CLA 2 RR:CR:TE 960899 SG
Joel K. Simon, Esquire
Serko & Simon
One World Trade Center
New York, New York 10048
RE: Classification of Girl’s Handbags; Backpacks; Totes
Dear Mr. Simon:
This letter is in response to your firm’s request of March 20, 1997, on behalf of Accessory Network Group, Inc., concerning the classification under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA) of a handbag, style CBLW 1645. Two styles of carrying bags were submitted with your request, style CBLW 1645 and CBLW 1651. Although it appears you are only requesting a ruling for style CBLW 1645, our ruling will address both handbags.
FACTS:
The sample identified by style number CBLW 1645 is a girl’s backpack style bag. The main body of the bag consists of two pieces of 100% cotton denim fabric. These pieces are sewn together along the sides and then joined to an oval piece of rubber which forms the base of the bag. The rubber base has the appearance of the bottom of a sneaker, and has the approximate shape of a foot. It is produced from a rubber material of the type from which the soles of sneakers or boating shoes are made. It has an approximately 1 inch tall, white wall-like extension with a “treaded” exterior. Approximately 3/4 of an inch from the bag’s top rim are 8 metal eyelets inserted at intervals of 2-1/2 to 4 inches apart. Through these eyelets, a white canvas-like cord, approximately 30 inches long, is inserted to form a drawstring which closes by means of a slider type lock. The bag has a flap of matching denim which has a zippered pocket and a rubber rectangular emblem approximately 1-3/4 inches wide and 1 inch high. The flap closes the bag by means of a snap closure. The horizontal length along which the flap and bag body are joined is covered with a strip of matching white canvas-like material, approximately 1-1/4 inch by 6-1/2 inches wide. Into this strip are stitched three strips of two-ply, white canvas-like material approximately 5/8 inch wide. One strip is 10 inches long; both ends of which are stitched beneath the horizontal strip creating a handle or loop by which to pick up or carry the bag. Each of the two other strips is 30 inches long and has only one end stitched in beneath the horizontal strip. The other end is attached to the bottom of the bag by means of a metal “D” ring. The straps are adjustable in length. The straps resemble the straps used to carry a backpack on one’s back. The
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bag is lined with foam and cotton material. The flap also has a piece of cardboard inserted into it. The interior of the bag has a flat zippered pocket. The bag is approximately 9 inches wide by 10 inches high. The bottom oval is approximately 9 inches by 5 inches.
The sample identified by style number CBLW 1651 is a girl’s shoulder or tote style bag. The main body of the bag consists of two pieces of 100% cotton denim fabric. These pieces are sewn together along the sides and then joined to an oval piece of rubber which forms the base of the bag. The rubber base has the appearance of the bottom of a sneaker, and has the approximate shape of a foot. It is produced from a rubber material of the type from which the soles of sneakers or boating shoes are made. It has an approximately 1 inch tall, white wall-like extension with a “treaded” exterior. There is a zipper inserted at the top joining the two panels together. There is also an outside zippered compartment running the full width of the front of the bag approximately 2 inches from the top. Above the zipper is an embossed rubber emblem. There are two 26 inch lengths of canvas-like material sewn into the seams where the top zipper is inserted allowing carriage by hand or by shoulder. The bag is lined with foam and cotton material, and includes a zippered pocket.
ISSUE:
Whether the merchandise is classified in subheading 4202.92, HTSUS, as travel, sport and similar bags; or in subheading 4202.22, HTSUS, as handbags.
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, toiletry bags, handbags, and similar containers. Subheading 4202.92, HTSUS, provides in part for travel, sports and similar bags. Additional U.S. Note 1 to chapter 42, HTSUS, states that:
[f]or the purposes of heading 4202, the expression “travel, sports and similar bags” means goods, other than those falling in subheadings 4202.11 through 4202.39, of a kind designed for carrying clothing and other personal effects during travel, including backpacks and shopping bags of this heading....
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Subheading 4202.22, HTSUS, provides for "handbags, whether or not with shoulder strap, including those without handle." Subheading 4202.92, HTSUS, provides for other articles not more specifically provided for in the preceding subheadings of 4202, HTSUS, and with an outer surface of sheeting of plastic or of textile materials. Included within subheading 4202.92, HTSUS, are travel, sports and similar bags.
The term "handbag" is not defined in the HTSUS, however, Customs has recognized in earlier rulings the following definitions:
From the Essential Terms of Fashion: A Collection of
Definitions: Accessory carried primarily by women and girls
to hold such items as money, credit cards, and cosmetics.
From The Fashion Dictionary: Soft or rigid bag carried in
hand or on arm. Size, shape, handle, etc., depend on
fashion. Used by women as container for money and pocket
sized accessories.
From Webster's New World Dictionary, Second College Edition,
1972, as: “1. a small container for money, toilet articles, keys,
etc., carried by women; purse 2. a small suitcase or valise.”
