CLA-2 CO:R:C:T 957220 ch
Robert Persily
Freight Brokers International, Inc.
1200 Brunswick Avenue
Far Rockaway, New York 11691
Re: Tariff classification of wallets and handbags; articles
of a kind normally carried in the handbag or pocket.
Dear Mr. Persily:
This is in response to your letter of September 19, 1994, on
behalf of Etienne Aigner, requesting tariff classification under
the Harmonized Tariff Schedule of the United States (HTSUS).
Four samples were submitted to this office for examination.
Please be advised that we are retaining the samples in order to
insure uniformity of classification for similar articles.
FACTS:
The four samples feature an exterior composed mainly of
cotton with leather trim and/or flaps.
The first sample, style #01ES (Indexer on a String), is a
tri-fold container with a detachable carrying strap. It measures
approximately 4 3/4 inches in width, 4 1/2 inches in height and
is approximately 1 inch thick in its closed position. When
opened the article measures approximately 8 1/4 inches in height
(excluding the flap). This item features an exterior change
pocket secured by means of a snap flap, which measures
approximately 3 1/2 inches in height and 4 1/4 inches in width.
The interior is composed of vinyl and possesses two billfold
sections for paper currency and eight credit card slots.
The second sample, style #03ES (Eyeglass on a String), is a
bifold accessory with a detachable shoulder strap. It measures
approximately 7 1/4 inches in length, 3 3/4 inches in width and
is 1/2 inches thick in its closed position. When opened, the
item measures approximately 14 3/4 inches in length. A spectacle
pouch secured by means of a snap flap has been affixed to the
front exterior of the article. The opposite exterior wall
features a zippered coin/utility pocket measuring approximately 2
1/2 inches by 5 3/4 inches. The vinyl interior includes seven
credit card slots, an identification card window, two billfold
sections for paper currency and a flat utility pocket measuring
approximately 5 1/2 inches by 3 inches.
Style #02Es (Clutch Organizer on a String) is a tri-fold
container with a detachable shoulder strap. It measures
approximately 8 inches in width by 4 3/4 inches in height and is
secured by means of a double snap closure which allows the
article to expand. When opened, this item measures approximately
14 1/4 inches in height. The exterior possesses a zippered
coin/utility pocket measuring approximately 2 3/4 inches by 6 1/2
inches. The vinyl interior has been divided into thirds. The
top third features a permanently affixed compact mirror and a
full wall flat pocket suitable for paper currency. The middle
third possesses a large gussetted pocket and a zippered wall
pocket. Eight credit card slots have been affixed along the
front of the gussetted pocket. A pen holder has been placed
between the middle and bottom sections. The bottom third
features a removable checkbook cover inserted into a slot, a
clear plastic identification card window, a slot suitable for
paper currency and a utility slot measuring approximately 6 1/2
inches by 3 inches.
Style #6104 (Mini Bag Organizer) is a semi-oval shaped
zippered bag with a permanently affixed shoulder strap. It
measures approximately 5 1/2 inches in height, 7 1/2 inches wide
and 1 1/2 inches thick. A front full wall flap is secured to the
main body by means of a snap closure. The flap opens to reveal a
leather interior with eight credit card slots, two utility
pockets measuring 4 inches by 7 1/2 inches, a pen holder and an
identification card window.
Hangtags affixed to the samples identify Etienne Aigner as
an established manufacturer of handbags.
ISSUE:
Whether the subject merchandise is classified in subheading
4202.22, HTSUS, which provides for handbags; or subheading
4202.32, HTSUS, which provides for articles of a kind normally
carried in the pocket or in the handbag?
LAW AND ANALYSIS:
Heading 4202, HTSUS, provides inter alia for handbags and
wallets. Subheading 4202.22, HTSUS, encompasses handbags;
subheading 4202.32, HTSUS, includes 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 within subheading 4202.32. 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.
