HQ 0955550 - Tariff classification of wallets and handbags; articles of a kind normally carried in the handbag or pocket. - United States International Trade Commision Rulings

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HQ 955550

June 15, 1994

CLA-2 CO:R:C:T 955550 ch

CATEGORY: CLASSIFICATION

TARIFF NO.: 4202.32.1000; 4202.22.1500

Joel K. Simon, Esq.
Serko & Simon
One World Trade Center
Suite 3371
New York, New York 10048

RE: Tariff classification of wallets and handbags; articles of a kind normally carried in the handbag or pocket.

Dear Mr. Simon:

This is in response to your letter of December 14, 1993, on behalf of Fashion Accessories Shippers Association, Inc., requesting tariff classification under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA) for certain styles of what you describe as "wallets on a string." Samples were provided to this office for examination.

FACTS:

Sample number 1 is a brown and black tri-fold container with a snap button closure and a carrying strap. It measures approximately 4 7/8 inches in width, 4 3/4 inches in height and is 1 inch thick in its closed position. When opened sample number 1 measures approximately 12 inches in height. This article features an exterior zippered change pocket measuring approximately 3 3/4 inches by 3 inches. Beneath this compartment is an open inner pocket of similar dimensions in which the strap may be placed. The interior possesses a zippered pocket suitable for holding paper currency which measures approximately 7 inches in length by 3 3/4 inches in height. In addition, the interior has five credit card slots and a view window for an identification card. The exterior cover is composed of a cellular plastic sheet which has been embossed to simulate leather. It is backed with a woven brushed textile fabric.

Sample number 2, style YT6880, is a black tri-fold container with a snap closure and a detachable shoulder strap. The container possesses gold tone clasps on three corners so that it may be carried either vertically or horizontally. Style YT6880 measures approximately 7 1/2 inches in length, 4 1/2 inches in width and is 1 1/2 inches thick in its closed position. It measures approximately 17 inches in length when opened. A spectacle pouch secured by means of hook and loop fasteners has been affixed to the rear exterior of the article. The exterior also includes a decorative gold tone metal plate which has been engraved with the legend "Costanza" over the closure. The interior includes a zippered change pocket, six credit card slots and an identification card window. It also possesses a check book holder inserted into a slot, a zippered pouch for holding paper currency and three thin open pockets for small flat personal effects. The outer surface of this article is composed of a cellular plastic sheet embossed to simulate leather. The plastic sheet is backed with a woven textile fabric.

Sample number 3 is a black fold over container with a snap closure and a detachable shoulder strap affixed by means of two gold tone clasps. This article measures approximately 7 1/4 inches in width, 4 7/8 inches in height and is 1 inch thick when closed. When opened, it measures approximately 10 inches in height. A gusseted spectacle pouch secured by means of hook and loop fasteners has been affixed to the exterior of the container. An open pouch with a permanently attached retractable make-up mirror is sandwiched between the spectacle pouch and the exterior of the bag. A gold tone metal sphere with the legend "Michael Stevens" has been placed over the snap closure. The interior has been divided into top and bottom halves. The bottom half features three layered zippered pouches designed to carry small personal effects. An open flat pocket is located behind the pouches. The top half of the container possesses a clear identification card holder, five credit card slots and a billfold section. A pen holder has been placed at the spine, between the top and bottom halves of the container. The outer surface of the container is comprised of embossed cellular plastic with a woven textile backing.

Sample number 4 is a container with flap secured by means of a snap closure. It possesses a detachable shoulder strap which is affixed to the article by means of four snap fasteners, two at each end. This item measures approximately 5 3/4 inches by 4 3/4 inches. It is approximately 1 1/2 inches thick in its closed position. However, when opened three pairs of gussets allow the container to expand to approximately 6 1/2 inches. The rear exterior possesses a belt loop and an open pocket for small flat personal effects. A gold tone ornament is located over the closure. The interior of the flap contains an identification card window and an open pocket. The main body contains two gusseted open pockets, a gusseted zippered section, an open pocket with a permanently attached retractable mirror/credit card holder, two credit card slots and an open pocket against the rear wall. Sample number 4 possesses an outer surface of cellular plastic sheeting with a metallic exterior finish, backed with a woven textile material. It is stitched to layers of foam and textile fabric, which imparts a quilted appearance to the exterior.

ISSUE:

Whether the subject merchandise is classified in subheading 4202.22, HTSUSA, which provides for handbags; or subheading 4202.32, HTSUSA, which provides for articles of a kind normally carried in the pocket or in the handbag?

LAW AND ANALYSIS:

Heading 4202, HTSUSA, provides inter alia for handbags and wallets. Subheading 4202.22, HTSUSA, encompasses handbags, whether or not with shoulder strap, with outer surface of textile materials. Subheading 4202.32, HTSUSA, includes articles of a kind normally carried in the pocket or handbag, with outer surface of textile materials. The subheading Explanatory Note to heading 4202, at page 613, indicates that wallets are classified within subheading 4202.32. Pursuant to General Rule of Interpretation 6, classification of goods at the subheading level shall be effected mutatis mutandis with General Rules of Interpretation 1 through 5.

