CLA-2 RR:CR:TE 960471 GGD
Ms. Laura Boyce
The Donna Karan Company
600 Gotham Parkway
Carlstadt, New Jersey 07072
RE: Revocation of Port Ruling Letter (PD) B81802; Travel,
Toiletry, or Cosmetic Bags; Not Flatgoods
Dear Ms. Boyce:
In Port Ruling Letter (PD) B81802, issued February 28, 1997,
Customs classified two styles of leather cosmetic purses in
subheading 4202.31.6000, Harmonized Tariff Schedule of the United
States Annotated (HTSUSA), which provides for "Articles of a kind
normally carried in the pocket or in the handbag: With outer
surface of leather, of composition leather or of patent leather:
Other." We have reviewed that ruling and have found it to be in
error. Therefore, this ruling revokes PD B81802.
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 B81802 was published on
March 11, 1998, in the Customs Bulletin, Volume 32, Number 10.
FACTS:
The 2 leather purses, identified by style numbers R2720502
and R2723107, differ only with respect to their outer surface
composition - the former is made of nappa leather and the latter
is composed of calf leather. The purses, which measure
approximately 3 inches in width by 3-1/2 inches in height,
feature a mirrored flap with a snap closure and a detachable
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"snake" chain. 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 "small 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 4202.31, HTSUS, which provides for articles of a kind
normally carried in the pocket or in the handbag; 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, purses,
cigarette cases, and similar containers. Cosmetic bags are
otherwise known as toiletry bags. Since the merchandise is
similar to a small purse or cosmetic bag, it is described under
heading 4202.
Subheading 4202.31 (as well as subheadings 4202.32 and
4202.39), HTSUS, cover articles of a kind normally carried in the
pocket or in the handbag. The subheading EN to these three
provisions states:
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, purses, key-cases,
cigarette-cases, cigar-cases, pipe-cases and tobacco-pouches.
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On June 21, 1995, this office published a General Notice in
the Customs Bulletin, Volume 29, Number 25, concerning goods
identified as "Wallets on a String." The attributes of articles
of a kind normally carried in the pocket or in the handbag were
discussed and, in pertinent part, the notice stated:
Such articles include wallets, which may be described as
flat cases or containers fitted to hold credit/
identification cards, paper currency, coins and in some
instances a checkbook holder. Articles meeting this
description which also possess a detachable carrying strap
have been classified as flatgoods.
In order to be classifiable as a flatgood, the article must
fit comfortably in a handbag or pocket. For example,
rectangular or square cases measuring approximately 7-1/2
inches by 4-1/2 inches, or 4-3/4 inches by 4-1/2 inches, in
their closed position, have been classified as flatgoods.
Although the subject purses would comfortably fit into a
handbag, they are not fitted to carry the items which flatgoods
are designed to hold. The lack of interior features, as well as
information in the original ruling request, suggest that the
purses are intended to carry only a few cosmetic items allowing a
young woman "on the go" to 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
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bag. In light of the analysis above, we find that the two styles
of leather purses are properly classified in subheading
4202.91.0030, HTSUSA.
HOLDING:
The two leather cosmetic purses, identified by style nos.
R2720502 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 B81802, issued February 28, 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