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HQ 954883




February 16, 1994

CLA-2 CO:R:C:T 954883 ch

CATEGORY: CLASSIFICATION

TARIFF NO.: 4202.32.1000

Doris Acosta
Warnaco, Incorporated
90 Park Avenue
12th Floor
New York, New York 10016

RE: Tariff classification of clutch bags; articles of a kind normally carried in the pocket or handbag; wallet; flat goods; handbags; TSUS.

Dear Ms. Acosta:

This is in response to your letter of August 18, 1993, requesting tariff classification under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA) for two organizer bags. Samples were provided to this office for examination.

FACTS:

The submitted samples are identified as styles 584793 and 584786. Style 584793 is a container with an exterior comprised of an outer surface of compact plastics, middle layer of cellular plastics and inner layer of a woven textile material. It measures approximately 7.5 inches by 4 inches by .75 inches when closed. This item possesses a three-side zipper closure. The interior is lined with vinyl and is divided into two open compartments and a zippered pouch. Its gussets extend approximately 3.5 inches. The two inside walls feature a total of six credit card slots and one billfold slot.

Style 584786 is a container with an exterior composed of a compact plastic outer surface, middle layer of cellular plastic and inner layer of woven textile material. It measures approximately 7 inches by 4 inches by 1 inch when closed. This item possesses a full wall exterior compartment with a snap flap closure and a gusset extending approximately one inch. The interior features slots for currency, credit and identification cards and a checkbook holder. The interior is secured by means of a snap tab.

ISSUE:

What is the proper tariff classification for the instant merchandise?

LAW AND ANALYSIS:

Our prior tariff, the Tariff Schedules of the United States (TSUS), defined the terms "handbags" and "flat goods" at Schedule 7, Part 1, Subpart D, Headnote 2:

(b) the term "handbags" covers pocketbooks, purses, shoulder bags, clutch bags, and all similar articles, by whatever name known, customarily carried by women or girls, but not including luggage or flat goods as defined herein or shopping bags; and

(c) the term "flat goods" covers small flatwares designed to be carried on the person, such as banknote cases, bill cases, billfolds, bill purses, bill rolls, card cases, change purses, cigarette cases, coin purses, coin holders, compacts, currency cases, key cases, letter cases, license cases, money cases, pass cases, passport cases, powder cases, spectacle cases, stamp cases, vanity cases, tobacco pouches, and similar articles. (Emphasis added).

Thus, handbags included containers commonly known as clutch bags and flat goods encompassed small flatwares designed to be carried on the person.

In Headquarters Ruling Letter (HRL) 050086, dated May 11, 1977, we classified a purse measuring 5 inches by 4 inches by 1.5 inches and possessing a mirror in the flap, an inside zipper pocket with a wrist loop, a snap pocket and an open storage area in the center as a clutch bag. In that decision, we stated that this article was "chiefly used to carry small personal accessories commonly found in a clutch bag." As the merchandise was used chiefly used as a clutch bag, which by definition was classified as a handbag, it could not be classified as a flat good.

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.

Under the terms of heading 4202, HTSUSA, the enumerated articles and containers similar thereto fall within its scope.

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. The terms "handbags" and "articles of a kind normally carried in the pocket or handbag" are not defined in the HTSUSA. However, examples of the latter category 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.

As these exemplars suggest, articles of a kind normally carried in the pocket or handbag encompass many of the articles defined as flat goods under the TSUS.

Because the term "handbag" is not defined in the HTSUSA, there is no longer an explicit requirement that articles classifiable as clutch bags shall be classified as handbags. Furthermore, the phrase "articles of a kind normally carried in the pocket or handbag" is a use provision. Containers principally carried in the pocket or handbag are classified in this category regardless of whether they meet the definition of "flat goods" under the TSUS. A clutch bag may be regarded as an article of a kind normally carried in the pocket or handbag if that is how it is principally used. Containers meeting the description of both handbags and articles of a kind normally carried in the pocket or handbag are classified pursuant to the rules of specificity and essential character contained in General Rule of Interpretation 3

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 determined that the subheading providing for articles of a kind normally carried in the pocket or handing most specifically described the articles.

Similarly, we recognize that styles 584786 and 584793 may be used in a manner consistent with handbags to carry small personal effects during travel. However, we conclude that they will be principally used as items to be carried in the handbag. We note that the goods are made up of various items which would be classified as articles of a kind normally carried in the handbag if entered individually. For example, they possess slots for credit cards, a checkbook holder and pouches of a size suitable for holding coins and currency. These features are normally associated with wallets and other small accessories carried in the handbag. The completed article is 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 when closed they are not of adequate size to hold items such as a hairbrush, certain cosmetics or a set of keys on a chain which are normally carried in the handbag.

Based on the foregoing discussion, the subheadings encompassing articles normally carried in the pocket or handbag most specifically describe the goods. In the alternative, these provisions describe those parts of the instant merchandise which lend the essential character to the entire article. 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 584793 and 584786 possess an outer surface of plastic sheeting reinforced by or laminated to other materials. Consequently, 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.

HOLDING:

Styles 584786 and 584793 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.

Sincerely,

John Durant, Director

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