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HQ 089859


October 2, 1991

CLA-2 CO:R:C:F 089859 SLR

CATEGORY: CLASSIFICATION

TARIFF NO.: 3926.90.3300

Ms. Denise A. Cline
Import Manager
Studio Imports
2252 Hayes Street
Hollywood, FL 33020

RE: Evening bags of Glass Beads and Plastic Sequins; Other Articles of Plastics of Heading 3926; Not Handbags of Heading 4202; Not Articles of Glass of Heading 7018.

Dear Ms. Cline:

This is in response to your letter of April 18, 1991, requesting the classification of various evening bags made of glass beads and plastic sequins under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA). Samples were forwarded for our examination.

FACTS:

The particular evening bags at issue are styles 89541, 89542, and 89534. Each bag has an exterior surface wholly of glass beads and plastic sequins. The base fabric is of a satin material. The bags have textile cord shoulder straps and nylon coil zipper closures.

ISSUE:

What is the proper classification of the evening bags under the HTSUSA?

LAW AND ANALYSIS:

Classification of merchandise under the HTSUSA is in accordance with the General Rules of Interpretation (GRI's), taken in order. GRI 1 provides that classification is determined according to the terms of the headings and any relative section or chapter notes.

The Explanatory Notes offer guidance in understanding the scope of the headings. Although not legally binding, they do represent the official interpretation of the tariff at the international level.

Heading 4202, HTSUSA, provides, in pertinent part, for "handbags...of leather or of composition leather, of plastic sheeting, of textile materials, of vulcanized fiber or of paperboard, or wholly or mainly covered with such materials." At first glance, the evening bags appear classifiable in this provision. However, the Explanatory Note to heading 4202 indicates that "The articles of the second part of the heading [the part in which handbags are named] must,..., be only of the materials specified therein or must be wholly or mainly covered with such materials (the foundation may be of wood, metal, etc.)." (Underscore and bold added.) Hence, in order to be classified in heading 4202, a handbag must be only of textile materials (not textile materials, glass beads, and plastic sequins) or must have an outer surface wholly or mainly covered with textile materials (not glass beads and plastic sequins). As the evening bags do not meet the terms of heading 4202 as interpreted by the Explanatory Note, they are not classifiable within that provision.

The evening bags are made of different materials glass beads and plastic sequins, classifiable under different headings, 3926 and 7018, respectively. Thus, applying GRI 3(b), the bags must be classified as if they consisted of the material which gives them their essential character. "Essential character" may be determined by the nature of the material or component, its bulk, quantity, weight or value, or by the role of the constituent material in relation to the use of the goods.

In contrast to the glass beads, the plastic sequins take up the entire surface area of each evening bag as well as offer the greatest amount of consumer appeal. While the beads are of higher value, the difference in value between the two components is not demonstrable. As the plastic sequins represent the essential character of the articles in question, the evening bags are classifiable under the heading which provides for the sequins.

Heading 3926, HTSUSA, provides for other articles of plastics. The sequins, if not classifiable elsewhere, are to be classified under this provision.

HOLDING:

The evening bags are classifiable in subheading 3926.90.3300, HTSUSA, which provides for other articles of plastics and articles of other materials of headings 3901 to 3914: other: beads, bugles and spangles, not strung (except temporarily) and not set; articles thereof, not elsewhere specified or included: handbags. The column 1, general rate of duty is 8.2 percent ad valorem.

Sincerely,

John Durant, Director
Commercial Rulings Division

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