HQ 083264: Tariff classification of evening bags manufactured in China

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 083264

                                  November 29, 1989

          CLA-2 CO:R:C:G 083264 DC

          CATEGORY: Classification

          TARIFF NO.: 3926.90.3300

          Mr. William Phelps
          President
          W. A. Phelps & Co. Inc.
          One World Trade Center
          New York, N.Y. 10048

          RE: Tariff classification of evening bags manufactured in China

          Dear Mr. Phelps:

               Your letter dated July 7, 1988, addressed to our New York
          office concerning the tariff classification of evening bags, has
          been referred to this office for a direct reply to you.  Samples
          were submitted for examination.

          FACTS:

               The evening bags designated as styles 20214, 20219, 20220,
          20221 and 20222 are made of a nylon fabric almost wholly covered
          with pasted beads of injection molded plastics.

          ISSUE:

               What material imparts the essential character to the evening
          bags?

          LAW AND ANALYSIS:

               In applying the Harmonized Tariff Schedule of the United
          States (HTSUSA), the Customs Service must follow  the terms of
          the statute.  Classification of goods under the HTSUSA is
          governed by the General Rules of Interpretation (GRI's).  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 GRI's taken in order]".  In
          other words classification is governed first by the terms of the
          headings of the tariff and any relative section or chapter notes.
















                                         -2-


               GRI 2(b), HTSUSA, provides in part that "[t]he
          classification of goods consisting of more than one material or
          substance shall be according to the principles of Rule 3."

               We note that evening bags having an outer surface of textile
          materials are classifiable under heading 4202, HTSUSA, while
          evening bags of beads are classifiable under heading 3926,
          HTSUSA.  When goods are prima facie classifiable under two or
          more headings or subheadings in the HTSUSA, classification must
          be determined based on the sequential application of the
          principles set out in GRI 3, HTSUSA, which reads in pertinent
          part as follows:

               3.   When, by application of Rule 2(b) or for any other
                    reason, goods are prima facie  classifiable under two
                    or more headings, classification shall be effected as
                    follows:

                    (a)  The heading which provides the most specific
                         description shall be preferred to headings
                         providing a more general description. However,
                         when two or more headings each refer to part only
                         of the materials or substances contained in mixed
                         or composite goods or to part only of the items in
                         a set put up for retail sale, those headings are
                         to be regarded as equally specific in relation to
                         those goods, even if  one of them gives a more
                         complete or precise description of the goods.

                    (b)  Mixtures, composite goods consisting of different
                         materials or made up of different components and
                         goods put up in sets for retail sale which cannot
                         be classified by reference to 3(a), shall be
                         classified as if they consisted of the material or
                         component which gives them their essential
                         character, insofar as this criterion is
                         applicable.

               Inasmuch as the outer surfaces of the evening bags consist
          of textile material and plastic beads, it is necessary to
          determine that material which imparts the essential character to
          the outer surface pursuant to GRI 3(b), HTSUSA, supra.

               The Explanatory Notes for GRI 3(b), HTSUSA, state in
          pertinent part as follows:

               VIII The factor which determines essential character will
                    vary as between different kinds of goods.  It may, for
                    example, be determined by the nature of the material,












                                         -3-


                    its bulk, quantity, weight or value, or by the role of
                    a constituent material in relation to the use of the
                    goods.

               It is our opinion that the essential character of all the
          styles is imparted by the plastic beads.  Our rational for this
          position is that beads occupy almost the entire outer surface of
          the bags and are also the material which is most clearly designed
          to appeal to the consumer.

               In view of the foregoing, it is our position that all styles
          listed above are classifiable under subheading 3926.90.3300,
          HTSUSA, as beads, bugles and spangles, not strung (except
          temporarily) and not set, articles, thereof, not elsewhere
          specified or included, handbags.

          HOLDING:

               The sample evening bags are classifiable under subheading
          3926.90.3300, HTSUSA, and dutiable at the rate of 8.2 percent ad
          valorem.

                                         Sincerely,




                                         John Durant, Director
                                         Commercial Rulings Division
































          DCahill library
          name: 083264
          6cc AD NY Seaport
          1cc John Durant
          1cc Kevin Gorman NY Seaport
          1cc Joan Mazzola NY Seaport