CLA-2 CO:R:C:T 951113 HP
Mr. Kevin J. Downey
Sullivan & Lynch, P.C.
156 State Street
Boston, MA 02129
RE: HRL 950708 & HRL 950709 affirmed. Tote bags are travel,
sports and similar bags, not handbags.
Dear Mr. Downey:
This is in reply to your letter of January 20, 1992. That
letter concerned the tariff classification, under the Harmonized
Tariff Schedule of the United States Annotated (HTSUSA), of tote
bags, produced in an unstated country. Please reference your
client The Gem Group.
FACTS:
The merchandise at issue consists of a range of cotton tote
bags, of which the sample, Item 124, has been submitted as
representative. Item 124 is manufactured of natural cotton
textile materials, has an open top, and is unlined. The interior
of the bag has neither pockets nor closures. It measures
approximately 14" x 141/2". The fabric is natural color and is
intended to be printed with text and/or an advertising logo prior
to sale. You state that the merchandise is intended to be used
as a premium giveaway. The sample is similar to style 170, shown
on page 17 of your client's 1991 catalog, and described as a
grocery bag. Similarly styled bags are described as for
"shoppers, book lovers, and beach goers."
In HRL 086094 of March 16, 1990, and HRL 086938 of August
20, 1990, both issued to your client, we classified this type of
merchandise as handbags. In HRL 950708 and HRL 950709,
respectively, both of December 24, 1991, we revoked the
aforementioned rulings, finding that the tote bags were properly
classifiable as for travel or sports, or similar thereto. You
disagree, asking us to revoke the two December 24, 1991, rulings,
and reinstate the 1990 rulings issued to your client.
ISSUE:
Whether the merchandise at issue is considered a handbag or
a travel, sports or similar bag under the HTSUSA?
LAW AND ANALYSIS:
Subheading 4202.22, HTSUSA, provides for handbags. In HRL
086094, supra, we classified this type of merchandise as such,
following the rule of Mamiye & Sons, Inc. v. United States. At
issue in Mamiye was whether the tote bags were classifiable,
under the Tariff Schedules of the United States, as handbags or
as textile articles not specifically provided for. The Court
noted that even though the tote bags were used as shopping bags
to carry purchases, half of the witnesses testified that they
also used the tote bags to carry articles too large for their
conventional handbags; therefore, this testimony was "sufficient
to establish the use of a tote bag [as] similar to a handbag...."
You argue that this finding is still binding. We disagree.
In HRLs 950708 and 950709, supra, we noted that tote bags similar
to those at issue, while in some circumstances may be used as
secondary handbags, are used for a variety of purposes. See also
Adolco Trading Co. v. United States, 71 Cust. Ct. 145, C.D. 4487
(1973) ("tote is a general [term] used to indicate all types of
carry bags"). We also stated that [t]he tote bags at issue are
made from cotton canvas and are often printed with company logos,
or promotional or advertising information. Styles 103 and 128
have single snap closures; the rest have no means of closure.
The bags have no pockets and are not lined or reinforced. Since
they are of relatively coarse construction, carry advertising
and provide little protection for the items they may contain, it
is unlikely that the tote bags in question are used in a manner
similar to a women's handbag. [Emphasis added.]
You also argue that since Congress failed to overturn the
Mamiye finding at conversion to the Harmonized Tariff Schedule,
the principle still applies. We dispute this conclusion. The
General Rules of Interpretation (GRIs) to the HTSUSA govern the
classification of goods in the tariff schedule. GRI 1 states, in
pertinent part, that such "classification shall be determined
according to the terms of the headings and any relative section
or chapter notes...." Additional U.S. Note 1 to Chapter 42,
HTSUSA, provides:
For the purposes of heading 4202, the expression
"travel, sports and similar bags" means goods, other
than those falling in subheadings 4202.11 through
4202.39 [i.e., suitcases & handbags], of a kind
designed for carrying clothing and other personal
effects during travel, including backpacks and
shopping bags of this heading....
By specifically including shopping bags of this heading within
the broad category of goods designed for carrying personal
effects during travel, it is clear Congress (a) took notice that
shopping bags may be correctly classifiable within heading 4202,
HTSUSA, and (b) did not intend for the "travel, sports and
similar bags" provision to encompass only those bags sufficiently
sturdy as to withstand the rigors of travel that conventional
luggage is designed to meet. HRLs 950708 and 950709 were correct
in their finding that the instant tote bags fall within the
definition of "travel, sports and similar bags," and are hereby
affirmed.
HOLDING:
As a result of the foregoing, the instant merchandise is
classified under subheading 4202.92.1500, HTSUSA, textile
category 369, as 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, of textile materials, of vulcanized fiber or of
paperboard, or wholly or mainly covered with such materials,
other, with outer surface of plastic sheeting or of textile
materials, travel, sports and similar bags, with outer surface of
textile materials, of vegetable materials and not of pile or
tufted construction, of cotton. The applicable rate of duty is
7.2 percent ad valorem.
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 negotiations 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 issuance
of the U.S. Customs Service, which is updated weekly and is
available 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 importing the merchandise to determine
the current status of any import restraints or requirements.
A copy of this ruling letter should be attached to the entry
documents filed at the time this merchandise is imported. If the
documents have been filed without a copy, this ruling should be
brought to the attention of the Customs officer handling the
transaction.
Sincerely,
John Durant, Director
Commercial Rulings Division