CLA-2 RR:CR:TE 960470 GGD
Ms. Laura Boyce
The Donna Karan Company
600 Gotham Parkway
Carlstadt, New Jersey 07072
RE: Revocation of Port Ruling Letter (PD) B81915; Travel,
Toiletry or Cosmetic Bags; Not Handbags
Dear Ms. Boyce:
In Port Ruling Letter (PD) B81915, issued February 14, 1997,
Customs classified two styles of leather cosmetic purses in
subheading 4202.21.6000, Harmonized Tariff Schedule of the United
States Annotated (HTSUSA), which provides for "Handbags, whether
or not with shoulder strap, including those without handle: With
outer surface of leather...: Other: Valued not over 20 dollars
each." We have reviewed that ruling and have found it to be in
error. Therefore, this ruling revokes PD B81915.
Pursuant to section 625(c)(1), Tariff Act of 1930 (19 U.S.C.
1625(c)(1)), as amended by section 623 of Title VI (Customs
Modernization) of the North American Free Trade Agreement
Implementation Act, Pub. L. 103-182, 107 Stat. 2057, 2186 (1993),
notice of the proposed revocation of PD B81915 was published on
March 11, 1998, in the Customs Bulletin, Volume 32, Number 10.
FACTS:
The 2 leather purses, identified by style numbers R2723113
and R2723107, differ only with respect to their outer surface
composition, the former being made of calf leather while the
latter is composed of nappa leather. The purses measure
approximately 3-1/2 inches in width by 5 inches in height, and
feature a mirrored flap with a snap closure and a detachable
-2-
metallic cord. The interiors of the purses have essentially no
features such as slots, pockets, or other fittings. The original
ruling request described the merchandise as a "large cosmetic on
a snake chain" and indicated that the pouch portion was intended
to contain cosmetics, money, etc.
ISSUE:
Whether the leather cosmetic purses are classified in
subheading 4202.21, HTSUS, which provides for handbags, or in
subheading 4202.91, HTSUS, the provision for travel, sports and
similar bags.
LAW AND ANALYSIS:
Classification under the HTSUS is made in accordance with
the General Rules of Interpretation (GRI). GRI 1 provides that
the classification of goods shall be determined according to the
terms of the headings of the tariff schedule and any relative
Section or Chapter Notes. In the event that the goods cannot be
classified solely on the basis of GRI 1, and if the headings and
legal notes do not otherwise require, the remaining GRI may then
be applied. The Explanatory Notes (EN) to the Harmonized
Commodity Description and Coding System, which represent the
official interpretation of the tariff at the international level,
facilitate classification under the HTSUS by offering guidance in
understanding the scope of the headings and GRI.
Among other goods, heading 4202, HTSUS, provides for
traveling bags, toiletry bags, handbags, wallets, and similar
containers. Cosmetic bags are otherwise known as toiletry bags.
The subject purses are thus described under heading 4202.
Subheading 4202.21 (as well as subheadings 4202.22 and
4202.29), HTSUS, provides for handbags. 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.
-3-
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.
A review of the above-cited definitions of "handbag" reveals
that each lexicographic source describes a bag used by women that
is designed to carry money, credit cards, keys, and small or
pocket-sized personal effects (e.g., a hairbrush, cosmetics,
etc.). The size of the two cosmetic purses at issue, as well as
their lack of interior fittings, indicate that they are designed
to contain perhaps one or two types of personal effects, but not
the full array of items that handbags are generally designed to
carry. The small-capacity, unfitted interiors, as well as
indications in the original ruling request, suggest that the
purses are intended to carry only a few cosmetic items so that a
young woman "on the go" may apply the products while using the
attached mirror.
Among other goods, subheading 4202.91, HTSUS, provides for
travel, sports and similar bags. In pertinent part, Additional
U.S. Note 1 to Chapter 42, HTSUS, states:
For the purposes of heading 4202, the expression "travel,
sports and similar bags" means goods, other than those
falling in subheadings 4202.11 through 4202.39, of a kind
designed for carrying clothing and other personal effects
during travel....
In Headquarters Ruling Letter (HQ) 951534, issued August 4,
1992, this office concluded that the subheading for travel,
sports and similar bags specifically provides for cosmetic bags.
We observed that Additional U.S. Note 1 to Chapter 42 describes
all travel bags designed for carrying personal effects during
travel. In HQ 956666, issued May 30, 1995, we affirmed HQ 951534
and concluded that, since the term "travel" refers both to
overnight trips and shorter distances relating to an individual's
day-to-day business, the provision for travel bags describes all
articles answering to the description of a cosmetic or toiletry
bag. In light of the above analysis, we find that the two styles
of leather purses are properly classified in subheading
4202.91.0030, HTSUSA.
-4-
HOLDING:
The two leather cosmetic purses, identified by style nos.
R2723113 and R2723107, are classified in subheading 4202.91.0030,
HTSUSA, the provision for "Trunks...traveling bags, toiletry
bags...: Other: With outer surface of leather, of composition
leather or of patent leather, Travel, sports and similar bags."
The general column one rate of duty is 5.4 percent ad valorem.
PD B81915, issued February 14, 1997, is hereby revoked. In
accordance with 19 U.S.C. 1625(c)(1), this ruling will become
effective 60 days after its publication in the Customs Bulletin.
Publication of rulings or decisions pursuant to 19 U.S.C.
1625(c)(1) does not constitute a change of practice or position
in accordance with section 177.10(c)(1), Customs Regulations (19
CFR 177.10(c)(1)).
Sincerely,
John Durant, Director
Commercial Rulings Division