CLA-2 CO:R:C:G 087537 JS
Louis Shoichet
Tompkins and Davidson
One Whitehall Street
New York, NY 10004
RE: Tote Bags
Dear Mr. Shoichet:
This is in reference to your letter of July 9, 1990, on
behalf of Toppers, Inc., requesting classification of a tote bag
under the Harmonized Tariff Schedule of the United States
Annotated ("HTSUSA").
FACTS:
The merchandise at issue is a 100 percent cotton woven bag
measuring approximately 14 x 10 x 5 inches. It has a reinforced
open top with double carrying straps. The article has no lining
and no interior or exterior pockets or compartments.
In your letter, you ask that the subject tote bags be
classified as handbags in accordance with heading 4202 of the
HTSUSA and HRL 086094 (March 16,1990).
ISSUE:
Whether a tote bag is considered luggage or handbags under
the HTSUSA?
LAW AND ANALYSIS:
Heading 4202, HTSUSA, provides for:
Trunks, suitcases, vanity cases, attaches cases,
briefcases, school satchels and similar containers;
traveling bags...handbags...sports bags... and similar
containers of textile material..
It is our position that the bags at issue, by reason of
their design and construction, are similar to handbags and
therefore correctly classifiable under heading 4202, HTSUSA. In
addition, please note that HRL 086676, which amended HRL 086094,
classified tote bags as handbags in subheading 4202.22.4500.
Therefore, due to the similarities between the present
merchandise and that of the rulings above, namely, that such bags
are not designed to contain personal effects during travel or for
use as shopping bags, are not restricted to use for carrying
purchases from place of purchase to place of use, and are used as
secondary handbags, indicate that classification of the present
merchandise under subheading 4202.22, rather than under a
provision for "luggage," is appropriate.
HOLDING:
The tote bags at issue are classified in subheading
4202.22.4500, HTSUSA, which provides for handbags, whether or not
fitted with shoulder straps, including those without handle,
with outer surface of textile materials, other, of vegetable
fibers and not of pile or tuft construction, of cotton, textile
category 369. The rate of duty is 7.2 percent ad valorem.
The designated textile and apparel category may be
subdivided into parts. If so, the 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 your client 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 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, your client should contact
its 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 Operations Division