The term “backpack” is not defined in the nomenclature and as in the case of “handbags”, Customs has had occasion in prior rulings to define the common definition of “backpack” for tariff classification purposes. In HQ 953458, dated April 16, 1993, Customs referred to Webster’s New Collegiate Dictionary, (1977), which defined “backpack” as “an article used to
carry (food or equipment) on the back, esp. in hiking”. Customs reiterated this definition of “backpack” in HQ 954072, dated September 2, 1993, stating that “the common definition of a backpack is an article that is designed to carry food and equipment”.
In HQ 950708, issued December 24, 1991, we observed judicial guidance as to the attributes of both handbags and bags classifiable under subheading 4202.92. It was noted that
certain tote bags which had no linings or reinforcements, no pockets, no closures (or only single snap closures), provided little protection for their contents and were unlikely to be used in a manner similar to a woman’s handbag. We opined that such bags were used as multipurpose bags to carry any number of sundry articles, such as food, books, and/or clothing. Since the bags did not fit the terms of subheadings 4202.11 through 4202.39, but were a type of bag used to carry clothing and other personal effects during travel, they were considered to be travel, sports and similar bags within the meaning of Additional U.S. Note 1 to Chapter 42, HTSUS. See also HQ 951113, issued May 19, 1992, affirming HQ 950708.
In HQ 955552, issued August 15, 1994, this office classified an article described as both a “tote” and a “shoulder bag” in subheading 4202.22.6000, HTSUSA, as a handbag. The bag
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measured approximately 14 inches in width by 9 1/2 inches in height by 4 inches in depth (at the bottom). The article had 2 shoulder straps, and was divided into 2 separate compartments, each of which had a zippered closure. One of the compartments also had a zippered change purse. The interior of the bag was lined and the bottom and corners were reinforced. We found that the bag’s design and construction particularly its reinforcement, its straps, its inside zipper pocket, and its style of compartmentalization and zipper closures strongly suggested an intended use by women and girls to carry personal items on a daily basis.
In HQ 957917, issued July 7, 1995, Customs reconsidered and reclassified in subheading 4202.92.1500, HTSUS, a woven cotton bag which measured approximately 14 inches by 10 inches by 5 inches. The bag had a reinforced open top with double carrying straps, but no lining and no pockets or compartments. This office stated that tote bags similar to those described immediately above were no longer classifiable as handbags, and that such bags were to be regarded as multipurpose bags for carrying various personal effects.
In HQ 959062, issued January 28, 1997, we reconsidered and reclassified an article described as a “mini backpack” in subheading 4202.22.4030, HTSUSA, as a handbag. The bag was composed of a pile velveteen fabric and measured approximately 6 inches in length by 7 1/2 inches in width by 5 inches in diameter. The bag had a drawstring closure at the top with a velveteen flap adorned with a satin bow. The bag also featured double shoulder straps of braided nylon cording which could be run through a snap closure at the base of the bag to create a “mini backpack” effect. We noted that, although the term “backpack” is not defined in the HTS, Customs prior rulings and lexicographic sources had commonly defined “backpack” as “an article designed to carry food and equipment.” Additional U.S. Note 1 to Chapter 42, also indicates that backpacks are the kind of bags designed for carrying clothing and other personal effects
during travel. We found that, in light of the bag’s overall appearance and construction (i.e., its small size, velveteen fabric, and flimsy, braided straps), the legal note, and the definitions/common meanings of the terms “handbag” and “backpack,” the “mini backpack” was designed for use as an evening handbag for females to carry some small personal effects such as money, keys, credit cards, and certain toiletries.
In HQ 961513, issued September 24, 1998, we classified an article very similar to style CBLW 1645 in subheading 4202.22.8050, HTSUSA, as a handbag. The bag measured approximately 9 1/2 inches in height by 8 1/2 inches in width by 6 inches in depth. The bag was lined and had an outer surface composed of 100 percent polyester with polyvinyl chloride (PVC) trim. The interior of the bag featured one central compartment which closed by means of a drawstring closure over which was a flap with a metal snap. There were two matching shoulder straps which measured approximately 33 inches in length (fully extended). The straps were somewhat adjustable. The top of the bag also has a looped handle or carrying strap. The bag’s dimensions, linings, shoulder straps, and overall appearance indicated that its purpose was to contain certain items normally carried in a woman’s handbag. We thus found that the two styles in that ruling were classified as handbags.
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In light of the factors noted above, we find that style nos. Style CBLW 1645 and CBLW 1651 are designed, constructed, and intended to be used as women’s or girls’ handbags, not as backpacks or totes. The bags’ dimensions, linings, shoulder straps, and overall appearance indicate that their purpose is to contain certain items normally carried in a handbag. If used as intended, the bags have insufficient additional capacity for use as carriers of various articles such as food, clothing, equipment, and/or other personal effects.
HOLDING:
The handbags are properly classified in subheading 4202.22.4500, HTSUSA, textile category 369, 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: Of vegetable fibers and not of pile or tufted construction: Of cotton.” The general column one duty rate is 6.8 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 suggest that your client 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, your client 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