CLA-2 CO:R:C:T 954883 ch
Doris Acosta
Warnaco, Incorporated
90 Park Avenue
12th Floor
New York, New York 10016
Re: Tariff classification of clutch bags; articles of a
kind normally carried in the pocket or handbag; wallet;
flat goods; handbags; TSUS.
Dear Ms. Acosta:
This is in response to your letter of August 18, 1993,
requesting tariff classification under the Harmonized Tariff
Schedule of the United States Annotated (HTSUSA) for two
organizer bags. Samples were provided to this office for
examination.
FACTS:
The submitted samples are identified as styles 584793 and
584786. Style 584793 is a container with an exterior comprised
of an outer surface of compact plastics, middle layer of cellular
plastics and inner layer of a woven textile material. It
measures approximately 7.5 inches by 4 inches by .75 inches when
closed. This item possesses a three-side zipper closure. The
interior is lined with vinyl and is divided into two open
compartments and a zippered pouch. Its gussets extend
approximately 3.5 inches. The two inside walls feature a total
of six credit card slots and one billfold slot.
Style 584786 is a container with an exterior composed of a
compact plastic outer surface, middle layer of cellular plastic
and inner layer of woven textile material. It measures
approximately 7 inches by 4 inches by 1 inch when closed. This
item possesses a full wall exterior compartment with a snap flap
closure and a gusset extending approximately one inch. The
interior features slots for currency, credit and identification
cards and a checkbook holder. The interior is secured by means
of a snap tab.
ISSUE:
What is the proper tariff classification for the instant
merchandise?
LAW AND ANALYSIS:
Our prior tariff, the Tariff Schedules of the United States
(TSUS), defined the terms "handbags" and "flat goods" at Schedule
7, Part 1, Subpart D, Headnote 2:
(b) the term "handbags" covers pocketbooks, purses,
shoulder bags, clutch bags, and all similar articles,
by whatever name known, customarily carried by women or
girls, but not including luggage or flat goods as
defined herein or shopping bags; and
(c) the term "flat goods" covers small flatwares
designed to be carried on the person, such as banknote
cases, bill cases, billfolds, bill purses, bill rolls,
card cases, change purses, cigarette cases, coin
purses, coin holders, compacts, currency cases, key
cases, letter cases, license cases, money cases, pass
cases, passport cases, powder cases, spectacle cases,
stamp cases, vanity cases, tobacco pouches, and similar
articles. (Emphasis added).
Thus, handbags included containers commonly known as clutch bags
and flat goods encompassed small flatwares designed to be carried
on the person.
In Headquarters Ruling Letter (HRL) 050086, dated May 11,
1977, we classified a purse measuring 5 inches by 4 inches by 1.5
inches and possessing a mirror in the flap, an inside zipper
pocket with a wrist loop, a snap pocket and an open storage area
in the center as a clutch bag. In that decision, we stated that
this article was "chiefly used to carry small personal
accessories commonly found in a clutch bag." As the merchandise
was used chiefly used as a clutch bag, which by definition was
classified as a handbag, it could not be classified as a flat
good.
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.
Under the terms of heading 4202, HTSUSA, the enumerated articles
and containers similar thereto fall within its scope.
At the six-digit classification level, subheadings 4202.21
through 4202.29, HTSUSA, encompass handbags. On the other hand,
subheadings 4202.31 through 4202.39, HTSUSA, provide for articles
of a kind normally carried in the pocket or handbag. The terms
"handbags" and "articles of a kind normally carried in the pocket
or handbag" are not defined in the HTSUSA. However, examples of
the latter category are set forth in the subheading Explanatory
Note to heading 4202, at page 613:
Subheadings 4202.31, 4202.32 and 4202.39
These subheadings cover articles of a kind normally
carried in the pocket or in the handbag and include
spectacle cases, note-cases (bill-folds), wallets, key-
cases, cigarette-cases, cigar-cases, pipe-cases and
tobacco-pouches.
As these exemplars suggest, articles of a kind normally carried
in the pocket or handbag encompass many of the articles defined
as flat goods under the TSUS.
Because the term "handbag" is not defined in the HTSUSA,
there is no longer an explicit requirement that articles
classifiable as clutch bags shall be classified as handbags.
Furthermore, the phrase "articles of a kind normally carried in
the pocket or handbag" is a use provision. Containers
principally carried in the pocket or handbag are classified in
this category regardless of whether they meet the definition of
"flat goods" under the TSUS. A clutch bag may be regarded as an
article of a kind normally carried in the pocket or handbag if
that is how it is principally used. Containers meeting the
description of both handbags and articles of a kind normally
carried in the pocket or handbag are classified pursuant to the
rules of specificity and essential character contained in General
Rule of Interpretation 3
In Headquarters Ruling Letter (HRL) 953774, dated August 2,
1993, we classified goods substantially similar in design to the
instant merchandise. Citing lexicographic sources, we observed
that such containers were prima facie classifiable as handbags
commonly referred to as clutch bags. However, they also met the
description of wallets and other flat goods which are regarded as
articles of a kind normally carried in the handbag. As both of
these subheadings described the merchandise, we resorted to the
principles of General Rule of Interpretation 3 to determine the
proper classification. We determined that the subheading
providing for articles of a kind normally carried in the pocket
or handing most specifically described the articles.
Similarly, we recognize that styles 584786 and 584793 may be
used in a manner consistent with handbags to carry small personal
effects during travel. However, we conclude that they will be
principally used as items to be carried in the handbag.
We note that the goods are made up of various items which would
be classified as articles of a kind normally carried in the
handbag if entered individually. For example, they possess slots
for credit cards, a checkbook holder and pouches of a size
suitable for holding coins and currency. These features are
normally associated with wallets and other small accessories
carried in the handbag. The completed article is small enough to
be inserted into partitions found in a typical handbag. We are
of the opinion that the containers will be used principally in
this fashion as an organizational device. We note that when
closed they are not of adequate size to hold items such as a
hairbrush, certain cosmetics or a set of keys on a chain which
are normally carried in the handbag.
Based on the foregoing discussion, the subheadings
encompassing articles normally carried in the pocket or handbag
most specifically describe the goods. In the alternative, these
provisions describe those parts of the instant merchandise which
lend the essential character to the entire article.
Consequently, the instant merchandise shall be classified in
subheading 4202.32, HTSUSA.
At the eight-digit classification level, articles of a kind
normally carried in the handbag are classified with reference to
their outer surface. Styles 584793 and 584786 possess an outer
surface of plastic sheeting reinforced by or laminated to other
materials. Consequently, they are classified in subheading
4202.32.1000, HTSUSA, which provides for articles of a kind
normally carried in the pocket or handbag, with outer surface of
plastic sheeting, of reinforced or laminated plastics.
HOLDING:
Styles 584786 and 584793 are classifiable under subheading
4202.32.1000, HTSUSA, which provides inter alia for wallets and
spectacle cases: articles of a kind normally carried in the
pocket or in the handbag: with outer surface of sheeting of plastic or of textile materials: with outer surface of sheeting
of plastic: of reinforced or laminated plastics. The applicable
rate of duty is 12.1 cents per kilogram + 4.6 percent ad valorem.
Sincerely,
John Durant, Director