us-cbp-cross-rulings-hq-957974•HQ 957974: Revocation of District Ruling (DD) 808509 of April 21, 1995; Classification of a tote bag and a toiletry travel case
HQ 957974: Revocation of District Ruling (DD) 808509 of April 21, 1995; Classification of a tote bag and a toiletry travel case
us-cbp-cross-rulings-hq-957974HQ 957974: Revocation of District Ruling (DD) 808509 of April 21, 1995; Classification of a tote bag and a toiletry travel caseGuidance
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 957974
September 1, 1995
CLA-2 R:C:T 957974 CMR
CATEGORY: Classification
TARIFF NO: 4202.92.3030
Ms. Susan Kearney Duffy
Customs Specialist
International Merchandising
WAL-MART Stores, I.c
702 S.W. 8th Street
Bentonville, AR 72716-8023
RE: Revocation of District Ruling (DD) 808509 of April 21,
1995; Classification of a tote bag and a toiletry travel case
Dear Ms. Duffy:
DD 808509 was issued to you on April 21, 1995, and
classified two tote bags, styles AL-72658 and AL-72674, as
handbags in subheading 4202.22.8050, Harmonized Tariff Schedule
of the United States Annotated (HTSUSA). Customs reviewed that
ruling at the request of the National Import Specialist who
handles this merchandise. We found the ruling to be in error.
Therefore, we are revoking DD 808509.
Pursuant to section 625, Tariff Act of 1930 (19 U.S.C.
1625), as amended by section 623 of Title VI (Customs
Modernization) of the North American Free Trade Agreement
Implementation Act, Pub. L. 103-182, 107 Stat. 2057, 2186 (1993)
(hereinafter section 625), notice of the proposed revocation of
DD 808509 was published August 2, 1995, in the Customs Bulletin,
Volume 29, Number 31.
FACTS:
Style AL-72658 is a tote bag which has an outer surface of
nylon satin fabric with imitation patent leather trim. The bag
measures 16" X 14" X 5". It has a top zippered closure, a
zippered inside pocket, two U-shaped shoulder strap handles, and
a vinyl lining. The front of the bag has a gold tone metal
ornament affixed to the top front which reads "POISON", the
trademark name for a Christian Dior fragrance. The bag is
similar to a shopper or general purpose carry all.
-2-
Style AL-72674 is a toiletry travel case which has an outer
surface, front and back, of nylon fabric with imitation patent
leather trim. The bag is rectangular in shape; has a top zipper
closure, and a vinyl lining; and, does not have a carrying handle
or strap. The front of the case has a gold tone metal ornament
which bears the trademark "PARFUMS CHRISTIAN DIOR". The case
measures 6.5" X 6" X 3".
This office did not receive samples with the request to
review DD 808509. Therefore, the above descriptions
are based upon the descriptions in DD 808509 and the report
supplied to us by the National Import Specialist who handles this
merchandise.
ISSUE:
Were styles AL-72658 and AL-72674 properly classified as
handbags in DD 808509?
LAW AND ANALYSIS:
Classification of goods under the Harmonized Tariff Schedule
of the United States (HTSUS) is governed by the General Rules of
Interpretation (GRIs). GRI 1 provides that "classification shall
be determined according to the terms of the headings and any
relative section or chapter notes and, provided such headings or
notes do not otherwise require, according to [the remaining GRIs
taken in order]."
Subheading 4202.22, HTSUS, provides for "handbags, whether
or not with shoulder strap, including those without handle."
Subheading 4202.92, HTSUS, provides for other articles not more
specifically provided for in the preceding subheadings of 4202,
HTSUS, and with an outer surface of sheeting of plastic or of
textile materials. Included within subheading 4202.92, HTSUS,
are travel, sports and similar bags.
Additional U.S. Note 1, Chapter 42, provides:
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
designed for carrying clothing and other personal effects
during travel, including backpacks and shopping bags of this
heading, but does not included binocular cases, camera cases
musical instrument cases, bottle cases and similar
containers.
The term "handbag" is not defined in the HTSUS, however,
Customs has recognized in earlier rulings the following
definitions: -3-
From the Essential Terms of Fashion: A Collection of
Definition: Accessory carried primarily by women and girls
to hold such items as money, credit cards, and cosmetics.
From The Fashion Dictionary: Soft or rigid bag carried in
hand or on arm. Size, shape, handle, etc., depend on
fashion. Used by women as container for money and pocket-
sized accessories.
From Webster's New Collegiate Dictionary: 1. traveling bag;
2. a woman's bag held in the hand or hung from a shoulder
strap and used for carrying small personal articles and
money.
From Webster's New World Dictionary: A bag, usually of
leather or cloth, held in the hand or hung by a strap from
the arm or shoulder and used, by women, to carry money,
keys, and personal effects.
See, Headquarters Ruling Letter (HRL) 957246 of March 29, 1995,
and HRL 956666 of May 30, 1995.
The goods at issue were identified in the ruling and DD
808509 as tote bags. Designation as "tote" bags, however, is not
definitive of classification. The National Import Specialist who
handles this merchandise found advertisements for virtually
identical merchandise as tote bags in which the bags were
promoted as carry-alls for holding a variety of items.
Customs views tote bags, generally, as multipurpose bags
which are used to carry any number of sundry items, such as food,
clothing, shoes, etc. See, HRL 950708 of December 24, 1991. As
such, these bags are not viewed as handbags, which based upon the
above cited definitions, are generally limited in use to carry a
collection of relatively small personal items such as money,
cosmetics, wallets, keys, etc.. Instead, Customs views these
bags as similar to travel bags in that they are used to carry
personal effects from place-to-place.
HOLDING:
DD 808509 misclassified the subject goods as handbags in
subheading 4202.22.8050. The goods are properly classified in
the provision for travel, sports and similar bags with an outer
surface of textile materials, of man-made fibers in subheading
4202.92.3030, HTSUSA. Therefore, DD 808509 is hereby revoked.
In accordance with section 625, this ruling will become
effective 60 days after its publication in the Customs Bulletin.
Publication of rulings or decisions pursuant to section 625 does -4-
not constitute a change of practice or position in accordance
with section 177.10(c)(1), Customs Regulations (19 CFR
177.10(c)(1)).
Sincerely,
John Durant, Director
Commercial Rulings Division
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