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HQ 956241


April 22, 1994

CLA-2 CO:R:C:T 956241 ch

CATEGORY: CLASSIFICATION

TARIFF NO.: 4202.32.4000

L. Klestadt
Trans-World Shipping Corporation
53 Park Place
New York, New York 10007

RE: Classification of a cotton denim container with shoulder strap from Taiwan; wallet; article of a kind normally carried in the pocket or in the handbag; not a handbag.

Dear Mr. Klestadt:

This is in response to your letter of March 8, 1994, on behalf of Bijoux International, Incorporated, requesting tariff classification under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA) for a cotton denim container from Taiwan. A sample was provided to this office for examination.

FACTS:

The submitted sample, style 535332, is a cotton denim container with shoulder strap. The container is tri-fold in design. It measures approximately 6 inches by 5 1/2 inches when closed and 13 1/2 by 5 1/2 inches when open. The article is secured by means of a hook and loop fastener. The fitted interior includes four credit card slots, an identification card slot with window, a vinyl lined zippered compartment measuring approximately 3 1/2 inches by 5 1/2 inches and a vinyl lined zippered compartment measuring approximately 9 inches which is suitable for holding paper currency. The exterior possesses a vinyl lined zippered compartment measuring approximately 2 1/2 inches by 4 1/2 inches. It also features the legend "Arizona Jean Co."

ISSUE:

What is the proper tariff classification for the instant container?

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.

Style 535332 is flat and features compartments specially shaped and fitted to hold such items as paper currency, credit cards, and change. Hence, it is prima facie classifiable as a wallet.

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.

In this case, the article in question features a shoulder strap and is designed to carry money, credit cards and other very small personal effects. Hence, it appears to be prima facie classifiable as a handbag.

As style 535332 is described by two subheadings within heading 4202, HTSUSA, we must resort to General Rule of Interpretation 3 to determine its proper classification. General Rule of Interpretation 3(a) states that "the heading which provides the most specific description shall be preferred to headings providing a more general description." We conclude that the term "wallet" most specifically describes the instant article. Wallets are usually specially shaped or fitted to hold articles such as paper currency, credit cards, coins and identification cards. Furthermore, subheading 4202.32, HTSUSA, provides for "articles of a kind normally carried in the pocket or in the handbag," which implies that wallets must be small enough for this purpose. The container in this case is specially shaped or fitted to hold articles associated with wallets and will fit comfortably into a handbag.

On the other hand, the term "handbag" applies generally to containers which are suitable for carrying and holding a variety of small personal effects. Style 535332 is 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 carrying strap suggests that it will actually be used in a manner consistent with a handbag, we are of the opinion that the strap in and of itself should not affect its classification. We conclude that absent the strap containers such as style 535332 will not be principally used as handbags. See Additional U.S. Rule of Interpretation 1(a). Rather, they are more accurately described as articles of a kind normally carried in the pocket or in the handbag.

HOLDING:

The subject merchandise is classifiable under subheading 4202.32.4000, HTSUSA, which provides inter alia for wallets: articles of a kind normally carried in the pocket or in the handbag: with outer surface of textile materials: of vegetable fibers and not of pile or tufted construction: of cotton. The applicable rate of duty is 7.2 percent ad valorem. The textile quota category is 369.

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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