HQ 085989: Handbags with Protective Covers

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 085989

                          March 8, 1990

CLA-2  CO:R:C:G 085989  NLP

CATEGORY: Classification

TARIFF NO.: 6307.90.9050; 4202.21.9000

Steven S. Weiser, Esq.
Paul A. Horowitz, Esq.
Siegel, Mandell & Davidson
One Whitehall Street
New York, N.Y.  10004

RE:  Handbags with Protective Covers

Dear Sirs:

     This ruling is in response to your letter of October 31,
1989, requesting the classification of a woman's handbag with a
protective cover under the Harmonized Tariff Schedule of the
United States (HTSUS).  A sample was provided for our
examination.

FACTS:

     The submitted sample consists of a ladies' leather handbag,
valued over $20.00, and a protective cover.  The handbag measures
approximately 12 inches by 8 inches by 5-1/2 inches.  It will be
imported and sold with an open protective cover composed of
strips of polypropylene.  The cover, which bears Liz Claiborne's
triangle logo and the words "Liz Claiborne Accessories", measures
approximately 18 inches by 16 inches.  It is designed to store
and protect the handbag when it is not being used.

ISSUE:

     What is the proper classification of the protective handbag
pouch under the HTSUS?

LAW AND ANALYSIS:

     Classification of goods under the HTSUS is governed by the
General Rules of Interpretation (GRI's), taken in order.  GRI 1
provides that classification is determined in accordance with
the terms of the headings and relevant section or chapter notes.




                               -2-

          Heading 4202 provides for, inter alia, trunks,
suitcases...traveling bags, toiletry bags, knapsacks and
backpacks, handbags, etc...  Subheading 4202.21.9000, HTSUS,
provides for handbags, with outer surface of leather, other,
valued over $20.00 each.  The leather handbag at issue would be
classifiable within this subheading.

     With respect to classification of the handbag pouch, GRI
5(a) is not applicable.  GRI 5(a) states the following:

     Camera cases, musical instrument cases, gun cases,
     drawing instrument cases, necklace cases and similar
     containers, specially shaped or fitted to contain a
     specific article or set of articles, suitable for
     long-term use and entered with the articles for which
     they are intended, shall be classified with such
     articles when of a kind normally sold therewith.  This
     rule does not, however, apply to containers which give
     the whole its essential character.

     The subject merchandise does not meet the above mentioned
criteria.  Specifically, the protective pouch is not specially
shaped or fitted to contain any particular article.  The pouch is
simply a generic rectangular holder capable of carrying various
items.

     The pouch may be classifiable within Heading 4202, HTSUS,
which provides for, inter alia, trunks, suitcases...musical
instrument cases, gun cases, holsters and similar containers.
The Explanatory Notes, which constitute the official
interpretation of the Harmonized System at the international
level, state with regard to Heading 4202, HTSUS, that:

     This heading does not cover:

  (c) Articles which, although they may have the character of
      containers, are not similar to those enumerated in the
      heading,...etc.  Such articles fall in heading 42.05 if
      made of (or covered with) leather or composition leather,
      and in other Chapters if made of (or covered with) other
      materials.

The instant handbag pouch, though it will be used to contain the
handbag for storage and protection purposes, is not of the kind
or class of the containers in Heading 4202, HTSUS.  Therefore, it
is not classifiable in Heading 4202, HTSUS.






                               -3-

     Heading 6307, HTSUS, provides for other made up articles of
textile fabrics, not otherwise provided for in the tariff.  Under
the HTSUS, strips of polypropylene fibers of an apparent width
not exceeding 5 millimeters, are classifiable as synthetic
textile materials in Heading 5404, HTSUS.

     The protective handbag pouch is constructed of synthetic
material in accordance with the requirements of Heading 5404,
HTSUS, and, therefore, is considered a textile for purposes of
Section XI.

     The next issue to be addressed is whether the pouch is a
"made up" article.  The expression "made up" as used in Section
XI is explained in Section note 7, which provides in pertinent
part:

     "For the purposes of this Section, the expression 'made up'
     means:

     (a) Cut otherwise than into squares or rectangles;

     (b) Produced in the finished state, ready for use * * *
     without sewing or other working * * *;

     (c) Hemmed or with rolled edges, or with a knotted fringe at
     any of the edges, but excluding fabrics, the cut of edges of
     which have been prevented from unravelling by whipping or by
     other simple means;

                              *  *  *

     (e) Assembled by sewing, gumming or otherwise (other
     than piece goods consisting of two or more lengths of
     identical material joined end to end * * *)

                              *  *  *

Pursuant to the Section Note the instant pouch is a "made up"
article of textile and therefore, it is classifiable in Heading
6307, HTSUS.

HOLDING:

     The leather handbag is classifiable under subheading
4202.21.9000, which provides for handbags, with outer surface of
leather, other, valued over $20.00.  The rate of duty is 9
percent ad valorem.





                               -4-

     The handbag pouch is classifiable under subheading
6307.90.9050, HTSUS, which provides for other made up articles of
textile: Other: Other, Other.  The rate of duty is 7 percent ad
valorem.

     Pursuant to your request, the submitted sample will be
returned to your office.

                              Sincerely,



                              John Durant, Director
                              Commercial Rulings Division