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HQ 955521


February 10, 1994

CLA-2 CO:R:C:T 955521 ch

CATEGORY: CLASSIFICATION

TARIFF NO.: 4202.32.1000; 4202.32.9550

Judy A. Meszaros
Preclassification Leader
Kmart Corporation
3100 West Big Beaver Road
Troy, Michigan 48084-3163

RE: Articles of a kind normally carried in the pocket or in the handbag; wallet; flat goods; clutch.

Dear Ms. Meszaros:

This is in response to your letter of November 2, 1993, requesting tariff classification under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA) for certain containers. Samples were provided to this office for examination.

FACTS:

The submitted samples are four styles of what is described as the "Swinger Clutch." They appear to be identical in design, but vary in color and the composition of their outer surface. The samples measure approximately 7 1/2" by 4 1/2" by 1 1/2". Each container is closed by means of a flapover tab with snap.

The samples share several common characteristics. One inside wall possesses eight slots to hold credit cards. The interior is partitioned by a center zipper vinyl pouch and a center frame pouch. The opposing inside wall features a full wall packet fitted to hold an accompanying checkbook holder. The checkbook holder contains four polyvinyl chloride (PVC) wings. This wall also includes a 6 1/2" zippered pocket. A 6" handle loop strap has been affixed to one side of each sample.

Style 5756(A) (Vinyl Tapestry Trim Clutch) possesses an outer surface composed in part of man-made textile materials and in part of imitation leather comprised of cellular plastics with a plain woven fabric backing.

Style 5756(B) (Vinyl Plaid Clutch) has an outer surface of imitation leather composed of an exterior surface of compact plastics, middle layer of cellular plastics and a knit fabric backing.

Style 5756(C) (Dark Tan Crocco Trim Vinyl) features an outer cover wholly of imitation leather composed of an exterior surface of cellular plastics and a flat woven textile backing.

Style 5756(D) (Black Crocco Trim Vinyl) also possesses an outer cover of imitation leather which is composed of an exterior layer of cellular plastics and a brush fabric backing.

ISSUE:

What is the proper tariff classification for the instant merchandise?

LAW AND ANALYSIS:

Heading 4202, HTSUSA, provides for:

Trunks, suitcases, vanity cases, attache cases, briefcases, school satchels, spectacle cases, binocular cases, camera cases, musical instrument cases, gun cases, holsters and similar containers; 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, or textile materials, of vulcanized fiber or of paperboard, or wholly or mainly covered with such materials or with paper.

Thus, the enumerated articles and containers similar thereto fall within the scope of this heading.

At the six-digit classification level, subheadings 4202.21 through 4202.29, HTSUSA, encompass handbags. On the other hand, subheadings 4202.31 through 4202.39, HTSUSA, provide for articles of a kind normally carried in the pocket or handbag. Examples of articles normally carried in the pocket or handbag are set forth in the subheading Explanatory Note to heading 4202, at page 613:

Subheadings 4202.31, 4202.32 and 4202.39

These subheadings cover articles of a kind normally carried in the pocket or in the handbag and include spectacle cases, note-cases (bill-folds), wallets, key- cases, cigarette-cases, cigar-cases, pipe-cases and tobacco-pouches.

In Headquarters Ruling Letter (HRL) 953774, dated August 2, 1993, we classified goods substantially similar in design to the instant merchandise. Citing lexicographic sources, we observed that such containers were prima facie classifiable as handbags commonly referred to as clutch bags. However, they also met the description of wallets and other flat goods which are regarded as articles of a kind normally carried in the handbag. As both of these subheadings described the merchandise, we resorted to the principles of General Rule of Interpretation 3 to determine the proper classification.

We recognize that the "Swinger Clutches" may be used in a manner consistent with handbags to carry small personal effects during travel. Indeed, the six inch loop strap handle suggests that they may be used as an independent unit. However, we conclude that the instant containers will be principally used as items to be carried in the handbag.

We note that the samples serve as organizers for various items which would be classified as articles of a kind normally carried in the handbag if entered individually. For example, they contain a checkbook holder and pouches of a size suitable to hold coins and currency. One wall possesses slots for credit cards, which is a feature normally associated with a wallet. In addition, the completed articles are small enough to be inserted into partitions found in a typical handbag. We are of the opinion that the containers will be used principally in this fashion as an organizational device. We note that they are not of adequate size to hold items ordinarily carried in a handbag, such as a hairbrush, certain cosmetics or a set of keys on a chain.

Based on the foregoing discussion, the subheadings encompassing articles normally carried in the pocket or handbag most specifically describe the instant merchandise. In the alternative, these provisions describe those parts of the articles which lend the essential character to the whole. Consequently, the instant merchandise shall be classified in subheading 4202.32, HTSUSA.

At the eight-digit classification level, articles of a kind normally carried in the handbag are classified with reference to their outer surface. Styles 5756(B), 5756(C) and 5756(D) possess an outer surface of plastic which has been reinforced or laminated with other materials. Therefore, they are classified in subheading 4202.32.1000, HTSUSA, which provides for articles of a kind normally carried in the pocket or handbag, with outer surface of plastic sheeting, of reinforced or laminated plastics.

Style 5756(A) has an outer surface composed of both textile materials and plastic. Hence, its outer surface may be regarded as being of either material. In this instance, the textile materials impart the essential character to the outer surface. The textile tapestry occupies approximately 60 percent of the outer surface and is designed to be 100 percent of the visible surface when carried. The textile materials also provide a distinctive floral motif. While the plastic materials may predominate by weight and value over the entire article, only a portion of the plastic is located on its outer surface. As we are concerned with the classification of the outer surface at the eight-digit level, its essential character is imparted by the textile materials. Therefore, style 5756(A) is classifiable in subheading 4202.32.9550, HTSUSA, which provides for articles of a kind normally carried in the pocket or handbag, with outer surface of textile materials, of man-made fibers.

HOLDING:

Styles 5756(B), 5756(C) and 5756(D) are classifiable under subheading 4202.32.1000, HTSUSA, which provides inter alia for wallets and spectacle cases: articles of a kind normally carried in the pocket or in the handbag: with outer surface of sheeting of plastic or of textile materials: with outer surface of sheeting of plastic: of reinforced or laminated plastics. The applicable rate of duty is 12.1 cents per kilogram + 4.6 percent ad valorem.

Style 5756(A) is classifiable under subheading 4202.32.9550, HTSUSA, which provides inter alia for wallets and spectacle cases: articles of a kind normally carried in the pocket or in the handbag: with outer surface of sheeting of plastic or of textile materials: with outer surface of textile materials: other: other, of man-made fibers. The applicable rate of duty is 20 percent ad valorem. The textile quota category is 670.

The designated textile and apparel category may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected. Since part categories are the result of international bilateral agreements which are the subject of frequent negotiations and changes, to obtain the most current information available, we suggest that you check, close to the time of shipment, the Status Report on Current Import Quotas (Restraint Levels), an issuance of the U.S. Customs Service, which is updated weekly and is available at the local Customs office.

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 the local Customs office prior to importing the merchandise to determine the current status of any import restraints or requirements.

Sincerely,

John Durant, Director

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