HQ 082476: Tariff classification of a nylon folding shopping bag manufactured in Taiwan

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 082476

                                   October 31, 1988





            CLA-2 CO:R:C:G  082476 c

            CATEGORY:  Classification

            TARIFF NO.:  386.14; 4202.92.3030

            Louis S. Shoichet, Esq.
            Siegel, Mandell & Davidson, P.C.
            Counsellors at Law
            One Whitehall Street
            New York, New York 10004

            RE:  Tariff classification of a nylon folding shopping bag
                 manufactured in Taiwan

            Dear Mr. Shoichet:

                 In your letter dated September 22, 1987, you inquired as
            to the tariff classification under the Tariff Schedules of the
            United States (TSUS) and under the Harmonized Tariff Schedule
            Annotated (HTSUSA), of a nylon folding shopping bag.  A sample
            designated as style No. 402 was submitted for examination.

            FACTS:

                 The sample bag has an open top, double handles, and an
            inside zippered pocket.  A textile label with the word
            "traveler" sewed or stitched thereon is sewn on the front and
            bottom of the bag.  This bag is designed so that when the
            entire article is folded it resembles a wallet which has a
            complete zipper closure.  When open the bag measures
            approximately 15 inches in height by 13-1/2 inches in width.
            When folded the bag measures approximately 6 inches by 5-1/2
            inches.

            ISSUE:

                 Whether the instant bag is a handbag or a shopping bag
            for tariff purposes.

            LAW AND ANALYSIS:

                 Schedule 7, Part 1, Subpart D, Headnote 2(b), TSUS,
            provides that "the term 'handbags' covers pocketbooks, purses,
            shoulder bags, clutch bags, and all similar articles, by











                                         - 2 -

            whatever name known, customarily carried by women or girls,
            but not including luggage or flat goods as defined herein or
            shopping bags."

                 In Headquarters Ruling Letter (HRL) 074556 dated
            March 18, 1985, this office ruled that a nylon folding tote
            bag similar in all material respects to style 402 is
            classifiable under the provision for other articles not
            specially provided for, of textile materials, ornamented in
            item 386.13, TSUS.

                 Our rationale for this holding was as follows:

                 1.  There was evidence submitted that the bag was
                     bought and sold as a shopping bag.  The specific
                     evidence presented consisted of printed matter from
                     a New York retail store advertising the item as an
                     "expandable shopping bag" retailing for $15.00.

                 2.  Additional evidence that the bag is a shopping
                     bag was submitted in the form of Montgomery Ward
                     catalogs in which the tote bag is advertised as a
                     "Boxed Shopping Tote" or an "expandable shopping bag"
                     with a normal retail price of $7.00 and a sales
                     price of $4.99.

                 3.  The nylon folding bag is designed after folding to
                     be placed in a handbag and taken out and opened
                     after purchases are made and thereafter used to
                     carry the purchases home.

                 Our decision to classify the nylon folding tote bag under
            item 386.13, TSUS, rather than as luggage of textile materials
            in item 706.41, TSUS, was later supported by affidavits from a
            buyer of women's fashion accessories for all of Bradlees'
            stores and from a buyer of luggage for all of the Sears
            stores, and from a former fashion accessories buyer for Sears.

                 The Bradlees affidavit dated February 25, 1988, indicated
            that style Nos. 401 (which is similar to 402) and 402 are
            bought and sold as folding totes (expanding) tote bags and not
            as handbags or as luggage.  Furthermore, these bags are
            advertised as "shopping totes" which can be folded into a
            pouch for use when shopping.

                 The Sears affidavit dated March 30, 1988, indicates that
            style No. 401 does not constitute either a handbag or luggage
            within the common or commercial meanings of those terms.
            Further, style No. 401 would be used primarily for shopping.













                                         - 3 -

            This affidavit also noted that this style does not have a
            handbag-type shape and would not be purchased by a consumer in
            lieu of a handbag.

                 The Sears affidavit dated April 1, 1988, states that
            style No. 4010 (similar to 402) was bought and sold by Sears
            as folding (expanding) tote shopping bags and not as handbags
            or as luggage.  Further, the affiant asserts that based on his
            experience in the trade, style No. 4010 is not considered to
            be a handbag or luggage.

                 In view of the foregoing, it remains our opinion that
            style 402 is a shopping bag for tariff purposes.  It is to be
            noted that shopping bags are not considered handbags pursuant
            to Schedule 7, Part 1, Subpart D, Headnote 2(b), TSUS, supra.

                 Further, style 402 is not within the purview of the term
            "luggage" as defined in Schedule 7, Part 1, Subpart D,
            Headnote 2, TSUS, because it is not a travel good or a like
            article designed to contain clothing or other personal effects
            during travel or is it a like container or case designed to be
            carried with the person which is similar to the exemplars
            named therein.

                 Classification under the HTSUSA is resolved under the
            rules and specific language in that tariff law.  Heading 4202,
            HTSUSA, specifically names shopping bags.  Additional U.S.
            Note 1 to chapter 42 provides in pertinent part as follows:

                 1.  For the purposes of heading 4202, the expres-
                     sion "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, ***.

                 It is our opinion that because style No. 402 is known in
            the trade as a shopping bag, it should be so considered for
            purposes of classification under the HTSUSA.

            HOLDING:

                 Style No. 402 is a shopping bag classifiable under the
            provision for other articles not specially provided for, of
            textile materials, ornamented, in item 386.14 (formerly
            386.13), TSUS, and dutiable at the rate of 10 percent ad
            valorem.














                                          -4-

                 Under the HTSUSA style No. 402 is a shopping bag
            classifiable under subheading 4202.92.3030, HTSUSA, as travel,
            sports and similar bags, with outer surface of textile
            materials, other, of man-made fibers, other with duty at the
            rate of 20 percent ad valorem.  The applicable textile
            category number is 670.

                 The classifications set forth in this letter represent
            the current position of the Customs Service regarding the
            dutiable status of the merchandise under the HTSUSA which
            becomes effective on January 1, 1989.  If there are changes
            before that date, this advice may not continue to be
            applicable.

                                        Sincerely,




                                        John Durant, Director
                                        Commercial Rulings Division









































            6cc:  A.D., NY Seaport
            1cc:  Commerce
            1cc:  John Durant
            CO:R:C:G:DCAHILL:lw 7/21/88:draft:9/13/88:draft:9/14/88:final:
                                9/15/88