diskette Subscription Service, Freedom of Information Act
and other public access channels.
Sincerely,
John A. Durant, Director
Commercial Rulings Division