Each of the four samples possess attributes of both wallets
and handbags. For example, they feature credit card slots, paper
currency pockets and identification card windows, which are
associated with wallets. On the other hand, these articles
possess shoulder straps and in some instances feature open and
zippered pockets designed to carry a variety of personal effects,
which are attributes of handbags. As the four samples are
described by two subheadings within heading 4202, HTSUSA, we must
resort to General Rule of Interpretation 3 to determine their
proper classification.
In Headquarters Ruling Letter (HRL) 956241, dated April 22,
1994, we classified a container substantially similar to style
#01ES. In that decision, we observed that the container was
specially shaped or fitted to hold articles associated with
wallets (e.g. credit cards, coins, paper currency) and would fit
comfortably into a handbag. On the other hand, it was not large
enough to accommodate items normally carried in a handbag, such
as a hairbrush, cosmetics or a set of keys on a chain. Although
the presence of the carrying strap suggested that it would
actually be used in a manner consistent with a handbag, we
determined that the strap in and of itself should not affect its
classification. In addition, we were of the opinion that the
container was of the same class or kind as wallets. Accordingly,
the article was classified as an article normally carried in the
pocket or in the handbag. As sample style #01ES is substantially
similar to the container which was the subject of HRL 956241, it
shall also be classified as an article of a kind normally carried
in the pocket or in the handbag.
Similarly, style #03ES is also of the same class or kind as
a wallet. It is flat, fitted to hold credit cards,
identification cards, paper currency and coins. We note that the
addition of a spectacle case holder is a step in the direction of
a handbag, as the article begins to take the character of a
carry-all container. However, the article does not possess
compartments designed to carry small personal effects which are
typically carried in the handbag (e.g. comb, pen, hairbrush,
cosmetics, keys on a chain). Consequently, in this instance we
conclude that style #03ES is most specifically described by the
provision for articles of a kind normally carried in the pocket
or in the handbag.
Style #02Es, on the other hand, must be regarded as a
carrying bag. We recognize that this item incorporates certain
attributes of a wallet, such as credit card slots, an
identification card window and a pocket for paper currency.
However, it is more in the nature of a carry-all accessory than a
wallet. For example, the center gussetted pocket is large enough
to hold keys, small cosmetics, tissues, as well as a comb or
lipstick and other personal effects. In addition, the article
has been fitted so as to include a pen, a mirror and has several
slots for odds and ends. Consequently, we conclude that style
#02ES is classifiable as a handbag.
The main body of style #6104 is a clutch bag which features
a single large compartment suitable for carrying keys, cosmetics,
a hairbrush, etc. The article features a side flap which, when
opened, reveals slots for identification and credit cards, paper
currency and a pen holder. These are features associated with a
wallet. However, when viewing the article as a whole, the fitted
slots are features which augment its main purpose as a carrying
bag for various personal effects. Accordingly, style #6104 is
also classifiable as a handbag.
HOLDING:
Styles #01ES and #03ES are classifiable under subheading
4202.32.4000, HTSUS, which provides inter alia for wallets:
articles of a kind normally carried in the pocket or in the
handbag: with outer surface of textile materials: of vegetable
fibers and not of pile or tufted construction: of cotton. The
applicable rate of duty 7.2 percent ad valorem. The textile
quota category is 369.
Styles #02ES and #6104 are classifiable under subheading
4202.22.4500, HTSUS, which provides inter alia for handbags,
whether or not with shoulder strap, including those without
handle: with outer surface of textile materials: other: of
vegetable fibers and not of pile or tufted construction: of
cotton. The applicable rate of duty is 7.2 percent ad valorem.
The textile quota category is 369.
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 the subject of frequent negotiations 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 issuance
of the U.S. Customs Service, which is updated weekly and is
available at the 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 the local
Customs office prior to importing the merchandise to determine
the current status of any import restraints or requirements.
Sincerely,
John Durant, Director