us-cbp-cross-rulings-hq-084241•HQ 084241: Tariff classification of evening bags
HQ 084241: Tariff classification of evening bags
us-cbp-cross-rulings-hq-084241HQ 084241: Tariff classification of evening bagsGuidance
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 084241
July 28, 1989
CLA-2 CO:R:C:G 084241 DFC
CATEGORY: Classification
TARIFF NO.: 3926.90.3300; 4202.92.9050
Ms. Debbie Rodriquez
Inter-Maritime Forwarding Co. Inc.
156 William Street
New York, NY 10038
RE: Tariff classification of evening bags
Dear Ms. Rodriquez:
Your letter dated March 31, 1989, addressed to our New York
office concerning the tariff classification of evening bags with
braided shoulder or hand straps, has been referred to this office
for a direct reply to you. Samples made in the Philippines were
submitted for examination.
FACTS:
The samples designated as styles 2679, 2380, 2678, and 2675
are made of man made fibers which have been partially covered
with plastic beads. Styles 2380 and 2678 have a braided shoulder
strap while style 2675 has a braided hand strap. Our New York
office has issued a ruling to you with respect to the tariff
classification of style 2679.
ISSUE:
What material imparts the essential character to the
evening bags?
Are styles 2678 and 2675 considered to be in part of braid
for tariff purposes?
-2-
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.
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.
-3-
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, its bulk, quantity, weight or value, or by
the role of a constituent material in relation to the
use of the goods.
With respect to style 2380, we note that its outer surface
is predominantly plastic beads. As to styles 2675 and 2678, it
appears that textile material predominates in the amount of outer
surface covered. Although a determination of essential character
of the evening bags cannot be based solely on a physical
measurement of the component materials of the outer surface, it
is our observation that such a measurement is of paramount
importance in determining whether the outer surface is "textile"
or "plastic" for these evening bags.
It is our view that the essential character of style 2380
is imparted by the plastic beads. Our rationale for this
position is that the beads occupy the predominant portion of the
outer surface of the bag 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 style
2380 is 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.
It is our view that the essential character of styles 2675
and 2678 is imparted by textile material. Our rationale for this
position is that textile material occupies more of the outer
surfaces of these evening bags than the plastic beads. The
textile material is at least as important as the beads in its
appeal to the consumer. Also, the textile material predominates
by weight and bulk over the plastic beads and appears to be more
valuable than the plastic beads.
-4-
Subheading 4202.22.40, HTSUSA, provides for handbags of
textile materials, wholly or in part of braid. General Note
7(e)(ii), HTSUSA, defines "in part of" as goods that contain a
significant quantity of the named material. This note also
states that with regard to the application of the quantitative
concepts specified, it is intended that the de minimis rule
apply. The de minimis rule as applied under the Tariff Schedules
of the United States (TSUS), emphasized the necessity of
determining whether the amount of braid used has really changed
or affected the nature of the article. Headquarters Ruling
Letter (HRL) 073592 dated June 12, 1984. If an article contains
a significant quantity of braid, and if that portion or quantity
of braid served a useful purpose or affected the nature of the
article or increased the salability of the item, it would be
considered in part of braid. HRL 085617 dated March 4, 1988.
HRL 083632 dated April 27, 1989, dealt with evening bags
that had a braided shoulder strap as well as braided overlay
trim. This ruling stated that there was not a significant
quantity of braided material on the evening bags so as to change
or affect the nature of the article. It was determined that the
braid did not increase the utility or the potential salability of
the handbags.
The braid on the instant handbags does not increase the
utility or the salability of the handbags. The braided shoulder
strap and hand strap would serve the same function whether or not
braided.
In view of the foregoing, it is our opinion that styles
2675 and 2678 are not wholly or in part of braid. Consequently,
they are classifiable under subheading 4202.22.8050, HTSUSA, as
handbags, of textile materials, whether or not with shoulder
strap, with outer surface of textile materials, other, other,
other, of man-made fibers.
HOLDING:
The evening bag designated as style 2380 is classifiable
under subheading 3926.90.3300, HTSUSA, and dutiable at the rate
of 8.2 percent ad valorem or entitled to free entry under the
Generalized System of Preferences, if otherwise qualified.
The handbags designated as styles 2675 and 2678 are
classifiable under subheading 4202.92.9050, HTSUSA, and dutiable
at the rate of 20 percent ad valorem. The applicable textile
category code is 670.
-5-
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 your local
Customs office prior to importation of this merchandise to
determine the current status of any import restraints or
requirements.
Sincerely,
John Durant, Director
Commercial Rulings Division
6cc AD NY Seaport
1cc K Gorman NY Seaport
1cc Joan Mazzola NY Seaport
1cc John Durant
1cc CITA
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