CLA-2 CO:R:C:T 955550 ch
Joel K. Simon, Esq.
Serko & Simon
One World Trade Center
Suite 3371
New York, New York 10048
Re: Tariff classification of wallets and handbags; articles
of a kind normally carried in the handbag or pocket.
Dear Mr. Simon:
This is in response to your letter of December 14, 1993, on
behalf of Fashion Accessories Shippers Association, Inc.,
requesting tariff classification under the Harmonized Tariff
Schedule of the United States Annotated (HTSUSA) for certain
styles of what you describe as "wallets on a string." Samples
were provided to this office for examination.
FACTS:
Sample number 1 is a brown and black tri-fold container with
a snap button closure and a carrying strap. It measures
approximately 4 7/8 inches in width, 4 3/4 inches in height and
is 1 inch thick in its closed position. When opened sample
number 1 measures approximately 12 inches in height. This
article features an exterior zippered change pocket measuring
approximately 3 3/4 inches by 3 inches. Beneath this compartment
is an open inner pocket of similar dimensions in which the strap
may be placed. The interior possesses a zippered pocket suitable
for holding paper currency which measures approximately 7 inches
in length by 3 3/4 inches in height. In addition, the interior
has five credit card slots and a view window for an
identification card. The exterior cover is composed of a
cellular plastic sheet which has been embossed to simulate
leather. It is backed with a woven brushed textile fabric.
Sample number 2, style YT6880, is a black tri-fold container
with a snap closure and a detachable shoulder strap. The
container possesses gold tone clasps on three corners so that it
may be carried either vertically or horizontally. Style YT6880
measures approximately 7 1/2 inches in length, 4 1/2 inches in
width and is 1 1/2 inches thick in its closed position. It
measures approximately 17 inches in length when opened. A
spectacle pouch secured by means of hook and loop fasteners has
been affixed to the rear exterior of the article. The exterior
also includes a decorative gold tone metal plate which has been
engraved with the legend "Costanza" over the closure. The
interior includes a zippered change pocket, six credit card slots
and an identification card window. It also possesses a check
book holder inserted into a slot, a zippered pouch for holding
paper currency and three thin open pockets for small flat
personal effects. The outer surface of this article is composed
of a cellular plastic sheet embossed to simulate leather. The
plastic sheet is backed with a woven textile fabric.
Sample number 3 is a black fold over container with a snap
closure and a detachable shoulder strap affixed by means of two
gold tone clasps. This article measures approximately 7 1/4
inches in width, 4 7/8 inches in height and is 1 inch thick when
closed. When opened, it measures approximately 10 inches in
height. A gusseted spectacle pouch secured by means of hook and
loop fasteners has been affixed to the exterior of the container.
An open pouch with a permanently attached retractable make-up
mirror is sandwiched between the spectacle pouch and the exterior
of the bag. A gold tone metal sphere with the legend "Michael
Stevens" has been placed over the snap closure. The interior has
been divided into top and bottom halves. The bottom half
features three layered zippered pouches designed to carry small
personal effects. An open flat pocket is located behind the
pouches. The top half of the container possesses a clear
identification card holder, five credit card slots and a billfold
section. A pen holder has been placed at the spine, between the
top and bottom halves of the container. The outer surface of the
container is comprised of embossed cellular plastic with a woven
textile backing.
Sample number 4 is a container with flap secured by means of
a snap closure. It possesses a detachable shoulder strap which
is affixed to the article by means of four snap fasteners, two at
each end. This item measures approximately 5 3/4 inches by 4 3/4
inches. It is approximately 1 1/2 inches thick in its closed
position. However, when opened three pairs of gussets allow the
container to expand to approximately 6 1/2 inches. The rear
exterior possesses a belt loop and an open pocket for small flat
personal effects. A gold tone ornament is located over the
closure. The interior of the flap contains an identification
card window and an open pocket. The main body contains two
gusseted open pockets, a gusseted zippered section, an open
pocket with a permanently attached retractable mirror/credit card
holder, two credit card slots and an open pocket against the rear
wall. Sample number 4 possesses an outer surface of cellular
plastic sheeting with a metallic exterior finish, backed with a
woven textile material. It is stitched to layers of foam and
textile fabric, which imparts a quilted appearance to the
exterior.
ISSUE:
Whether the subject merchandise is classified in subheading
4202.22, HTSUSA, which provides for handbags; or subheading
4202.32, HTSUSA, which provides for articles of a kind normally
carried in the pocket or in the handbag?
LAW AND ANALYSIS:
Heading 4202, HTSUSA, provides inter alia for handbags and
wallets. Subheading 4202.22, HTSUSA, encompasses handbags,
whether or not with shoulder strap, with outer surface of textile
materials. Subheading 4202.32, HTSUSA, includes articles of a
kind normally carried in the pocket or handbag, with outer
surface of textile materials. The subheading Explanatory Note to
heading 4202, at page 613, indicates that wallets are classified
within subheading 4202.32. Pursuant to General Rule of
Interpretation 6, classification of goods at the subheading level
shall be effected mutatis mutandis with General Rules of
Interpretation 1 through 5.
The term "wallet" is not defined in the HTSUSA or in the
applicable Explanatory Note to heading 4202, HTSUSA. However, we
note the following definitions of the term "wallet" from
lexicographic sources:
Essential Terms of Fashion: A Collection of
Definitions, Charlotte M. Calasibetta, Fairchild
Publications, 1986: An item used to carry paper money,
credit cards, photographs and sometimes with a change
purse or space for a check book or pad.
