CLA-2 CO:R:C:G 084426 STB
TARIFF No.: 4202.22.8050
Mr. David A. Riggle
Riggle, Keating and Craven
Attorneys at Law
205 West Wacker Drive
Suite 2022
Chicago, Illinois 60606-1215
RE: Reconsideration and modification of New York Ruling Letter
(NYRL) 839161 concerning the classification of merchandise
marketed as "Li'l Dooffle" and "Dooffus Dooffle."
Dear Mr. Riggle:
This letter is in response to your request for a
reconsideration of NYRL 839161, dated April 10, 1989, concerning
the classification of children's novelty bag-type items, marketed
as "Li'l Dooffle" and "Dooffus Dooffle" under the Harmonized
Tariff Schedule of the United States Annotated (HTSUSA). Since
the date of your original Request for Reconsideration, May 3,
1989, a meeting has been held and additional materials have been
submitted. Samples were also submitted for our review.
FACTS:
In NYRL 839161, dated April 10, 1989, that office classified
the subject merchandise under subheading 4202.92.3030, HTSUSA,
the provision for travel, sports and similar bags, with outer
surface of textile materials, other, other, of man-made fibers.
Counsel for the importer maintains that the merchandise is
properly classifiable under either subheading 9503.41.10, HTSUSA,
as a stuffed toy, subheading 9503.49.00, HTSUSA, the provision
for other toys or subheading 4202.99.00, HTSUSA, the provision
for other bags.
The Dooffus Dooffle is a small bag type item that has
characteristics reminiscent of a comical dog-like creature. It
is constructed of polyester cloth and filled with polyester
batting. The body is of rectangular construction, open at one
end and closed at the other. On the front of the body of the bag
section, there is a silk screen of eyes and a muzzle resembling
the face of a dog. The silk screen for one of the eyes is
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printed over a larger printed circle, to give the appearance of a
"spotted" dog. Triangular pieces of stuffed material
representing ears are sewn to the sides of the item. Also on the
sides are sewn arms which end in fuzzy hands, each of which has
velcro fastenings on the index finger so that the hands can be
kept together in the front. Both arms have fabric sleeves, one
of which is mostly brown and the other is blue and brown
striped.
At the bottom of the item are sewn two feet-like appendages
with striped socks. These are enclosed in plastic shoes which
are similar in design to baby shoes but exaggerated by
foreshortening the length and expanding the width. The rear of
the item has a small pocket to which a piece of stuffed material
representing a tail has been attached at the bottom stitching.
The pocket has a printed design on it that resembles a brown paw
print. The top of the Dooffus Dooffle is open but can be closed
by means of a velcro fastener. Two carrying handles are sewn on
to the top of the bag.
Two measurements need to be provided for this item: the
measurement of the section that functions as a bag and
measurements that include the appendages. The bag itself
measures approximately 9 inches in height (not including the
handles) and approximately 7 inches from side to side.
Although it is approximately 3 inches deep, the bag may easily be
pulled open to 5-1/2 inches for the purpose of stuffing larger
items in the bag. The entire item measures approximately 13-1/2
inches in height (from the bottom of the shoes to the tops of the
handles). It measures approximately 17 inches from the tip of
one hand to the other when the arms are outstretched.
The other sample, "Lil Dooffle" is extremely similar to the
item described above. The primary difference is that "Lil
Dooffle" does not necessarily represent a dog-like creature.
There is a comical face silk screened on the front and the bag
itself is bright yellow. The sleeves and feet are striped in a
variety of bright colors. The size of this sample is slightly
smaller; every measurement, except the depth, is approximately
one inch less than the measurements of the sample describe above.
The depth is approximately 2-1/2 inches and the mouth of the bag
can easily be pulled open to 5-1/4 inches wide.
ISSUE:
What is the proper classification of the subject
merchandise?
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LAW AND ANALYSIS:
The General Rules of Interpretation (GRI's) set forth the
legal framework in which merchandise is to be classified under
the HTSUSA. GRI 1 requires that classification be determined
first according to the terms of the headings of the tariff and
any relative section or chapter notes and, unless otherwise
required, according to the remaining GRI's taken in order.
In the instant matter, classification can be effected by
reference to GRI 1. It is our determination that the subject
merchandise is properly classifiable as handbags, under
subheading 4202.22 8050, HTSUSA.
The definition of "handbag" as stated in Webster's New World
Dictionary, Third College Edition, 1988, is as follows:
1 a bag, usually of leather or cloth, held
in the hand or hung by a strap from the arm
or shoulder and used, esp. by women, to
carry money, keys, and personal effects.
2 a small suitcase or valise
Thus, the only absolute requirement of a handbag is that it be
held in the hand or hung by an arm/shoulder strap. This is true
of the merchandise at issue. The size and sturdiness of these
bags is more than sufficient for the daily transport of personal
effects. Additionally, the size of these bags comports with the
typical size that Customs has identified with handbags. As noted
in Headquarters Ruling Letter #085327, dated September 22, 1989,
handbags are normally smaller than tote bags and other types of
bags. It is true that the novel design will attract the
consumer's attention to the article; it is our determination,
however, that the utilitarian function of these items will
provide the primary sales appeal and use of the product.
Having determined that this merchandise is properly
classifiable in subheading 4202.22.8050, HTSUSA, it is not
necessary to discuss the possibility of classification in the
basket provision of subheading 4202.99.00, HTSUSA.
HOLDING:
The products marketed as "Li'l Dooffle" and "Dooffus
Dooffle" are properly classifiable under subheading 4202.22.8050,
HTSUSA, which provides for handbags, whether or not with shoulder
strap, including those without handle, with outer surface of
textile materials, of man-made fibers. The textile category is
670 and the applicable duty rate is 20 percent ad valorem.
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NYRL 839161, dated April 10, 1989, is hereby modified
accordingly. It should be noted, however, that the rate of duty
and textile category applied in that letter are not changed by
the modification of the classification.
The designated textile and apparel category may be
subdivided into parts. If so, the visa and quota category
requirements applicable to the subject merchandise may be
affected. Since part categories are the result of international
bilateral agreements which are subject to frequent renegotiations
and changes, to obtain the most current information available, we
suggest 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 your 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 your local
Customs office prior to the importation of this merchandise to
determine the current status of any import restraints or
requirements.
Sincerely,
John Durant, Director
Commercial Rulings Division