CLA-2 CO:R:C:G 086094 SLR
Mr. Sam I. Isaacson
Chairman of the Board
The Gem Group, Inc.
20 Locust Street
Danvers, MA 01923
RE: Tote Bags
Dear Mr. Isaacson:
This ruling is in response to your letter of November 8,
1989, requesting the proper classification of cotton tote bags
under the Harmonized Tariff Schedule of the United States
Annotated (HTSUSA). Samples were provided for our examination.
FACTS:
The five sample tote bags have the following approximate
dimensions:
(1) Style No. 103 -- 13" x 10-3/4" x 5"
(2) Style No. 120 -- 15" x 10-1/2" x 4-3/4"
(3) Style No. 124 -- 14-1/2" x 13-1/2" (No gusset)
(4) Style No. 127 -- 12" x 15" x 4-1/2"
(5) Style No. 128 -- 12" x 16-1/2" x 5"
None of the bags has inside or outside pockets nor are they lined
or reinforced. Style numbers 103 and 128 have snap closures; the
rest of the bags have open tops.
On March 19, 1986, you requested a TSUSA classification for
cotton tote bags very similar to the ones at issue. In
HRL 078301 of June 25, 1986, this office classified those
articles as handbags of textile materials, of cotton in
item 706.3640, Tariff Schedules of the United States Annotated
(TSUSA). We also enclosed a copy of HRL 073827 of May 3, 1984,
which set forth "Guidelines for Determining the Scope of the
Luggage Provisions of the Tariff Schedules."
-2-
After the implementation of the Harmonized System, the tote
bags continued to enter the United States as "handbags." In
September of 1989, our Boston office reclassified a shipment of
the tote bags as luggage, thus altering visa requirements. Upon
request, a temporary stay was imposed upon the reclassification
of the bags.
In your letter, you maintain that the subject tote bags are
classifiable as handbags under the HTSUSA. You ask that Customs
reaffirm HRL 078301 and renew under the Harmonized Code the
classification guidelines set forth in HRL 073827.
ISSUE:
Whether the subject tote bags are classifiable as handbags
or luggage under the HTSUSA.
LAW AND ANALYSIS:
Heading 4202, HTSUSA, provides for:
Trunks, suitcases, vanity cases, attache cases,
briefcases, school satchels . . . and similar
containers; traveling bags . . . handbags . . .
sports bags . . . and similar containers of textile
materials . . . .
It is our determination that the subject tote bags qualify
as handbags. The overall appearance of each bag fails to exhibit
a dedication for use as a travel accessory. The design and
construction of these bags suggests that they are handbags, not
traveling bags. The subject tote bags function primarily as
secondary handbags used to carry various objects which do not fit
into a woman's regular handbag.
HRL 073827 provides certain criteria for determining whether
tote bags are classifiable as handbags or luggage. As that
ruling itself indicates, however, "These guidelines are only
guidelines. They are not intended to be rigid criteria."
Size is not dispositive of classification. The design and
construction of a bag must be considered. The HRL 073827
guidelines are helpful, but the facts and circumstances must be
weighed in each instance.
HOLDING:
The tote bags are classifiable in subheading 4202.22.8030,
HTSUSA, which provides for handbags, whether or not with shoulder
strap, including those without handles, with outer surface of
textile materials, other, other, other, of cotton, textile
category 369, dutiable at 20 percent ad valorem.
-3-
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 subject to frequent renegotiations 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 internal
issuance of the U.S. Customs Service, which is available for
inspection at your 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 your local
Customs office prior to importation of this merchandise to
determine the current status of any import restraints or
requirements.
Sincerely,
John Durant, Director
Commercial Rulings Division