CLA-2 CO:R:C:T 956241 ch
L. Klestadt
Trans-World Shipping Corporation
53 Park Place
New York, New York 10007
Re: Classification of a cotton denim container with
shoulder strap from Taiwan; wallet; article of a kind
normally carried in the pocket or in the handbag; not a
handbag.
Dear Mr. Klestadt:
This is in response to your letter of March 8, 1994, on
behalf of Bijoux International, Incorporated, requesting tariff
classification under the Harmonized Tariff Schedule of the United
States Annotated (HTSUSA) for a cotton denim container from
Taiwan. A sample was provided to this office for examination.
FACTS:
The submitted sample, style 535332, is a cotton denim
container with shoulder strap. The container is tri-fold in
design. It measures approximately 6 inches by 5 1/2 inches when
closed and 13 1/2 by 5 1/2 inches when open. The article is
secured by means of a hook and loop fastener. The fitted
interior includes four credit card slots, an identification card
slot with window, a vinyl lined zippered compartment measuring
approximately 3 1/2 inches by 5 1/2 inches and a vinyl lined
zippered compartment measuring approximately 9 inches which is
suitable for holding paper currency. The exterior possesses a
vinyl lined zippered compartment measuring approximately 2 1/2
inches by 4 1/2 inches. It also features the legend "Arizona
Jean Co."
ISSUE:
What is the proper tariff classification for the instant
container?
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.
Style 535332 is flat and features compartments specially shaped
and fitted to hold such items as paper currency, credit cards,
and change. Hence, it is prima facie classifiable as a wallet.
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.
In this case, the article in question features a shoulder strap
and is designed to carry money, credit cards and other very small
personal effects. Hence, it appears to be prima facie
classifiable as a handbag.
As style 535332 is described by two subheadings within
heading 4202, HTSUSA, we must resort to General Rule of
Interpretation 3 to determine its proper classification. General
Rule of Interpretation 3(a) states that "the heading which
provides the most specific description shall be preferred to
headings providing a more general description." We conclude that
the term "wallet" most specifically describes the instant
article. Wallets are usually specially shaped or fitted to hold
articles such as paper currency, credit cards, coins and
identification cards. Furthermore, subheading 4202.32, HTSUSA,
provides for "articles of a kind normally carried in the pocket
or in the handbag," which implies that wallets must be small
enough for this purpose. The container in this case is specially
shaped or fitted to hold articles associated with wallets and
will fit comfortably into a handbag.
On the other hand, the term "handbag" applies generally to
containers which are suitable for carrying and holding a variety
of small personal effects. Style 535332 is 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
carrying strap suggests that it will actually be used in a manner
consistent with a handbag, we are of the opinion that the strap
in and of itself should not affect its classification. We
conclude that absent the strap containers such as style 535332
will not be principally used as handbags. See Additional U.S.
Rule of Interpretation 1(a). Rather, they are more accurately
described as articles of a kind normally carried in the pocket or
in the handbag.
HOLDING:
The subject merchandise is classifiable under subheading
4202.32.4000, HTSUSA, which provides inter alia for wallets:
articles of a kind normally carried in the pocket or in the
handbag: with outer surface of textile materials: of vegetable
fibers and not of pile or tufted construction: of cotton. The
applicable rate of duty is 7.2 percent ad valorem. The textile
quota category is 369.
The designated textile and apparel category may be
subdivided into parts. If so, visa and quota requirements
applicable to the subject merchandise may be affected. Since
part categories are the result of international bilateral
agreements which are the subject of frequent negotiations and
changes, to obtain the most current information available, we
suggest that you check, close to the time of shipment, the Status
Report on Current Import Quotas (Restraint Levels), an issuance
of the U.S. Customs Service, which is updated weekly and is
available at the local Customs office.
Due to the changeable nature of the statistical annotation
(the ninth and tenth digits of the classification) and the
restraint (quota/visa) categories, you should contact the local
Customs office prior to importing the merchandise to determine
the current status of any import restraints or requirements.
Sincerely,
John Durant, Director