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HQ 958048




November 6, 1996

CLA-2 RR:TC:TE 958048 GGD

CATEGORY: CLASSIFICATION

TARIFF NO.: 4202.32.1000

Port Director
U.S. Customs Service
10 Causeway Street, Room 603
Boston, Massachusetts 02222-1059

RE: Decision on Application for Further Review of Protest No. 0401-95-100131, filed February 23, 1995, concerning the classification of small vinyl carrying cases

Dear Sir:

This is a decision on a protest timely filed on February 23, 1995, against your decision in the classification and liquidation of five entries of small vinyl cases, entered in August 1994.

FACTS:

You classified the merchandise under subheading 4202.92.9040, HTSUSA, the provision for "Trunks, suitcases, vanity cases... and similar containers; traveling bags, toiletry bags... and similar containers...: Other: With outer surface of sheeting of plastic...: Other: Other, Other," with an applicable duty rate in 1994 of 20 (now 19.5) percent ad valorem.

The protestant claims that the goods should be classified in subheading 4202.32.1000, HTSUSA, the provision for "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," with an applicable duty rate of 12.1 cents per kilogram plus 4.6 percent ad valorem. -2-

Each of the two available sample cases is substantially identical in appearance to the other, except for the fact that one is labeled "Made in China" and the other is labeled "Made in Belgium." The articles are tri-fold in design and have snap closures. When folded/closed, the items measure approximately 5-3/4 inches in width by 3-1/4 inches in height by 1/2 inch in depth.

The outer surface of the case marked "Made in Belgium" is composed of embossed cellular polyvinyl chloride (PVC) plastic, one side of which has been applied to a layer of nonwoven textile fabric. The case marked "Made in China" has a layered structure, the outer layer of which is composed of embossed non-cellular polyurethane plastic. The second layer consists of a cellular PVC plastic. The third layer is an adhesive which bonds the fourth layer, a nonwoven textile fabric, to the cellular plastic second layer. The textile material in both cases, is present for purposes of reinforcement.

The cases are intended for post importation use as carrying cases for diabetes (blood glucose) testing kits. The interior sections of each case contain two clear plastic compartments to hold test strips and a sensor, vinyl slots for lancets, and an elasticized loop to hold a lancing device in place. Information on retail packaging states, in part, that the case (with contents) is "Compact - fits in pocket or purse. Convenient - test practically anywhere, anytime."

ISSUE:

Whether the goods are properly classified in subheading 4202.92, HTSUS, as other containers or cases; or in subheading 4202.32, HTSUS, as articles of a kind normally carried in the pocket or in the handbag.

LAW AND ANALYSIS:

Classification under the HTSUS is made in accordance with the General Rules of Interpretation (GRI). GRI 1 provides that the classification of goods shall be determined according to the terms of the headings of the tariff schedule and any relative Section or Chapter Notes. In the event that the goods cannot be classified solely on the basis of GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRI may then be applied. The Explanatory Notes (EN) to the Harmonized Commodity Description and Coding System, which represent the -3-
official interpretation of the tariff at the international level, facilitate classification under the HTSUS by offering guidance in understanding the scope of the headings and GRI.

Among other goods, heading 4202, HTSUS, provides for traveling bags, toiletry bags, wallets, purses, and similar containers. Since the merchandise is roughly similar to a wallet or small purse, it is covered by the heading.

Subheading 4202.32, as well as subheadings 4202.31 and 4202.39, HTSUS, cover articles of a kind normally carried in the pocket or handbag. The subheading EN to these three subheadings states that:

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

On June 21, 1995, this office published a General Notice in the Customs Bulletin, Volume 29, Number 25, concerning goods identified as "Wallets on a String." The attributes of both handbags and articles of a kind normally carried in the pocket or in the handbag were discussed. With regard to Articles of a Kind Normally Carried in the Pocket or in the Handbag, the notice stated in pertinent part that:

Such articles include wallets, which may be described as flat cases or containers fitted to hold credit/ identification cards, paper currency, coins and in some instances a checkbook holder.

In order to be classifiable as a flatgood, the article must fit comfortably in a handbag or pocket. For example, rectangular or square cases measuring approximately 7-1/2 inches by 4-1/2 inches, or 4-3/4 inches by 4-1/2 inches, in their closed position, have been classified as flatgoods.

Although the protested cases are not wallets, they are articles of a kind that would normally be carried in a pocket or handbag. They are small enough to comfortably fit into the pockets of most garments, a useful feature when prompt blood glucose monitoring is required and the handbag has been left behind. Like wallets, the articles are fitted to hold certain small items, each of which is most conveniently retained in its -4-
own section of the interior space. We thus conclude that the small vinyl cases are classifiable as articles of a kind normally carried in the pocket or in the handbag.

HOLDING:

The small vinyl cases are classified in subheading 4202.32.1000, HTSUSA, the provision for "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 duty rate is 12.1 cents per kilogram plus 4.6 percent ad valorem.

Since reclassification of the merchandise as indicated above will result in a lower rate of duty than claimed, you are instructed to allow the protest in full. A copy of this decision should be attached to the Form 19 to be returned to the protestant.

In accordance with Section 3A(11)(b) of Customs Directive 099 3550-065, dated August 4, 1993, Subject: Revised Protest Directive, this decision should be mailed by your office to the protestant no later than 60 days from the date of this letter. Any reliquidation of the entry in accordance with the decision must be accomplished prior to mailing of the decision. Sixty days from the date of the decision, the Office of Regulations and Rulings will take steps to make the decision available to Customs personnel via the Customs Rulings Module in ACS, and to the public via the Diskette Subscription Service, the Freedom of Information Act, and other public access channels.

Sincerely,

John Durant, Director

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