CLA-2 RR:TC:TE 960002 jb
Chris Murray
American Cargo Express
Cargo Building 80, Room 100
JFK International Airport
Jamaica, NY 11430
RE: Classification of a tote bag; heading 4202, HTSUS
Dear Mr. Murray:
This is in regard to your letter dated July 29, 1996, on
behalf of your client, D.V. USA, Inc., requesting a
classification ruling for a tote bag of plastic covered leather.
A sample was submitted to this office for examination.
FACTS:
The subject merchandise, referenced style B509VELP, consists
of a tote bag featuring front and back panels manufactured of a
composite material of plastic covered layers of leather and
composition leather with a cardboard backing, and a man-made
textile gusset material.
ISSUE:
What is the proper classification of the subject
merchandise?
LAW AND ANALYSIS:
Classification of merchandise under the Harmonized Tariff
Schedule of the United States Annotated (HTSUSA) is governed by
the General Rules of Interpretation (GRI). GRI 1 provides that
classification shall be determined according to the terms of the
headings and any relative section or chapter notes, taken in
order. Merchandise that cannot be classified in accordance with
GRI 1 is to be classified in accordance with subsequent GRI.
Heading 4202, HTSUS, provides for :
Trunks, suitcases, vanity cases, attache cases, briefcases,
school satchels, spectacle cases, binocular cases, camera
cases, musical instrument cases, gun cases, holsters and
similar containers; 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 sheeting of plastics, of textile materials, of
vulcanized fiber or of paperboard, or wholly or mainly
covered with such materials or with paper.
Thus, traveling bags, sports bags and similar containers of, or
covered with, plastic sheeting are classifiable under heading
4202, HTSUS.
In Totes, Inc., v. United States, 18 C.I.T. 919, 865 F.
Supp. 867, 871 (1994), the Court of International Trade concluded
that the "essential characteristics and purpose of Heading 4202
exemplars are...to organize, store, protect and carry various
items." The Court also ruled that by virtue of ejusdem generis
the residual provision for "similar containers" in heading 4202,
HTSUS, is to be broadly construed. Heading 4202, HTSUS, in
general, provides for containers used to convey personal
articles; these "containers" can be anything designed to
transport the assorted personal belongings of an individual.
Accordingly, the subject merchandise, which is substantially
constructed and is designed to carry, protect and organize
personal effects during travel, is classifiable as a travel,
sports and similar bag.
.
HOLDING:
The subject merchandise, referenced style B509VELP, is
classified in subheading 4202.92.4500, HTSUSA, which provides
for, trunks, suitcases, vanity cases, attache cases, briefcases,
school satchels, spectacle cases, binocular cases, camera cases,
musical instrument cases, gun cases, holsters and similar
containers; 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 sheeting of
plastics, of textile materials, of vulcanized fiber or of
paperboard, or wholly or mainly covered with such materials or
with paper: other: with outer surface of sheeting of plastic or
of textile materials: travel, sports and similar bags: other.
The applicable rate of duty is 20 percent ad valorem.
Sincerely,
John Durant, Director
Commercial Rulings Division