CLA-2 CO:R:C:T 950363 CRS
Kevin J. Downey, Esq.
Sullivan & Lynch
156 State Street
Boston, MA 02109
RE: Tote bags of man-made material; handbags; travel, sports and
similar bags; Additional U.S. Note 1, Chapter 42, HTSUSA.
Dear Mr. Downey:
This is in reply to your letter dated September 11, 1991, on
behalf of The Gem Group, Inc., in which you requested a tariff
classification ruling under the Harmonized Tariff Schedule of the
United States Annotated (HTSUSA). Samples of the merchandise at
issue were submitted and are described below.
FACTS:
The merchandise in question consists of two open-top tote
bags of man-made materials. Style 2226 is made of nylon textile
material and measures approximately 13.5" x 14.75" x 4.75".
Style 3317 is made from rayon textile material and measures
approximately 14" x 11.5" x 4.75". Both tote bags are unlined
and have double textile carrying straps.
ISSUE:
The issue presented is whether the tote bags in question are
classifiable as handbags, or, pursuant to Additional U.S. Note 1,
Chapter 42, HTSUSA, under a residual provision for travel, sports
and similar bags.
LAW AND ANALYSIS:
The relevant heading for the purposes of this ruling is
heading 4202, HTSUSA, which provides, inter alia, for trunks,
suitcases, vanity cases, attache cases, briefcases...and similar
containers; traveling bags...handbags...sports bags...and similar
containers of...textile materials.... Within heading 4202, the
pertinent subheadings are subheading 4202.22, HTSUSA, which
provides for handbags...of textile material; and subheading
4202.92, HTSUSA, which provides for other (articles of heading
4202)...of textile material. The residual provision of the
latter subheading is further broken down at the U.S. level (eight
digits) into provisions for travel, sports and similar bags, and
for musical instrument cases, and a further residual category for
other containers.
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, sports 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.
The instant tote bags are made from nylon and rayon and are
often printed with company logos, or promotional or advertising
information. Since they are of relatively coarse construction,
carry advertising and provide little protection for whatever
items they may contain, it is unlikely that the tote bags in
question are used in a manner similar to a women's handbag.
Instead, it is Customs' opinion that tote bags similar to those
at issue are used as multipurpose bags to carry any number of
sundry articles, such as food, books and/or clothing. Since
they do not fit the terms of subheadings 4202.11 through 4202.39,
and since they are a type of bag used to carry clothing and other
personal effects during travel, they meet the definition of
travel, sports and similar bags of Additional U.S. Note 1,
Chapter 42, HTSUSA.
HOLDING:
The tote bags at issue are classifiable in subheading
4202.92.3030, HTSUSA, under the provision for trunks...shopping
bags...and similar articles...: other: with outer surface of
plastic sheeting or of textile materials: travel, sports and
similar bags: with outer surface of textile materials: other:
of man-made fibers: other. They are dutiable at the rate of 20
percent ad valorem and are subject to textile category 670.
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, you should contact your local
Customs office prior to importation of this merchandise to
determine the current status of any import restraints or
requirements.
Sincerely,
John Durant, Director
Commercial Rulings Division