CLA-2 RR:TC:TE 960180 GGD
Louis S. Shoichet, Esquire
Siegel, Mandell & Davidson, P.C.
One Astor Plaza
1515 Broadway, 43rd Floor
New York, New York 10036-8901
RE: Reconsideration of NY B80553; Classification of Wallet or
Small Handbag
Dear Mr. Shoichet:
This letter is in response to your request of January 27,
1997, on behalf of your client, Avon Products, Inc., for
reconsideration of New York Ruling Letter (NY) B80553, issued
January 21, 1997, concerning the classification under the
Harmonized Tariff Schedule of the United States Annotated
(HTSUSA) of a clutch purse or wallet made in China and/or the
Philippines. A sample was submitted with your request.
FACTS:
In NY B80553, Customs classified the article in subheading
4202.22.8050, HTSUSA, textile category 670, the provision for
"Handbags, whether or not with shoulder strap, including those
without handle: With outer surface of sheeting of plastic or of
textile materials: With outer surface of textile materials:
Other: Other: Other, Of man-made fibers," with an applicable duty
rate of 19.3 percent ad valorem.
The sample, identified by product number 155985 and
described as a "Zip Clutch," is essentially composed of 100
percent nylon textile fabric. The article measures approximately -2-
4 inches in height by 7-1/2 inches in width by 1-1/8 inch in
depth when empty and in the closed position. There is no
carrying strap. A metal zippered closure extends along 3 sides
of the item's central compartment, which opens to reveal 2
gusseted pockets, each extending the full width of the article.
The gussets allow each pocket to expand and form an opening which
measures approximately 1-3/4 inches in width. Between the two
pockets is a separate zippered compartment. At the rear wall of
each gusseted pocket is a slot compartment for flat items such as
currency. The central compartment is capable of holding several
small 3-dimensional objects at one time.
The front exterior of the article consists of a flap that is
secured with a metal, snap fastener. When the flap is fully
opened, the article measures approximately 8 inches in height.
The interior of the flap contains 1 slot compartment extending
the full width of the article, and 8 slots sized to contain
credit cards, identification cards, a driver's license, etc. The
interior side opposite the flap features 1 full-width slot
compartment.
ISSUE:
Whether the article is properly classified in subheading
4202.32, HTSUS, as an article of a kind normally carried in the
pocket or in the handbag; or in subheading 4202.22, HTSUS, as a
handbag.
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, handbags, wallets, and similar containers. Since
the merchandise is similar to a handbag and/or to a wallet, it is
covered by the heading. -3-
Subheading 4202.22 (as well as subheadings 4202.21 and
4202.29), HTSUS, covers handbags, whether or not with shoulder
strap, including those without handles.
Subheadings 4202.32, 4202.31, 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.
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 both
handbags and articles of a kind normally carried in the pocket or
in the handbag were discussed. With regard to Articles of a Kind
Normally Carried in the Pocket or in the Handbag, the notice
stated in pertinent part that:
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.
Combining the characteristics of two flatgoods does not
transform a flatgood into a handbag. Thus, the addition of
a spectacle case holder to what is otherwise nothing more
than a flat case with a carrying strap has been classified
as a flatgood.
With respect to Handbags, the notice stated that:
A handbag functions as a carry-all container for various
small personal effects: -4-
A container which is not fitted to hold articles such as
credit/identification cards, paper currency, coins or a
checkbook holder is classifiable as a handbag. Therefore, a
clutch bag or an evening bag measuring, for example, 7-1/2
inches by 4-1/2 inches, shall be classified as a handbag.
The determinative feature of a handbag is its ability to
hold several objects not associated with a wallet. A bag
which may accommodate articles such as a hairbrush,
cosmetics, keys and other loose personal effects shall be
classified as a handbag, even if it also incorporates the
features of a flat case fitted to hold the items set forth
above.
The presence of gusseted and/or zippered compartments will
be taken into consideration in a determination of whether a
case has generic carrying capacity. The presence of a wrap-around zipper may be an indication that the container is a
carry-all if the zipper creates an inner space suitable for
carrying three-dimensional objects.
With respect to the "zip clutch," we note that the article
is fitted to hold items such as credit cards, paper currency, and
photos, and is of a size suitable for carrying in a handbag. The
article is also designed, however, to hold 3-dimensional items
not associated with the capacities of a flatgood. Its central
compartment's gusseted pockets provide a generic carrying
capacity for a variety of loose personal effects (e.g., lipstick,
pens, a set of keys, etc.). We thus conclude that the "zip
clutch" is classifiable as a handbag.
HOLDING:
The article identified by product number 155985, and
described as a "Zip Clutch," is classified in subheading
4202.22.8050, HTSUSA, the provision for handbags with outer
surface of textile materials. The general column one duty rate
is 19.3 percent ad valorem.
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 -5-
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 applicable to textile
merchandise, you should contact your local Customs office prior
to importation of this merchandise to determine the current
status of any import restraints or requirements.
NY B80553, issued January 21, 1997, is hereby affirmed.
Sincerely,
John Durant, Director
Tariff Classification
Appeals Division