CLA-2 CO:R:C:G 087792 CRS
David A. Riggle, Esq.
Riggle, Keating and Craven
205 West Wacker Drive
Chicago, IL 60606-1215
RE: Novelty "Pumpkin" and "Reindeer" handbags not traditionally
associated with particular festival such that they would be
classifiable as festive articles. Handbags designed to carry
personal effects. HRL 084426. Request for reconsideration of
NYRL 854013.
Dear Mr. Riggle:
This is in reply to your letter dated August 17, 1990,on
behalf of your client, Imagination Factory, in which you
requested reconsideration of New York Ruling Letter (NYRL) 854013
dated August 1, 1990, concerning the classification of novelty
bags under the Harmonized Tariff Schedule of the United States
Annotated (HTSUSA). Samples were provided with your request.
FACTS:
The merchandise in question consists of two novelty carrying
bags known and marketed as "T. Reindeer Dooffles" and "Booffles."
Both are manufactured in the Kingdom of Thailand and will be
imported through various ports including Seattle, Los Angeles and
Minneapolis.
T. Reindeer Dooffles is made from 100 percent man-made
fabric and measures approximately twelve inches long by eight
inches high. The article itself is a bag that has been designed
as a comic representation of a reindeer with the bag forming the
body or trunk of the reindeer. Attached to the bag are arms,
legs, ears, antlers, eyes, eyebrows and a nose. A drawstring
encircling the open end of the bag allows the article to be
fastened shut and also serves as a carrying handle.
Booffles is similar to T. Reindeer Dooffles except that it
represents a comic pumpkin rather than a reindeer. Booffles is
made from 100 percent man-made fabric and measures approximately
eleven inches by six inches. Attached to the "pumpkin" are arms,
legs, eyes and a mouth. The open end of the bag can be closed by
means of a hook and loop fastener. Booffles has a textile
carrying handle. Attached to Booffles' feet are two plastic
shoes. The back of the bag bears the legend "Booffles Boo Bag.
We Get Carried Away."
ISSUE:
Whether the articles in question are classifiable as festive
articles of heading 9505, HTSUSA, or as handbags of heading 4202.
LAW AND ANALYSIS:
Articles are classified under the HTSUSA in accordance with
the General Rules of Interpretation (GRIs). GRI 1 provides that
the classification of articles is determined according to the
terms of the headings and any relative section or chapter notes
and, provided the headings or notes do not otherwise require,
according to the remaining GRIs taken in order.
Heading 9505, HTSUSA, covers festive, carnival or other
entertainment articles, including magic tricks and practical joke
articles; parts and accessories thereof. The Explanatory Notes,
which although not legally binding nevertheless constitute the
official interpretation of the Harmonized System at the
international level, provide in relevant part at EN 95.05, 1590,
that festive articles of heading 9505 include:
(1) Decorations such as festoons, garlands, Chinese
lanterns, etc., as well as various decorative articles
made of paper, metal foil, glass fibre, etc., for
Christmas trees (e.g., tinsel, stars, icicles),
artificial snow, coloured balls, bells lanterns, etc.
Cake and other decorations (e.g., animals, flags) which
are traditionally associated with a particular festival
are also classified here.
(2) Articles traditionally used at Christmas festivities,
e.g., artificial Christmas trees (these are sometimes
of the folding type, nativity scenes, Christmas
crackers, Christmas stockings, imitation yule logs.
It is Customs' view that T. Reindeer Dooffles and Booffles are
not festive or decorative within the meaning of heading 9505,
HTSUSA, which as the Explanatory Notes state, is confined to
those articles traditionally associated with a particular
festival. Neither the Dooffles nor the Dooffles bags have such
a traditional association.
Heading 4202, HTSUSA, provides, inter alia, for handbags.
In Headquarters Ruling Letter (HRL) 084426 dated September 21,
1990, bags (Li'l Dooffles and Dooffus Dooffle) similar to those
now at issue were held to be classifiable in heading 4202. In so
holding we stated that:
[T]he 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 daily transport of
personal effects.... 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.
The instant bags have handles and are designed for carrying
personal effects. Consequently, Customs considers them to be
handbags of heading 4202. Moreover, as articles of heading 4202,
the bags are excluded from heading 9505 by virtue of Note 1(d),
Chapter 95, HTSUSA.
HOLDING:
The T. Reindeer Dooffles and Booffles tote bags are
classifiable in subheading 4202.22.8050, HTSUSA, under the
provision for handbags, whether or not with shoulder strap,
including those without handle: with outer surface of plastic
sheeting or of textile materials: with outer surface of textile
materials: other: other: other: of man-made fibers. The tote
bags are dutiable at the rate of 20 percent ad valorem and are
subject to textile category 670.
As a result of the foregoing, NYRL 854013 dated August 1,
1990 is affirmed.
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 subject to frequent renegotiations 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 internal
issuance of the U.S. Customs Service, which is available for
inspection 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 importation of this merchandise to
determine the current status of any import restraints or
requirements.
Sincerely,
John Durant, Director
Commercial Rulings Division