us-cbp-cross-rulings-hq-082271•HQ 082271: Classification of canvas bags
HQ 082271: Classification of canvas bags
us-cbp-cross-rulings-hq-082271HQ 082271: Classification of canvas bagsGuidance
Native CBP ruling rendition. Applicability is fact-specific; modification/revocation relationships and original publisher date are retained. Publisher sentinel year0001 means unknown date, not a historical legal adoption.
HQ 082271
December 1, 1988
CLA-2:CO:R:C:G 082271 SR
CATEGORY: Classification
TARIFF NO.: 4202.92.1500 4202.1240 9017.80
Laurie M.H. Palmenco
H. Bernbaum Import Export Co.
3370 Commercial Avenue
Northbrook, Illinois 60062-1990
RE: Classification of canvas bags
Dear Ms. Palmenco:
This is in reference to your letter dated January 8,
1988, requesting the classification of cotton bags under the
Tariff Schedules of the United States (TSUS) and the
Harmonized Tariff Schedule of the United States Annotated
(HTSUSA). Because the HTSUSA is scheduled to go into effect
on January 1, 1989, we are only providing classification for
goods under this tariff schedule.
FACTS:
The merchandise at issue is eleven cotton bags from the
People's Republic of China. The importer claims that these
bags are classifiable as handbags. The importer's model
numbers are NT614, NT620, K337, K338, NT680, NT690, NT602,
GP70, FT836, K330, and B400. Samples and the importer's
catalogue with descriptions of each bag were provided. The
bags are as follows:
The bag which is labeled model number NT614 is listed in
the importer's catalogue as a dowel rod beach bag that is a
carry-all which measures 18" x 16 1/2" x 12". It is described
in the catalogue as having dowel rod handles that pull open to
accommodate over stuffing and close tightly for shoulder
carriage.
- 2 -
NT620 is listed as a shoulder bag. It is a yarn dyed
woven tote which features a large central compartment with two
internal pockets, three separate snap pockets, and a zippered
pocket flap with hook and loop velcro closures. It has a long
adjustable shoulder strap. It is described as perfect for
school, picnics, a lightweight diaper bag, or many uses in the
home. This bag measures 21"x 14" x 5".
K337 and K338 are listed as zipper top totes made of
natural cotton canvas. The catalogue description states that
these bags are a unique adaptation of the classic Ice Bag
Tote. The tote features a wide top that folds in or out to
accommodate large items and zips shut to protect them. They
also contain a small zipper pocket and a metal hook on the
inside of the bag. Model K337 measures 14" x 18" x 6". Model
K338 is 18" x 20" x 7".
NT680 is a reversible rope tote. It is a traditional
open tote bag with rope handles reinforced by canvas strips.
It has yarn dyed stripes on one side and solid chambray on the
other with an extra pocket on both ends for small items. It
measures 16" x 15" x 7".
Model NT690 is a traditional rope tote. It has rope
handles which are reinforced with canvas strips. There are
two outside pockets which are advertised in the importer's
catalogue as perfect for keys or a collapsible umbrella. It
measures 13 1/2" x 14" x 5 1/2".
NT602 is listed as a plumber's bag. It has a large
inside pocket and a plastic strip sewn to the inside bottom of
the bag which gives it a stiff flat bottom surface. The
handles are canvas covered and short for hand carrying rather
than shoulder straps. A plastic zipper allows for closure of
the top of the bag. The bag measures 17" x 13 1/2" x 17 1/2".
GP70 is called the "Europa" and is claimed in the
importer's catalogue to be the ideal utility shoulder bag. It
is described as a versatile "Scandinavian school bag" which
can also be used as a briefcase or a purse. There are two
pockets with snap flap closures, an expandable main
compartment, and an exterior flap with a zippered pocket and
velcro hook and loop closures. It comes with a wooden 12"
ruler which is inserted into a special pocket and clear vinyl
envelopes sewn into the top flap which hold a blank schedule
and I.D. This bag made of cotton canvas measures 23" x 6 1/2"
x 11".
- 3 -
FT836 is listed as a lady's business tote. It is claimed
to be made of sturdy 22 ounce double stitched cotton canvas.
