CLA-2 CO:R:C:T 089966 SK
Daniel C. Holland
District Director
U.S. Customs Service
909 First Avenue, rm. 2039
Seattle, Washington 98174
RE: Decision on Application for Further Review of Protest No.
3001-90-101293 on the classification of a child's bag of
plastic sheeting
Dear Mr. Holland:
This is a decision on application for further review of a
protest timely filed on behalf of John V. Carr & Sons, on October
23, 1990, against your decision regarding the classification of
an item identified as a "Sweet Dreams Bag" entered under entry
numbers XXX-XXXXXXX, XXX-XXXXXXX and XXX-XXXXXX on May 21, June 6
and April 18, 1990 respectively. The first two entries listed
above were liquidated on September 21, 1990 and the April entry
was liquidated on July 27, 1990.
FACTS:
The submitted sample is a child's bag also known as a "Sweet
Dreams Bag". The bag measures 7"x5"x3" and is manufactured from
a Polyvinyl Chloride (PVC) plastic sheeting material. The
article is unlined and has a woven shoulder strap of man-made
textile materials. The top of the bag is closed by means of a
nylon coil zipper and it has a flap. Hook and loop type
fasteners are sewn to the inside surface of the flap and top
surface of the bag. The bag can be adapted to hang from the
handlebar of a bicycle.
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This item was classified and liquidated under subheading
4202.92.3030, HTSUSA, which provides for other containers with an
outer surface of textile materials. The importer, Huffy
Corporation, contests this classification and asserts that proper
classification of this article is under subheading 8714.99.9000,
HTSUSA, which provides for bicycle accessories. The National
Import Specialist considers classification of this article to be
proper under subheading 4202.22.1500, HTSUSA, or, in the
alternative, under subheading 4202.92.3030, HTSUSA.
ISSUE:
Is the submitted article properly classifiable under heading
4202, HTSUSA, as a travel bag or handbag, or is the article more
specifically provided for as a bicycle accessory under heading
8714, HTSUSA?
LAW AND ANALYSIS:
Classification of merchandise under the HTSUSA is governed
by the General Rules of Interpretation (GRI's). GRI 1 requires
that classification be determined according to the terms of the
headings and any relative section or chapter notes and, unless
otherwise required, according to the remaining GRI's. Where
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's may be applied, taken in order.
The subject merchandise is primarily a girl's handbag; that
it can also be attached to bicycle handlebars does not change the
fact that this article is, first and foremost, a girl's handbag.
Section Note 3, Section XVII, and Explanatory Notes
III(B)(1) and (C) mandate that for classification to be proper
under heading 8714, an article must be suitable for use "solely"
or "principally" with the articles of Chapter 87, or not be more
specifically covered elsewhere in heading 4202. The importer's
assertion that classification is proper under heading 8714 fails
for two reasons: 1) the subject merchandise is clearly not of the
type of goods that are principally used with the articles of
Chapter 87 because it is, essentially, a handbag and 2) although
the bag has been fitted with a device that allows it to be hung
from a bicycle's handlebars, the article remains a handbag and,
as such, classification is specifically provided for in heading
4202, HTSUSA. The loops that enable this article to attach to
handlebars are sewn to the inside surface of the flap and top of
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the bag and their use is merely optional. When purchasing this
article, a buyer's motivation would be to purchase a girl's purse
that may also be used to hang on a bike's handlebars. A buyer
seeking to purchase primarily a bike bag or accessory would not
be likely to buy a bag with a shoulder strap.
Classification under subheading 4202.92.3030, HTSUSA, is
improper because the article at issue is not an article made from
textile materials, but rather from plastic sheeting. Subheading
4202.92.4500, HTSUSA, provides for other containers with outer
surfaces of plastic sheeting and would have been the appropriate
subheading should Customs have determined that the article at
issue was properly characterized as an "other container". It is
Customs' opinion, however, that the tariff provision pertaining
to handbags describes the subject merchandise more specifically
in this instance.
HOLDING:
The merchandise at issue is properly classifiable under
subheading 4202.22.1500, HTSUSA, which provides for traveling
bags, toiletry bags, knapsacks and backpacks, handbags, shopping
bags, wallets, purses, map cases, cigarette cases, tobacco
pouches, tool bags, sports bags, bottle cases, jewelry boxes,
powder cases, cutlery cases and similar containers, of leather or
of composition leather, of plastic sheeting, of textile
materials, of vulcanized fiber or of paper board, or wholly or
mainly covered with such materials: 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 plastic sheeting. The applicable rate of duty is 20
percent ad valorem.
As the rate of duty under the classification indicated above
is the same as the liquidated rate, you are instructed to deny
the protest in full. A copy of this decision should be furnished
to the protestant with the Form 19 notice of action.
Sincerely,
John Durant, Director
Commercial Rulings Division