OT:RR:CTF:CPMMA H321679 GH
Ms. Melissa Jimenez
Jia Home
500 S. Palm Ave.
Alhambra, CA 91803
RE: Affirmation of NY N321380; Classification of hamper tote bags
Dear Ms. Jimenez:
This is in response to your request for reconsideration of New York Ruling Letter (NY)
N321380, issued to you September 24, 2021, which concerns the tariff classification of four
hamper tote bags. In NY N321380, U.S. Customs and Border Protection (CBP) classified the
merchandise in heading 4202, Harmonized Tariff Schedule of the United States (HTSUS), which
provides for “Trunks, suit-cases, vanity-cases, executive-cases, brief-cases, school satchels,
spectacle cases, binocular cases, camera cases, musical instrument cases, gun cases, holsters and
similar containers; travelling-bags, insulated food or beverages bags, toilet bags, rucksacks,
handbags, shopping-bags, wallets, purses, map-cases, cigarette-cases, tobacco-pouches, tool
bags, sports bags, bottle-cases, jewellery boxes, powder-boxes, cutlery cases and similar
containers, of leather or of composition leather, of sheeting of plastics, of textile materials, of
vulcanised fibre or of paperboard, or wholly or mainly covered with such materials or with
paper.” For the reasons set forth below, we affirm NY N321380.
The subject merchandise was described in NY N321380 as follows:
You have referred to the articles as hamper bags. They are four tote bags of the type designed and
sized to provide storage, protection, portability, and organization to personal effects, such as
clothing, during travel. In your correspondence, you stated that the outer surface of each article is
constructed of a textile material that is 80% polyester and 20% cotton. You also stated that the
outer surface is not coated with plastic sheeting. Based on the submitted photo, four bags are
identical in construction, size, and materials except for the decorative design. Each bag features
two handles. Each article measures approximately 15.9″ (L) x 10″ (W) x 20.9″ (H).
Descriptions of the hamper tote bags in your reconsideration request are consistent with
those set forth above and with the samples sent to our office. You further argue in your
submission that the primary use of the tote bags is for storage of household laundry in the home.
The issue is whether rthe subject hamper tote bags are classified in heading 4202, HTSUS, which
provides for trunks, suitcases, satchels and bags; or in heading 9403, HTSUS, which provides for
furniture.
Classification of goods under the HTSUS is governed by the General Rules of
Interpretation (GRI). GRI 1 provides that classification 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 GRIs 2 through 6 may then be applied in order.
The HTSUS provisions under consideration are as follows:
4202 Trunks, suit-cases, vanity-cases, executive-cases, brief-cases, school satchels, spectacle
cases, binocular cases, camera cases, musical instrument cases, gun cases, holsters and
similar containers; travelling-bags, insulated food or beverages bags, toilet bags,
rucksacks, handbags, shopping-bags, wallets, purses, map-cases, cigarette-cases, tobacco-
pouches, tool bags, sports bags, bottle-cases, jewellery boxes, powder-boxes, cutlery
cases and similar containers, of leather or of composition leather, of sheeting of plastics,
of textile materials, of vulcanised fibre or of paperboard, or wholly or mainly covered
with such materials or with paper:
Other:
4202.92 With outer surface of sheeting of plastics or of textile materials:
Travel, sports and similar bags:
4202.92.31 Of man-made fibers:
4202.92.3131 Other.
* * * *
9403 Other furniture and parts thereof:
9403.89 Other:
9403.89.60 Other:
9403.89.6015 Other.
The Harmonized Commodity Description and Coding System Explanatory Notes
(“ENs”) constitute the official interpretation of the Harmonized System at the international level.
While neither legally binding nor dispositive, the ENs provide a commentary on the scope of
each heading of the HTSUS and are generally indicative of the proper interpretation of these
headings. See T.D. 89-80, 54 Fed. Reg. 35127, 35128 (Aug. 23, 1989).