The bag is made up of three compartments which have snap
closures at the top. The center pocket contains a small
zippered pocket and several compartments sewn to the inside
which are described in the catalogue as organizers for pens,
calculator or checkbook and a change purse. It measures 15" x
12 1/2" x 3 1/2".
K330 is called the icebag tote. It is described as a
durable "marine" style tote with a reinforced bottom for
strength. It has a double layer of canvas to provide this
reinforcement. The top of the bag is open and it has two
short canvas straps as handles. It measures 18" x 12" x 6".
B400, called the Northwestern, is described as a
fashionable adaption of the military style duffle made of 22
ounce cotton canvas. It has a large outside zippered pocket
which measures 9" x 11" x 1", and a side zipper which allows
access to the contents of the duffle. It has the traditional
duffle style of closing at the top, three metal rings which
fit over a loop. There is a long adjustable strap which hooks
to the bottom of the bag and also hooks to the loop at the top
to hold the bag closed. There is also a small handle attached
to the side of the bag. The bag measures 12" x 24".
ISSUE:
Whether the canvas bags at issue are classifiable as
handbags.
LAW AND ANALYSIS:
Heading 4202, HTSUSA, provides for:
Trunks, suitcases, vanity cases, attache cases,
briefcases, school satchels, spectacle cases, binocular
cases, camera cases . . . and similar containers;
traveling bags, toiletry bags, knapsacks and backpacks,
handbags, shopping bags . . . sports bags . . . and
similar containers, . . . of textile materials . . .
The bags at issue cannot be classified as handbags as
claimed by the importer. Most of the bags are in the style of
the typical tote and are too big to be considered a handbag.
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
- 4 -
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.
The smallest of the bags at issue measures 13 1/2" x 14"
x 5 1/2". They are all substantially constructed of cotton
with thick sturdy handles. The language used in the catalogue
descriptions also implies that these bags are not considered
to be handbags. NT614 is described as a beach bag which opens
up to accommodate over stuffing. NT620 is described as
perfect for school, picnics or as a lightweight diaper bag as
well as useful in any home. FT836 is called the Lady's
Business Tote and is described as convenient for separating
papers, pens, calculator, etc. Most of the bags are called
tote bags by the importer and are described as being sturdy
and capable of holding a lot of items. None of the
descriptions provided in the importer's catalogue indicate
that any of these bags are intended to be used as a handbag.
Bag GP70 is called the "Scandinavian school bag." It is
designed in the style of a school satchel and it comes with a
ruler and a school schedule and an I.D. School bags are bags
which have been obviously designed or intended for a student
to carry books, gym or other school-related items while
traveling from place to place. GP70 is obviously designed to
be used to carry books to and from school classes.
HOLDING:
The bags at issue which are listed by importer's model
numbers NT614, NT620, K337, K338, NT680, NT690, NT602, FT836,
K330, and B400 are classifiable under subheading 4202.92.1500,
HTSUSA, as travel, sports and similar bags, with outer surface
of textile materials, of vegetable fibers and not of pile or
tufted construction with a rate of duty of 7.2 percent ad
valorem. The textile category number is 369.
The school satchel which is importer model number GP70,
is classifiable under subheading 4202.12.40, HTSUSA, which
provides for travel, sports and similar bags, school satchels
and similar containers, with outer surface of textile
materials, of vegetable fibers and not of pile or tufted
construction, of cotton with a rate of duty of 7.2 percent ad
valorem. The textile category number is 369. The ruler that
comes with the school satchel is classified separately under
subheading 9017.80, HTSUSA, as instruments for measuring
length, for use in the hand, other instruments, with a duty
rate of 5.3 percent ad valorem.
- 5 -
This classification represents the present position of
the Customs Service regarding the dutiable status of the
merchandise under the HTSUSA. The HTSUSA is scheduled to
replace the TSUS on January 1, 1989. If there are changes
before the HTSUSA becomes effective this advice may not
continue to be applicable.
Sincerely,
John Durant, Director
Commercial Rulings Division
6cc: Area Director, New York Seaport
SRosenows:jaj:10/28/88
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