The term "wallet" is not defined in the HTSUSA or in the applicable Explanatory Note to heading 4202, HTSUSA. However, we note the following definitions of the term "wallet" from lexicographic sources:

Essential Terms of Fashion: A Collection of Definitions, Charlotte M. Calasibetta, Fairchild Publications, 1986: An item used to carry paper money, credit cards, photographs and sometimes with a change purse or space for a check book or pad.

The Fashion Dictionary, Mary Brooks Picken, Funk & Wagnalls, 1973: 1. Flat purse or pocketbook, for carrying either paper money or coins.

Webster's New Collegiate Dictionary, G. & C. Merriam Co., 1977: 1. a bag for carrying miscellaneous articles while traveling; 2 a: billfold b: a pocketbook with compartments for change, photographs, cards, and keys.

Webster's New World Dictionary, Third College Edition, Simon & Schuster, Inc., 1988: 1. [Archaic] a knapsack; 2. a flat pocketbook, as of leather, with compartments for paper money, cards, etc.; billfold.

We also recognize that the term "handbag" has been defined as follows:

Essential Terms of Fashion: A Collection of Definitions: Accessory carried primarily by women and girls to hold such items as money, credit cards, and cosmetics.

The Fashion Dictionary: Soft or rigid bag carried in hand or on arm. Size, shape, handle, etc., depend on fashion. Used by women as container for money and pocket-sized accessories.

Webster's New Collegiate Dictionary: 1. traveling bag; 2. a woman's bag held in the hand or hung from a shoulder strap and used for carrying small personal articles and money.

Webster's New World Dictionary: A bag, usually of leather or cloth, held in the hand or hung by a strap from the arm or shoulder and used, by women, to carry money, keys, and personal effects.

Each of the four samples possess attributes of both wallets and handbags. For example, they are flat and feature credit card slots, paper currency pockets and identification card windows, which are associated with wallets and are normally carried in the pocket or handbag. On the other hand, these articles possess shoulder straps and contain open and zippered pockets designed to carry a variety of personal effects, which are attributes of handbags. As the four samples are described by two subheadings within heading 4202, HTSUSA, we must resort to General Rule of Interpretation 3 to determine their proper classification.

In Headquarters Ruling Letter (HRL) 956241, dated April 22, 1994, we classified a container substantially similar to sample number 1. In that decision, we observed that the container was specially shaped or fitted to hold articles associated with wallets and would fit comfortably into a handbag. On the other hand, it was not large enough to accommodate items normally carried in a handbag, such as a hairbrush, cosmetics or a set of keys on a chain. Although the presence of the carrying strap suggested that it would actually be used in a manner consistent with a handbag, we determined that the strap in and of itself should not affect its classification. In addition, we were of the opinion that the container was of the same class or kind as wallets. Accordingly, the article was classified as an article normally carried in the pocket or in the handbag. As sample number 1 is substantially similar to the container which was the subject of HRL 956241, it shall also be classified as an article of a kind normally carried in the pocket or in the handbag.

Similarly, sample number 2 is also of the same class or kind as a wallet. It is flat, fitted to hold credit cards, identification cards, paper currency and coins. The presence of a flat check book holder does not alter its fundamental character. The article does not possess compartments designed to carry small personal effects which are typically carried in the handbag (e.g. comb, pen, hairbrush, cosmetics, keys on a chain). We note that the addition of a spectacle case holder is a step in the direction of a handbag, as the article begins to take the character of a carry-all container. However, in this instance we conclude that sample number 2 is most specifically described by the provision for articles of a kind normally carried in the pocket or in the handbag.

On the other hand, the provision for handbags more accurately describes sample number 3. We recognize that this item possesses certain attributes of a wallet, such as credit card slots, an identification card window and a pocket for paper currency. However, it is more in the nature of a traveling bag than an article carried in the handbag. The three zippered pouches are large enough to hold keys, small cosmetics, tissues, as well as a comb or lipstick and other small personal effects. In addition, the article has been fitted so as to include a pen, a retractable mirror and a spectacle case. Although it will not accommodate larger possessions often found in a handbag (e.g. hairbrush), we conclude that it has been designed to be used principally as a carrying bag. Consequently, it is classifiable as a handbag of subheading 4202.22, HTSUSA.

Sample number 4 is also most specifically described by the provision for handbags. The slots for identification/credit cards and the pocket for paper currency are features ancillary to the main purpose of the bag. The article is comprised primarily of open and zippered gusseted pockets which may accommodate a variety of small personal effects not normally associated with wallets or other articles normally carried in the handbag (e.g. set of keys, comb, lipstick). The presence of the shoulder strap and belt loop taken together suggest that this item will be used primarily as a carrying bag. On this basis, sample number 4 shall be classified as a handbag.

HOLDING:

Samples 1 and 2 are classifiable under subheading 4202.32.1000, HTSUSA, which provides inter alia for wallets: articles of a kind normally carried in the pocket or in the handbag: with outer surface of sheeting of plastic: of reinforced or laminated plastics. The applicable rate of duty is 12.1 cents/kilogram + 4.6 percent ad valorem.

Samples 3 and 4 are classifiable under subheading 4202.22.1500, HTSUSA, which provides inter alia for handbags, whether or not with shoulder strap, including those without handle: with outer surface of sheeting of plastic. The applicable rate of duty is 20 percent ad valorem.

Sincerely,

John Durant, Director

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