Note 2 to chapter 42, HTSUS, in pertinent part, states:
This Chapter does not cover:
(k) Articles of Chapter 94 (for example, furniture, luminaires and lighting fittings)
The ENs to heading 42.02 provide, in pertinent part:
The expression “similar containers” in this second part includes note-cases, writing-cases,
pen-cases, ticket-cases, needle-cases, key-cases, cigar-cases, pipe-cases, tool and jewellery rolls,
shoe-cases, brush-cases, etc.
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The ENs to Chapter 94 of the HTSUS state, that for the purposes of this Chapter, the term
“furniture” means:
(A) Any “movable” articles (not included under other more specific headings of the
Nomenclature), which have the essential characteristic that they are constructed for placing on
the floor or ground, and which are used, mainly with a utilitarian purpose, to equip private
dwellings, hotels, theatres, cinemas, offices, churches, schools, cafés, restaurants,
laboratories, hospitals, dentists’ surgeries, etc., or ships, aircraft, railway coaches, motor
vehicles, caravan-trailers or similar means of transport. (It should be noted that, for the
purposes of this Chapter, articles are considered to be “movable” furniture even if they are
designed for bolting, etc., to the floor, e.g., chairs for use on ships). Similar articles (seats,
chairs, etc.) for use in gardens, squares, promenades, etc., are also included in this category.
The ENs to 94.03 provide in pertinent part:
The heading includes furnitures for:
(1) Private dwellings, hotels, etc., such as : cabinets, linen chests, bread chests, log chests; chests of
drawers, tallboys; pedestals, plant stands; dressing-tables; pedestal tables; wardrobes, linen
presses; hall stands, umbrella stands; side-boards, dressers, cupboards; food-safes; bedside tables;
beds (including wardrobe beds, camp-beds, folding beds, cots, etc.); needlework tables; stools and
foot-stools (whether or not rocking) designed to rest the feet, fire screens; draught-screens;
pedestal ashtrays; music cabinets, music stands or desks; play-pens; serving trolleys (whether or
not fitted with a hot plate)
The heading does not include :
(a) Travelling chests, trunks and the like, not having the character of furniture (heading 42.02).
* * * *
In NY N321380, CBP classified the subject hamper tote bags in heading 4202, HTSUS,
as “Trunks, suit-cases, vanity-cases, executive-cases, brief-cases, school satchels, spectacle
cases, binocular cases, camera cases, musical instrument cases, gun cases, holsters and similar
containers; travelling-bags, insulated food or beverages bags, toilet bags, rucksacks, handbags,
shopping-bags, wallets, purses, map-cases, cigarette-cases, tobacco-pouches, tool bags, sports
bags, bottle-cases, jewellery boxes, powder-boxes, cutlery cases and similar containers, of
leather or of composition leather, of sheeting of plastics, of textile materials, of vulcanised fibre
or of paperboard, or wholly or mainly covered with such materials or with paper.” In so holding,
CBP concluded that the tote bags are designed to provide “storage, protection, portability, and
organization” to clothes and other personal effects during travel, and are therefore classified as a
“similar container” in heading 4202, HTSUS. See Otter Prods., LLC v. United States, 834 F.3d
1369, 1377–78 (Fed. Cir. 2016).
In your reconsideration request, you argue that the subject hamper tote bags should not be
classified in heading 4202, HTSUS, but instead should be classified as “other furniture” of
heading 9403, HTSUS because “the primary use is for storage of household laundry and [the
subject merchandise] is a hamper being kept at home.” As a preliminary matter, Note 2(k) of
Chapter 42, HTSUS, excludes articles of Chapter 94 from the chapter. As such, an article must
be excluded from Chapter 94 before it can be considered in Chapter 42.
The EN to Chapter 94 establishes that “furniture” is defined as a utilitarian, movable
article constructed for placing on the floor or ground to equip private establishments. See
generally NY N300321 (Sept. 25, 2018), NY N300315 (Sept. 25, 2018), NY N300370 (Sept. 20,
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2018), NY N300368 (Sept. 20, 2018). EN 94.03 also lists types of “furniture,” for the purpose of
heading 9403, HTSUS, that are included in the definition. CBP has held the definition of
“furniture” under the EN to Chapter 94 is not all encompassing; a more specific heading that
better describes the article is preferable to the more general “furniture” heading. See
Headquarters Ruling Letter (HQ) H264754 (May 9, 2016).
