HQ 952221: Request for reconsideration of merchandise entered and ordered redelivered at the port of Dallas; novelty carrying bag; properly classified in heading 4202, HTSUSA

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 952221
                                
                        October 27, 1992

CLA-2  CO:R:C:T  952221  jb

CATEGORY:  Classification

TARIFF NO.:  4202.92.3030

Mr. J.R. Caballero
Phoss Company
1125 La Porte Dr.
Waco, TX 76710

RE:  Request for reconsideration of merchandise entered and
     ordered redelivered at the port of Dallas; novelty carrying
     bag; properly classified in heading 4202, HTSUSA

Dear Mr. Caballero:

     This is in reply to your letter dated July 6, 1992, in which
you requested reconsideration of a decision which classified
products as handbags under the Harmonized Tariff Schedule of the
United States Annotated (HTSUSA), which you originally entered as
toys.  A sample was submitted to this office for examination.

FACTS:

     The article in question consists of a combination "doll-
handbag" manufactured in Taiwan and originally entered as "toys"
at the port of Dallas.  At that time it was detained due to lack
of textiles visa and reclassified as "handbags".

     The sample submitted, referred to as "Yantle Girl", is a
small novelty carrying bag manufactured of an exterior man-made
textile fabric with a lining of man-made textile materials and a
batting of polyester non-woven fibers.  The bag has a top
carrying handle and a top zipper closure.  

     The body of the bag has been printed with a caricature
consisting of crossed eyes and a broken smile.  There are
appendages on the bottom and the sides which simulate arms and
feet.  The feet are fitted with simulated sneakers of molded
plastic.

ISSUE:

     Whether the article in question may be classified as
handbags in heading 4202, HTSUSA, or as toys in heading 9503,
HTSUSA?
LAW AND ANALYSIS:

     Classification of merchandise under the HTSUSA is governed
according to the General Rules of Interpretation (GRI).  GRI 1
requires that classification be determined according to the terms
of the headings and any relative section or chapter notes, taken
in order.  Where goods cannot be classified solely on the basis
of GRI 1, the remaining GRI will be applied, in the order of
their appearance.

     The competing provisions in this case are heading 4202,
HTSUSA, which provides for, inter alia, handbags, and heading
9503, HTSUSA, which provides for other toys.

     Customs has ruled on similar items in the past.  Those
decisions have been consistent in determining that a crucial
factor for classification purposes is the function of the article
in question.  That is to say, does the role of the submitted
sample function as a handbag or as a toy?

     In HQ 950752, dated January 9, 1992, classifying a stuffed
toy with a backpack feature, Customs ruled:

     Although the whimsical characters are designed to appeal to
     children, the presence of a functional compartment, shoulder
     straps and hook and loop closures indicate an intent for use
     as a carrying case, a use which characterizes the article at
     issue.  The compartment which forms the animal body is
     functionally relevant and capable of use by a small child
     for the storing of small toys or supplies.  Despite the
     proportions of this item, it is nonetheless recognizable as
     a backpack- the detachable shoulder straps do not detract
     form the items' carrying ability, since conventional
     backpacks also have straps which may be adjusted or
     removed... We therefore find that heading 9503 does not
     adequately provide for the present merchandise and may not
     be classified therein.

(See also HQ 081729, dated February 16, 1990)

     Similarly, HQ 087792, dated December 18, 1990, in
classifying novelty "pumpkin" and "reindeer" handbags, stated:

     The only absolute requirement of a handbag is that it be
     held in the hand or hung by an arm/shoulder strap.  This is
     true of the merchandise at issue.  The size and sturdiness
     of these bags is more than sufficient for daily transport of
     personal effects.... It is true that the novel design will
     attract the consumer's attention to the article; it is our
     determination, however, that the utilitarian function of
     these items will provide the primary sales appeal and use of
     the product.  
     The submitted sample is similar to the novelty carrying
bags described in the supra noted Headquarters Rulings.  It is
essentially a novelty bag within which a child can place personal
effects.  Though it is true that the features of the article are 
specifically designed to appeal to a child, it is the use of the
article, i.e., as a carrying bag, which characterizes the
article. 

     The article was properly classified in heading 4202, HTSUSA,
which provides for, in part, handbags.

HOLDING:

     The "Yantle Girl" is classifiable in subheading
4202.92.3030, HTSUSA, which provides for, inter alia, handbags,
with outer surface of textile materials, of man-made fibers,
other.  The applicable rate of duty is 20 percent ad valorem and
the textile category is 670.

     The designated textile and apparel category may be
subdivided into parts.  If so, the 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 your check, close to the time of shipment, the Status
Report on Current Import Quotas (Restraint Levels), an issuance
of the U.S. Customs Service which is updated weekly and is
available for inspection at its 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 the local
Customs office prior to importation of this merchandise to
determine the current status of any import restraints or
requirements.


                           Sincerely,




                           John Durant, Director