CLA-2 RR:CR:TE 961358 RH
Chief, Branch 3
National Commodity Specials Division
U.S. Customs Service
6 World Trade Center
New York, NY 10048
RE: Heading 4202, HTSUSA; Handbag; Tote Bag; Travel Bag; Additional U.S. Note 2, Chapter 42; Adolco Trading Company v. United States, 71 Cust. Ct. 145; C.D. 4487
Dear Sir:
This is in reply to your memorandum dated February 4, 1998, requesting reconsideration of Port Decision C82588, concerning the classification of two styles of tote/handbags.
FACTS:
Two bags are at issue in this case. Style A970669 is approximately 11 inches by 8 inches by 3½ inches. The other bag, style A970709, is approximately 9 inches by 6 inches 3 inches. As described in C82588, both bags feature the following characteristics:
A) Textile lined undivided interior.
B) Interior sidewall zippered pocket.
C) Top metal snap closure.
D) Self material shoulder straps.
E) Exterior pocket without closure.
F) Metal emblem on exterior “COLLECTION NEW YORK”.
G) Outer surface is a textile backed PVC sheeting. PVC is embossed to imitate a vinyl fabric.
In PD C82588, the Port of Providence, Rhode Island, classified the two bags under subheading 4202.22.1500 of the Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides, in part, for handbags, whether or not with shoulder strap, including those without handle, with outer surface of sheeting of plastic.
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Your office contends that the bags should have been classified under subheading 4202.92.4500, HTSUSA, as travel, sport and similar bags with outer surface of sheeting of plastic or of textile materials, other.
ISSUE:
Are the bags under consideration classifiable in subheading 4202.22, HTSUSA, as handbags or under subheading 4202.92, HTSUSA, as travel, sport and similar bags?
LAW AND ANALYSIS:
Classification under the HTSUSA 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.
Heading 4202, HTSUSA, encompasses the following articles:
Trunks, suitcases, vanity cases, attache cases, briefcases, school cases, binocular cases, camera cases, musical instrument cases, gun cases, holsters and similar containers; traveling bags, toilet bags, knapsacks and backpacks, handbags, shopping bags, wallets, purses, map cases, cigarette cases, tobacco pouches, tool bags, sports bags, bottle cases, jewelry boxes, powder cases and similar containers, of leather or of composition leather, of sheeting of plastics, of textile materials, of vulcanized fiber or of paperboard, or wholly or mainly covered with such materials or with paper.
In HQ 957917, dated July 7, 1995, Customs cited Adolco Trading Co. v. United States, 71 Cust. Ct. 145, C.D. 4487 (1973), which held that tote bags were described in broad terms:
The evidence establishes that . . . the term tote or tote bag is used in the trade to
cover various types of carry bags, including shopping bags, and bags which may be
luggage . . . and others which may be handbags. Thus the fact that an article may be
bought, sold or referred to as a tote or tote bag does not establish that it is a handbag,
as defined in the tariff schedules.
In your opinion, the bags at issue, described as totes/handbags, are small shopper-type tote bags, as opposed to a purse or handbag. You state that the bags are designed to permit easy access so that a lady may easily place small purchases within them when traveling about. Moreover, you argue that the wide pleated gusset is intended to expand as small bulk items are placed inside the bags. Thus, you recommend classification of the bags under subheading 4202.92, as travel, sport and similar bags.
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The provision for travel, sports and similar bags is defined by Additional U.S. Note 1, Chapter 42, HTSUSA, as follows:
For the purposes of heading 4202, the expression "travel, sport and similar bags" means goods, other than those falling in subheadings 4202.11 through 4202.39, of a kind used for carrying clothing and other personal effects during travel, including backpacks and shopping bags of this heading, but does not include binocular cases, camera cases, musical instrument cases, bottle cases and similar containers.
In HQ 957917, supra, Customs classified certain “tote” bags as travel, sport and similar bags within the meaning of Additional U.S. Note 1, Chapter 42, HTSUSA. The bags in that ruling were made from coarse, cotton canvas and were often printed with company logos or promotional or advertising information. Two styles had single snap closures; the rest had no means of closure. The bags had no pockets and were not lined or reinforced. Based on those characteristics, we found it unlikely that the bags were used in a manner similar to a women's handbag. We further found that the canvas tote bags were multipurpose bags used to carry any number of sundry articles, such as food, books and/or clothing.
