CLA-2 CO:R:C:T 953306 ch
District Director
Los Angeles
300 South Ferry Street
Terminal Island
San Pedro, California 90731
RE: Application for further review of protest 2704-92-
103602; classification of textile fabric tote bags;
essential character; visual impact; GRI 3(c); raschell
knit mesh; canvas.
Dear Sir/Madam:
The above-referenced protest was forwarded to this office
for further review. We have considered the protest and our
decision follows.
FACTS:
The subject merchandise are four styles of "Avon Summer
Essentials Tote Bags," identified as "product profile" numbers
102527A, 102527B, 102527C, 102527PF. Each tote bag features an
open top and an interior purse/wallet affixed by means of a cord.
The bags measure approximately 15 inches in height (not including
the carrying straps) and 24 inches in width at their widest
point. They possess a bottom, collar and handles composed of
textile canvas. The lower portion of the main body and the
purse/wallet are constructed of the same material. However, the
area between the collar and lower body is made of a Raschell knit
net material. The purse/wallet possesses a zipper closure and
measures approximately 6 inches in height and 8 inches in width.
In addition, the importer has supplied us with the following
specifications:
Sample Area % of Visible Exterior Surface
Canvas Mesh
102527A 64.39 35.61
102527B 60.98 39.02
102527C 63.86 36.14
102527PF 64.35 36.65
Sample Weight % of Materials Used in Entire Bag
Canvas Mesh Plastic Zipper
102527A 88.00 9.00 1.00 2.00
102527B 67.67 9.80 21.40 1.13
102527C 69.68 7.32 21.85 1.15
102527PF 65.21 9.92 23.53 1.34
FIBER ANALYSIS
Sample Trim
Ramie/Cotton Body
102527A 57.6% / 42.4% 100% Polyester
102527B 100% Cotton 100% Polyester
102527C 58% / 42% 100% Polyester
102527PF 58% / 42% 100% Polyester
Accompanying entry documents establish the cost of the
canvas and mesh materials for one of the styles as follows:
Ramie Cotton $1.63
Nylon Mesh $0.75
In New York Ruling Letter (NYRL) 870012, dated January 21,
1992, the "Summer Essentials Bag and Kit," style PP 102527, was
classified in subheading 4202.92.3030, which provides for travel,
sports and similar bags, of textile materials, of man-made
fibers. The merchandise at issue in that ruling appears to be
one of the tote bag styles at issue here. Accordingly, you have
classified the subject merchandise under subheading 4202.92.3030.
ISSUE:
What are the proper tariff classifications for the subject
merchandise?
LAW AND ANALYSIS:
Classification of goods under the HTSUSA is governed by the
General Rules of Interpretation (GRI). GRI 1 provides that
classification is determined first in accordance with the terms
of the headings of the tariff and any relative section or chapter
notes. Where goods cannot be classified on the basis of GRI 1,
the remaining GRI will be applied in order.
Heading 4202, HTSUSA, provides for:
Trunks, Suit-Cases, Vanity-Cases, Executive-Cases,
Briefcases, School Satchels, Spectacle Cases, Binocular
Cases, Camera Cases, Musical Instrument Cases, Gun
Cases, Holsters and Similar Containers; Travelling-
Bags, Toilet Bags, Rucksacks, Handbags, Shopping-Bags,
Wallets, Purses, Map-Cases, Cigarette-Cases, Tobacco-
Pouches, Tool Bags, Sports Bags, Bottle-Cases,
Jewellery Boxes, Powder-Boxes, Cutlery Cases and
Similar Containers, of Leather or of Composition
Leather, of Sheeting of Plastics, of Textile Materials,
of Vulcanised Fibre or of Paperboard, or Wholly or
Mainly Covered with Such Materials or With Paper.
(Emphasis added).
Thus, travel, sports and similar containers of textile materials
are classified under heading 4202.
Chapter 42, U.S. Additional Note 1, states:
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, of a kind designed for carrying clothing and
other personal effects during travel, including
backpacks and shopping bags of this heading, but does
not include binocular cases, camera cases, musical
instrument cases, bottle cases and similar containers.
(Emphasis added).
The instant tote bags are not classifiable in headings 4202.11
through 4202.39, and appear to be designed to carry clothing and
other personal effects from place to place. Accordingly, they
are classified as travel, sports and similar bags in heading
4202.