The Fashion Dictionary, Mary Brooks Picken, Funk &
Wagnalls, 1973: 1. Flat purse or pocketbook, for
carrying either paper money or coins.
Webster's New Collegiate Dictionary, G. & C. Merriam
Co., 1977: 1. a bag for carrying miscellaneous
articles while traveling; 2 a: billfold b: a
pocketbook with compartments for change, photographs,
cards, and keys.
Webster's New World Dictionary, Third College Edition,
Simon & Schuster, Inc., 1988: 1. [Archaic] a
knapsack; 2. a flat pocketbook, as of leather, with
compartments for paper money, cards, etc.; billfold.
We also recognize that the term "handbag" has been defined
as follows:
Essential Terms of Fashion: A Collection of
Definitions: Accessory carried primarily by women and
girls to hold such items as money, credit cards, and
cosmetics.
The Fashion Dictionary: Soft or rigid bag carried in
hand or on arm. Size, shape, handle, etc., depend on
fashion. Used by women as container for money and
pocket-sized accessories.
Webster's New Collegiate Dictionary: 1. traveling bag;
2. a woman's bag held in the hand or hung from a
shoulder strap and used for carrying small personal
articles and money.
Webster's New World Dictionary: A bag, usually of
leather or cloth, held in the hand or hung by a strap
from the arm or shoulder and used, by women, to carry
money, keys, and personal effects.
Each of the four samples possess attributes of both wallets
and handbags. For example, they are flat and feature credit card
slots, paper currency pockets and identification card windows,
which are associated with wallets and are normally carried in the
pocket or handbag. On the other hand, these articles possess
shoulder straps and contain open and zippered pockets designed to
carry a variety of personal effects, which are attributes of
handbags. As the four samples are described by two subheadings
within heading 4202, HTSUSA, we must resort to General Rule of
Interpretation 3 to determine their proper classification.
In Headquarters Ruling Letter (HRL) 956241, dated April 22,
1994, we classified a container substantially similar to sample
number 1. In that decision, we observed that the container was
specially shaped or fitted to hold articles associated with
wallets and would fit comfortably into a handbag. On the other
hand, it was not large enough to accommodate items normally
carried in a handbag, such as a hairbrush, cosmetics or a set of
keys on a chain. Although the presence of the carrying strap
suggested that it would actually be used in a manner consistent
with a handbag, we determined that the strap in and of itself
should not affect its classification. In addition, we were of
the opinion that the container was of the same class or kind as
wallets. Accordingly, the article was classified as an article
normally carried in the pocket or in the handbag. As sample
number 1 is substantially similar to the container which was the
subject of HRL 956241, it shall also be classified as an article
of a kind normally carried in the pocket or in the handbag.
Similarly, sample number 2 is also of the same class or kind
as a wallet. It is flat, fitted to hold credit cards,
identification cards, paper currency and coins. The presence of
a flat check book holder does not alter its fundamental
character. The article does not possess compartments designed to
carry small personal effects which are typically carried in the
handbag (e.g. comb, pen, hairbrush, cosmetics, keys on a chain).
We note that the addition of a spectacle case holder is a step in
the direction of a handbag, as the article begins to take the
character of a carry-all container. However, in this instance we
conclude that sample number 2 is most specifically described by
the provision for articles of a kind normally carried in the
pocket or in the handbag.
On the other hand, the provision for handbags more
accurately describes sample number 3. We recognize that this
item possesses certain attributes of a wallet, such as credit
card slots, an identification card window and a pocket for paper
currency. However, it is more in the nature of a traveling bag
than an article carried in the handbag. The three zippered
pouches are large enough to hold keys, small cosmetics, tissues,
as well as a comb or lipstick and other small personal effects.
In addition, the article has been fitted so as to include a pen,
a retractable mirror and a spectacle case. Although it will not
accommodate larger possessions often found in a handbag (e.g.
hairbrush), we conclude that it has been designed to be used
principally as a carrying bag. Consequently, it is classifiable
as a handbag of subheading 4202.22, HTSUSA.
Sample number 4 is also most specifically described by the
provision for handbags. The slots for identification/credit
cards and the pocket for paper currency are features ancillary to
the main purpose of the bag. The article is comprised primarily
of open and zippered gusseted pockets which may accommodate a
variety of small personal effects not normally associated with
wallets or other articles normally carried in the handbag (e.g.
set of keys, comb, lipstick). The presence of the shoulder strap
and belt loop taken together suggest that this item will be used
primarily as a carrying bag. On this basis, sample number 4
shall be classified as a handbag.
HOLDING:
Samples 1 and 2 are classifiable under subheading
4202.32.1000, HTSUSA, which provides inter alia for wallets:
articles of a kind normally carried in the pocket or in the
handbag: with outer surface of sheeting of plastic: of
reinforced or laminated plastics. The applicable rate of duty is
12.1 cents/kilogram + 4.6 percent ad valorem.
Samples 3 and 4 are classifiable under subheading
4202.22.1500, HTSUSA, which provides inter alia for handbags,
whether or not with shoulder strap, including those without
handle: with outer surface of sheeting of plastic. The
applicable rate of duty is 20 percent ad valorem.
Sincerely,
John Durant, Director