CLA-2 CO:R:C:T 954816 ch
Thomas S. Watkins
Fritz Companies, Inc.
P.O. Box 13188
Jacksonville, Florida 32206
Re: Classification of a sequined beaded waist bag from
Indonesia; not classifiable as a travel bag due to its
material composition; not an article for the packing
and conveying of goods, of plastics; essential
character.
Dear Mr. Watkins:
This is in response to your letter of August 6, 1993,
requesting tariff classification under the Harmonized Tariff
Schedule of the United States Annotated (HTSUSA) for what you
describe as a money belt. A sample was provided to this office
for examination and will be returned to you under separate cover.
FACTS:
The submitted sample, style number MB 1, is a waist bag with
two zippered pouches. It possesses an adjustable belt with a
plastic snap buckle. This article is constructed of nylon
textile material. The portion of the bag which will be exposed
when worn is covered with multicolored plastic sequins. A glass
bead attached to the center of each sequin is used to affix the
sequins to the body of the waist bag.
ISSUE:
What is the proper tariff classification for the instant
waist bag?
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, 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, or textile materials, of
vulcanized fiber or of paperboard, or wholly or mainly
covered with such materials or with paper.
Thus, this provision encompasses the enumerated containers and
containers similar thereto.
Heading 4202 is divided into two parts by means of a semi-
colon. The Explanatory Notes (EN) to heading 4202, at page 613,
state in part that:
Subject to Notes 1 and 2 to this Chapter, the articles
covered by the first part of the heading may be of any
material. The expression "similar containers" in the
first part includes hat boxes, camera accessory cases,
cartridge pouches, sheaths for hunting or camping
knives, portable tool boxes or cases, specially shaped
or internally fitted to contain particular tools with
or without their accessories, etc.
The articles covered by the second part of the heading
must, however, be only of the materials specified
therein or must be wholly or mainly covered with such
materials or with paper (the foundation may be of wood,
metal, etc.). The expression "similar containers" in
this second part includes note-cases, writing-cases,
pen-cases, ticket-cases, needle-cases, key-cases,
cigar-cases, pipe-cases, tool and jewellery rolls,
shoe-cases, brush-cases, etc. (Emphasis added).
As this passage indicates, containers of the first part of the
heading may be of any material. However, containers of the
second part of the heading are excluded from heading 4202 if they
are not of the materials specified therein.
We have determined that the subject merchandise is not
similar to those containers enumerated in the first part of the
heading. The waist bag is not specially shaped or fitted to hold
particular merchandise, which is characteristic of spectacle
cases, binocular cases, camera cases, musical instrument cases,
gun cases and holsters. Moreover, the waist bag does not
physically resemble trunks, suitcases, vanity cases, attache
cases, briefcases or school satchels.
The waist bag cannot be classified under the second part of
the heading if it is not composed of the materials specified
therein. This article is composed of a nylon textile material,
glass beads and plastic sequins. Containers of textile materials
are classifiable in the second half of heading 4202. However,
containers of plastic sequins (Cf. plastic sheeting) or glass are
excluded from the scope of the second part of the heading.
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. (Emphasis added).
As this language indicates, goods made up of different materials
shall be classified as if the entire article is composed of the
material which lends its essential character.
The EN to GRI 3(b), at page 4, read in pertinent part as
follows:
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 this instance, the outer surface of the waist bag visible
when worn is made up of plastic sequins and glass beads. The
outer surface serves a decorative purpose and distinguishes this
item from other less ornate travel bags. Furthermore, articles
classifiable within heading 4202 are segregated with reference to
their outer surface at the six and eight digit classification
level. This fact suggests that the outer surface generally plays
an important role in relation to the use of goods of heading
4202. For these reasons, the essential character of the waist
bag is imparted by its outer surface. Hence, the entire article
shall be classified as if it is composed of only plastic sequins
and glass beads. These materials are not specified in the second
part of heading 4202. Hence, the waist bag cannot be classified
under this provision.
The classification of this item is further complicated by
the fact that articles of plastic are classifiable under Chapter
39, HTSUSA, while articles of glass are classified under Chapter
70, HTSUSA. Therefore, we must also determine whether the
plastic or glass component of the waist bag lends the essential
character to the article as a whole.
In this instance, the plastic sequins provide the waist bag
with its striking visual appearance. Although the glass beads
add to the appearance of the bag, their primary function is to
affix the sequins to the textile portion of the merchandise. On
this basis, we conclude that the beads serve an ancillary
function. Hence, we shall classify the waist bag as if it was
composed entirely of plastic materials.
Heading 3923, HTSUSA, provides for articles for the
conveyance or packing of goods, of plastics. The EN to heading
3923, at page 574, state that:
This heading covers all kinds of plastics commonly used
for the packing or conveyance of all kinds of products.
The articles covered include:
(a) Containers such as boxes, cases, crates,
sacks and bags (including cones and refuse
sacks), casks, cans, carboys, bottles and
flasks.
The heading also covers cups without handles
having the character of container used for
the packing or conveyance of certain
foodstuffs, whether or not they have a
secondary use as tableware or toilet
articles.
(b) Spools, cops, bobbins and similar supports.
(c) Stoppers, lids, caps and other closures.
In Headquarters Ruling Letter 954072, dated September 2, 1993, we
observed that the exemplars cited in the EN to heading 3923 make
it "clear that this heading provides for cases and containers of
bulk goods and commercial goods and not personal items." As the
instant waist bag is clearly designed to carry personal effects,
it is not described by heading 3923.
Heading 3926 is the basket provision for plastic articles
not described more specifically elsewhere in the tariff schedule.
At the eight digit classification level, subheading 3926.90.35
provides, inter alia, for plastic articles of beads, bugles and
spangles. A spangle is a small, often circular, decorative piece
of sparkling metal or plastic. Webster's II New Riverside
University Dictionary (1988). This provision accurately
describes a waist bag composed of multi-colored sequins.
HOLDING:
The subject merchandise is classifiable under subheading
3926.90.3500, HTSUSA, which provides for other articles of
plastics and articles of other materials of headings 3901 to
3914: other: beads, bugles and spangles, not strung (except
temporarily) and not set; articles thereof, not elsewhere
specified or included: other. As this provision falls under the
Generalized System of Preferences, the applicable rate of duty is
Free when imported from Indonesia.
Sincerely,
John Durant, Director