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HQ 956937




November 4, 1994

CLA-2 CO:R:C:T 956937 ch

CATEGORY: CLASSIFICATION

TARIFF NO.: 4202.31.6000; 4202.22.1500

Steven S. Weiser, Esq.
Amy J. Johannesen, Esq.
Siegel, Mandell & Davidson, P.C.
One Astor Plaza
1515 Broadway
43rd Floor
New York, New York 10036-8901

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

Dear Mr. Weiser and Ms. Johannesen:

This is in response to your letter of July 28, 1994, on behalf of Liz Claiborne Accessories, Inc., requesting tariff classification under the Harmonized Tariff Schedule of the United States (HTSUS) for two articles which you describe as wallets. Samples were submitted to this office for examination. Please be advised that we are retaining the samples in order to facilitate uniformity of classification for similar articles.

FACTS:

The first sample, style 91009, is a tri-fold leather accessory with a detachable carrying strap. It measures approximately 7 1/4 inches in height, 4 1/2 inches in width and is approximately 1/2 inch thick in its closed position (exclusive of flaps). The exterior of the article features a zippered change/utility pocket, a flap which includes an identification card holder, an open flat pocket and snap closures for both top and bottom flaps. The interior includes slots for credit cards, an identification card holder, two flat zippered pockets for paper currency or coins, two narrow pockets of a size suitable for a checkbook, a removable plastic picture/business card holder, a small mirror and a pen holder.

The second sample, style 91108, is constructed of PVC plastic backed with a textile fabric. The article possesses a detachable carrying strap and measures approximately 7 1/4 inches in height, 4 1/2 inches in width and is approximately 1 1/2 inches thick in its closed position. The exterior of the article features a pocket measuring approximately 6 3/4 inches by 4 1/2 inches, with gussets which extend up to 1 1/2 inches. The item also features a zippered coin/utility pocket and two exterior flaps with double snap closures, which allow the article to expand. The interior possesses slots for credit cards, an identification card holder, two flat zippered pockets for paper currency or coins, an open narrow pocket of a size suitable for a checkbook, a removable plastic picture/business card holder, a small mirror, a pen holder and a pocket measuring 6 1/4 inches by 4 1/2 inches with a gusset running along one of its sides.

ISSUE:

Whether the subject merchandise is classified within subheadings 4202.21 through 4202.29, HTSUS, which provides for handbags; or within subheadings 4202.31 through 4202.39, HTSUS, which provides for articles of a kind normally carried in the pocket or in the handbag?

LAW AND ANALYSIS:

Heading 4202, HTSUS, provides inter alia for handbags and wallets. Subheadings 4202.21 through 4202.29, HTSUS, encompass handbags; subheadings 4202.31 through 4202.39, HTSUS, provide for articles of a kind normally carried in the pocket or handbag. The subheading Explanatory Note to heading 4202, at page 613, indicates that wallets are classified within subheadings 4202.31 through 4202.39. 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 HTSUS or in the applicable Explanatory Note to heading 4202, HTSUS. 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.

The two samples possess attributes of both wallets and handbags. For example, they feature credit card slots, identification card windows and slots for paper currency and coins, which are associated with wallets. On the other hand, these articles possess shoulder straps and exhibit exterior features such as flaps, which permit the articles to resemble a handbag in appearance. As the samples are described by two subheadings within heading 4202, HTSUS, we must resort to General Rule of Interpretation 3 to determine their classification.

Style 91009 is fitted to hold articles associated with wallets (e.g. credit cards, coins, paper currency) and can be placed into a handbag. The article is flat and will not expand so as to comfortably 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 permits the article to be worn on the shoulder in a manner consistent with a handbag, we conclude that the strap in and of itself should not affect its classification. In this regard, we note that the provision for handbags specifies that handbags may or may not have a shoulder strap. Moreover, as a class of merchandise, wallets are normally carried in the pocket or in the handbag, notwithstanding the fact that it has recently become popular to carry these items by means of a shoulder strap. Accordingly, style 91009 is most specifically described as a wallet.

Style 91108 has also been fitted to hold credit cards, coins, paper currency, etc. However, we note that the gussetted exterior pocket is large enough to be used as a compartment for various loose personal effects, such as keys, cosmetics, combs, etc. The dual flap closures with their double snaps allow the article to expand and indicates that it should not be regarded as flat. We are of the opinion that style 91108 is a carry-all container for various personal effects, despite the fact that it incorporates the features of a wallet. As the determinative feature of a handbag is its ability to hold several objects not associated with a wallet, we conclude this item is classifiable as a handbag.

HOLDING:

Style 91009 is classifiable under subheading 4202.31.6000, HTSUS, which provides inter alia for wallets: articles of a kind normally carried in the pocket or in the handbag: with outer surface of leather, of composition leather or of patent leather: other. The applicable rate of duty 8 percent ad valorem.

Style 91108 is classifiable under subheading 4202.22.1500, HTSUS, 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
Commercial Rulings Division

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