The examples listed throughout Chapter 94 and in the ENs, as well as the relevant rulings
relating to heading 9403, HTSUS, describe types of furniture that are sufficiently large to be
floor standing (except for those that are wall mounted), are ridged and maintain their shape, are
substantial in nature, and can stand on their own. In NY N243163, dated July 16, 2013, CBP
determined that, despite having handles, a collapsible organizer tote designed for laundry,
sporting goods, and other storage uses was classified in Chapter 94 because the elongated design
provided for storage over movement, and generally two people would be needed to transport the
organizer. In NY N241804, June 4, 2013, laundry bags designed to be hung from a pull-out
aluminum frame within a closet organizer system were classified in Chapter 94 because the bags
were a part of a “unit furniture” system and used in conjunction with a metal frame. A variety of
other rulings classify merchandise described as “laundry hampers” in heading 9403, HTSUS —
but each of these hampers are either hard-sided laundry hampers or textile-sided and rattan-sided
hampers with metal frames to maintain the shape of the hamper. See, e.g., NY N300321 (Sept.
25, 2018), NY N300315 (Sept. 25, 2018), NY N300368 (Sept. 20, 2018), NY N243163 (Jul. 16,
2013).
The subject merchandise is not provided for eo nomine in EN 94.03 and do not conform
to the definition of “furniture” under Chapter 94. The hamper totes, while sufficiently large
enough to be classified in heading 9403, HTSUS, are made of light-weight fabric without any
internal supporting structure that enable the totes to be floor standing. When the totes are empty,
they nominally remain standing and, even when they do stand, are in an irregular shape. The
totes do not have a frame or any other addition to the textile in order to assist the tote in
maintaining a specific shape. These totes are not designed or intended to be used as furniture but
are instead used to transport laundry and other items to a variety of locations, including a
laundromat. This is further demonstrated by their functional textile handles, a feature rarely
found on laundry hampers classified in heading 9403, HTSUS. Therefore, because the tote bags
do not conform to the definition of “furniture” under Chapter 94, the subject merchandise is
excluded from heading 9403, HTSUS, and CBP concludes that the articles were correctly
classified in heading 4202, HTSUS.
In considering other HTSUS headings for the subject merchandise, rulings have
consistently classified products similar to the subject merchandise in heading 4202, HTSUS. In
NY N062223, dated June 25, 2009, CBP ruled that a tote bag, made of polyester knit mesh
textile material with handles and without any form of closure, is classified in heading 4202
because it is “designed to provide storage, protection, portability, and organization to a wide
variety of things, such as, laundry, groceries and personal effects during travel.” See also NY
J82957 (April 15, 2003) (ruling that a duffle bag made of polypropylene man-made fiber textile
material designed to contain clothing and other personal effects during travel is classified in
4202.92.3031); and NY I83716 (June 27, 2002) (ruling that a drawstring-carrying bag made of a
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knit man-made fiber textile material used to carry sport equipment or laundry is classified in
4202.92.3031, HTSUSA (Annotated)).
Based on the information provided in the ruling request, by application of GRI 1, the
subject hamper tote bags are properly classified under heading 4202, HTSUS, specifically
subheading 4202.92.3131, HTSUSA, which provides for “Trunks, suitcases, vanity cases,
attach[é] cases, briefcases, school satchels, … and similar containers; traveling bags, insulated
food or beverage bags, toiletry bags, knapsacks and backpacks, handbags, shopping bags … and
similar containers…: Other: With outer surface of sheeting of plastics or of textile materials:
Travel, sports, and similar bags: With outer surface of textile materials: Of man-made fibers:
Other.” Accordingly, NY N321380 is hereby AFFIRMED.
Sincerely,
Yuliya A. Gulis, Director
Commercial and Trade Facilitation Division
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