Another ruling in which Customs classified a “tote” under subheading 4202.92, as a travel bag is HQ 955515, dated May 5, 1994. In that ruling, we held that tote bags are generally used to transport from place to place personal belongings, including clothing. We said “transport could be local, such as between home and office, or extended, as when clothing and/or other personal belongings are packed in a tote bag for a picnic, day at the beach, weekend trip or the like.” The bag in that case measured 12 inches by 14.75 inches by 4 inches. The upper portion was made of clear plastic and the bottom was made of leather. It also had leather covered handles. The bag was not lined and had no pockets.
Customs has also classified bags referred to as “totes” under subheading 4202.22, as handbags. The term "handbags" includes pocket books, purses, shoulder bags, clutch bags, and similar articles customarily carried by women or girls, but not including luggage, flat goods or shopping bags. Tote bags are those bags that are larger than handbags. They are substantially constructed and designed to contain various items including clothing and personal effects while traveling, and usually have at least one side which exceeds 12 inches in length. HQ 082271, dated
December 1, 1988.
In HQ 955552, dated August 15, 1994, Customs classified a pink lady’s shoulder bag as a handbag under subheading 4202.22, HTSUSA. The bag measured approximately 14 inches by 9½ inches with a tapered gusset two inches wide at the top and four inches wide at the bottom. The bag had two shoulder straps approximately 26 inches in length and was divided into two separate compartments, each with a zipper. The interior of the bag was lined and the bottom and corners were reinforced. We held that the bag was not a multipurpose bag used to carry a number of articles such as food, books, or clothing, and that it was not suitable for travel or
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shopping. While the bag could conceivably have been employed for some limited use as a sports bag, we stated that the primary purpose of the bag was as a traditional woman's handbag. Its design and construction, notably the shoulder straps, reinforcement, linings, inside zipper pocket, style of compartmentalization and zipper closure were all strongly indicative of a bag which is used normally by women and girls to carry personal items on a daily basis.
In a more recent ruling, HQ 961849, dated June 5, 1998, Customs classified a women’s “tote” bag under subheading 4202.22, as a handbag. That bag measured approximately 11½ inches by 10 inches by 3 inches. It had an outer surface of 100 percent nylon woven fabric and was lined with woven fabric of man-made fibers. It also had two leather carrying straps. The interior featured a large zippered central compartment which divided the bag’s interior and created three separate, full-sized compartments, two of which were open topped and without closures. It also had a smaller zippered pocket within one of the interior sides. In that ruling, we found that the bag was designed, constructed and intended to be used as a woman’s handbag, not as a tote or shopping bag. Again, its dimensions, lining, zippered pockets, and manner of compartment- alization indicated its purpose to contain certain items normally carried in a woman’s handbag, such as money, keys, glasses, etc. Moreover, the bag had insufficient additional capacity for use as a multipurpose carrier of any number of sundry articles (such as food, books, and/or clothing).
The two styles of bags in question are akin to a women’s or girls’ handbag. Like the bags in HQ 961849 and 955552, the bags at issue do not have sufficient capacity for use as a multipurpose bag for carrying books, clothing, etc. Furthermore, the bags are lined and, although they do not have individual compartments, they have zippered pockets within the interior and a pocket on the exterior without a closure. The bags also have a snap closure. They are sufficient to carry keys, a wallet, sunglasses and similar articles generally carried in a woman’s handbag. Thus, we find that the bags were correctly classified in PD C82588 as handbags under subheading 4202.22.1500.
Finally, we agree with you that characteristics A through F listed on page one do not establish that the bags are handbags. However, they are relevant factors which Customs considers when classifying handbags as well as travel, sport and similar bags.
HOLDING:
Style A970669 and style A970709 are 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 or of textile materials: With outer surface of sheeting of plastic.” They are dutiable at the general column one rate at 18.4 percent ad valorem.
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Port Decision C82588 is affirmed.
Sincerely,
John Durant, Director
Commercial Rulings Division