Travel, sports and similar bags with outer surface of
textile materials are classified in subheading 4202.92. Within
this subheading, classification at the eight and ten digit levels
is in accordance with the fiber composition of the outer surface
of the bag. In this instance, the outer surface of each tote bag
is comprised of polyester, cotton and in some cases ramie.
Therefore, it is not immediately apparent which subheading is
applicable.
GRI 6 provides in part that:
For legal purposes, the classification of goods in the
subheadings of a heading shall be determined according
to the terms of those subheadings and any related
subheading notes and, mutatis mutandis, to the above
rules.
Hence, we shall apply the preceding GRI to resolve the
classification of these items at the subheading level.
GRI 3(a) reads in part as follows:
The heading which provides the most specific
description shall be preferred to headings providing a
more general description. However, when two or more
headings each refer to part only of the materials or
substances contained in mixed or composite
goods...those headings shall are to be regarded as
equally specific in relation those goods.
The tote bags are composed of cotton, polyester and ramie.
Pursuant to GRI 3(b), these materials are considered to be
equally specific in relation to one another. Therefore, we
cannot resolve this matter based on specificity.
GRI 3(b) states that:
Mixtures, composite goods consisting of different
materials or made up of different components, and goods
put up in sets for retail sale, which cannot be
classified by reference to 3(a), shall be classified as
if they consisted of the material or component which
gives them their essential character, insofar as this
criterion is applicable.
The Explanatory Notes (EN) to GRI 3(b) provide, in pertinent
part, that:
The factor which determines essential character will
vary as between different kinds of goods. It may, for
example, be determined by the nature of the material or
component, its bulk, quantity, weight or value, or by
the role of a constituent material in relation to the
use of the goods.
In NYRL 870012, Customs concluded that the polyester net
component imparted the essential character of the bag. In
support of this finding, we note that the net polyester fabric is
a striking visual feature which distinguishes these articles from
typical tote bags. Moreover, the open weave of the mesh material
allows the contents of the bags to aerate, and permits the
contents to be partially exposed to view from the outside. We
conclude that these features enhance the marketability of the
tote bags in light of contemporary fashion trends.
On the other hand, the canvas material occupies the greatest
portion of the outer surface of the various tote bags. This fact
is an indication that the canvas also produces a distinct visual
impact. See Headquarters Ruling Letter (HRL) 084241, dated July
28, 1989; HRL 082332, dated February 21, 1989; HRL 081373, dated
October 17, 1988; HRL 081375, dated October 3, 1988; HRL 081374,
dated August 8, 1988. In addition, the canvas material is the
component of chief value, greatest bulk and lends added
durability to these items.
Based on the foregoing, we are of the opinion that both the
mesh and canvas materials make substantial contributions to the
finished articles. Reasonable minds may conclude that either the
mesh or canvas imparts their essential character, as neither
clearly predominates over the other. Therefore, we are unable to
make an essential character determination.
GRI 3(c) states:
When goods cannot be classified by reference to 3(a) or
3(b), they shall be classified under the heading which
occurs last in numerical order among those which
equally merit consideration.
The subheadings which merit consideration in this case are:
1. Subheading 4202.92.1500, which provides for travel,
sports and similar bags, with outer surface of textile materials,
of vegetable fibers, of cotton.
2. Subheading 4202.92.2000, which provides for travel,
sports and similar bags, with outer surface of textile materials,
of vegetable fibers (ramie), other.
3. Subheading 4202.92.3030, which provides for travel,
sports and similar bags, with outer surface of textile materials,
of man-made fibers (mesh).
The tote bags are classifiable under subheading 4202.92.3030, as
the samples all contain man-made fibers and this provision occurs
last in numerical order.
HOLDING:
Based on the foregoing discussion, this protest should be
denied in full. The subject merchandise shall be classified
under subheading 4202.92.3030, which provides for travel, sports
and similar bags: other: with outer surface of plastic sheeting
or of textile materials: with outer surface of textile
materials: other: other: of man-made fibers. The applicable
rate of duty is 20 percent ad valorem. The textile quota
category is 670.
A copy of this decision should be attached to the CF 19
Notice of Action to satisfy the notice requirement of section
174.30(a), Customs Regulations.
Sincerely,
John Durant, Director