CLA-2 CO:R:C:T 955552 NL
Tariff NO.: 4202.22.6000
Arlen T. Epstein, Esq.
Serko & Simon
One World Trade Center
New York, NY 10048
RE: Tariff Classification of a Ramie and Cotton Shoulder Bag
Dear Sir:
This is in reply to your letter of December 14, 1993, in which
you requested a ruling concerning the tariff classification of a
ramie and cotton shoulder bag for women on behalf of Sarne
Corporation.
FACTS:
The submitted sample, item number 18052 (HK 5339), is a pink
lady's shoulder bag designed to be carried tucked under the arm
and over the shoulder. The shoulder bag measures approximately 14
inches in width by 9 1/2 inches in height, with a tapered gusset
two inches wide at the top and four inches wide at the bottom.
According to the report of the Customs Laboratory in New York
(Report 2-94-10662-001), the material consists of 57 percent ramie
and 43 percent cotton. The bag has two shoulder straps of
approximately 26 inches in length. The bag is divided into two
separate compartments by a divider. Each compartment may be closed
with a zipper. One compartment has a zippered change purse. The
interior of the bag is lined, and the bottom and corners are
reinforced.
You urge classification of the article as a handbag under
subheading 4202.22, HTSUS.
ISSUE:
Whether the merchandise is considered a handbag or a travel,
sports or similar bag under the HTSUS.
LAW AND ANALYSIS:
Classification under the Harmonized Tariff Schedule of the
United States (HTSUS) is made in accordance with the General Rules
of Interpretation (GRIs). The systematic detail of the harmonized
system is such that virtually all goods are classified by
application of GRI 1, that is, according to the terms of the
headings of the tariff schedule and any relative Section or Chapter
Notes.
Heading 4202, HTSUS, provides for, among other things, trunks,
suitcases, briefcases, traveling bags, handbags, shopping bags,
sports bags, and other similar containers of, among other
materials, textile materials. Subheading 4202.22, HTSUS, provides
for handbags, whether or not with shoulder strap, including those
without handle, with outer surface of plastic or of textile
materials. Subheading 4202.92, HTSUS, provides for, among other
things, travel, sports and similar bags, with outer surface of
sheeting of plastic or of textile materials.
Your submission refers several times to this bag as a "tote",
although at other times you refer to it as a "shoulder bag". The
report of the National Import Specialist indicates that the correct
common terminology for this bag is "shoulder bag". You note that
in several ruling letters issued by Customs Headquarters (HRLs
088662; 950708; and 950709), "tote" bags have been held to be
classifiable as travel, sports, and similar bags as provided in
subheading 4202.92, HTSUS. Customs considered the bags in
question, which were of relatively coarse canvas material, and had
either a single closure or no closure, to be unlikely to be used
in the manner of a woman's handbag of subheading 4202.22.
You contend, and we agree, that the instant bag is
distinguishable from these "tote" bags previously considered. We
do not believe it is a multipurpose bag used to carry a number of
articles such as food, books, or clothing, or that it is suitable
for travel. Nor is it a bag for shopping. While the bag could
conceivably be employed for some limited use as a sports bag, we
think it is clear that the primary purpose of the bag is as a
traditional woman's handbag. Its design and construction, notably
the shoulder straps, reinforcement, inside zipper pocket, and style
of compartmentalization and zipper closure, are all strongly
indicative of a bag which is used normally by women and girls to
carry personal items on a daily basis. Accordingly, this bag is
classifiable as a handbag.
HOLDING:
The Sarne Style 18052 bag is classified at subheading
4202.22.6000, HTSUS, which provides for handbags, whether or not
with shoulder strap, with outer surface of sheeting of plastic or
of textile materials: Other: of vegetable fibers and not of pile
or tufted construction: Other. The rate of duty is 6.5 percent ad
valorem. The textile category is 871.
Sincerely,
John Durant
Director, Commercial