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HQ 089966


October 16, 1991

CLA-2 CO:R:C:T 089966 SK

CATEGORY: CLASSIFICATION

TARIFF NO.:4202.22.1500

Daniel C. Holland
District Director
U.S. Customs Service
909 First Avenue, rm. 2039
Seattle, Washington 98174

RE: Decision on Application for Further Review of Protest No. 3001-90-101293 on the classification of a child's bag of plastic sheeting

Dear Mr. Holland:

This is a decision on application for further review of a protest timely filed on behalf of John V. Carr & Sons, on October 23, 1990, against your decision regarding the classification of an item identified as a "Sweet Dreams Bag" entered under entry numbers XXX-XXXXXXX, XXX-XXXXXXX and XXX-XXXXXX on May 21, June 6 and April 18, 1990 respectively. The first two entries listed above were liquidated on September 21, 1990 and the April entry was liquidated on July 27, 1990.

FACTS:

The submitted sample is a child's bag also known as a "Sweet Dreams Bag". The bag measures 7"x5"x3" and is manufactured from a Polyvinyl Chloride (PVC) plastic sheeting material. The article is unlined and has a woven shoulder strap of man-made textile materials. The top of the bag is closed by means of a nylon coil zipper and it has a flap. Hook and loop type fasteners are sewn to the inside surface of the flap and top surface of the bag. The bag can be adapted to hang from the handlebar of a bicycle.

This item was classified and liquidated under subheading 4202.92.3030, HTSUSA, which provides for other containers with an outer surface of textile materials. The importer, Huffy Corporation, contests this classification and asserts that proper classification of this article is under subheading 8714.99.9000, HTSUSA, which provides for bicycle accessories. The National Import Specialist considers classification of this article to be proper under subheading 4202.22.1500, HTSUSA, or, in the alternative, under subheading 4202.92.3030, HTSUSA.

ISSUE:

Is the submitted article properly classifiable under heading 4202, HTSUSA, as a travel bag or handbag, or is the article more specifically provided for as a bicycle accessory under heading 8714, HTSUSA?

LAW AND ANALYSIS:

Classification of merchandise under the HTSUSA is governed by the General Rules of Interpretation (GRI's). GRI 1 requires that classification be determined according to the terms of the headings and any relative section or chapter notes and, unless otherwise required, according to the remaining GRI's. Where goods cannot be classified solely on the basis of GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRI's may be applied, taken in order.

The subject merchandise is primarily a girl's handbag; that it can also be attached to bicycle handlebars does not change the fact that this article is, first and foremost, a girl's handbag.

Section Note 3, Section XVII, and Explanatory Notes III(B)(1) and (C) mandate that for classification to be proper under heading 8714, an article must be suitable for use "solely" or "principally" with the articles of Chapter 87, or not be more specifically covered elsewhere in heading 4202. The importer's assertion that classification is proper under heading 8714 fails for two reasons: 1) the subject merchandise is clearly not of the type of goods that are principally used with the articles of Chapter 87 because it is, essentially, a handbag and 2) although the bag has been fitted with a device that allows it to be hung from a bicycle's handlebars, the article remains a handbag and, as such, classification is specifically provided for in heading 4202, HTSUSA. The loops that enable this article to attach to handlebars are sewn to the inside surface of the flap and top of
the bag and their use is merely optional. When purchasing this article, a buyer's motivation would be to purchase a girl's purse that may also be used to hang on a bike's handlebars. A buyer seeking to purchase primarily a bike bag or accessory would not be likely to buy a bag with a shoulder strap.

Classification under subheading 4202.92.3030, HTSUSA, is improper because the article at issue is not an article made from textile materials, but rather from plastic sheeting. Subheading 4202.92.4500, HTSUSA, provides for other containers with outer surfaces of plastic sheeting and would have been the appropriate subheading should Customs have determined that the article at issue was properly characterized as an "other container". It is Customs' opinion, however, that the tariff provision pertaining to handbags describes the subject merchandise more specifically in this instance.

HOLDING:

The merchandise at issue is properly classifiable under subheading 4202.22.1500, HTSUSA, which provides for traveling bags, toiletry bags, knapsacks and backpacks, handbags, shopping bags, wallets, purses, map cases, cigarette cases, tobacco pouches, tool bags, sports bags, bottle cases, jewelry boxes, powder cases, cutlery cases and similar containers, of leather or of composition leather, of plastic sheeting, of textile materials, of vulcanized fiber or of paper board, or wholly or mainly covered with such materials: handbags whether or not with shoulder strap, including those without handle: with outer surface of plastic sheeting or of textile materials: with outer surface of plastic sheeting. The applicable rate of duty is 20 percent ad valorem.

As the rate of duty under the classification indicated above is the same as the liquidated rate, you are instructed to deny the protest in full. A copy of this decision should be furnished to the protestant with the Form 19 notice of action.

Sincerely,

John Durant, Director

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