HQ 961075
Nov. 14, 2000
CLA-2 RR:CR:TE 961075 mbg
Ms. Mary Frances Freeman
3873 Piedmont Ave.
Suite 7
Oakland, CA 94611
RE: Classification of handbags made of papier mache from Philippines
Dear Ms. Freeman:
On October 1, 1997, you requested a ruling on the classification of handbags with a papier mache base under the Harmonized Tariff Schedule of the United States Annotated (“HTSUSA”). Samples were submitted with your request. We regret the delay in responding to your classification request. An attorney from this office contacted you on January 20, 2000, at which time you stated that you had settled the classification issue and were no longer importing this specific merchandise but would still like a formal ruling from the Office of Regulations & Rulings.
FACTS:
Five different samples of handbags were submitted with your ruling request. Each of these samples were sent to the U.S. Customs Service laboratories for testing to determine the overall composition of the materials used in the manufacturing of the handbags as well as the percentages of those materials. The base product in all five of the handbags is of papier-mache with varying amounts of ornamentation and braiding glued on to the papier-mache base to create the overall outer surface of the handbag. Each handbag has a shoulder strap consisting of a textile cord and metal chain. The style of each handbag consists of a bottom with a top which attaches to the bottom much like a lid to a box.
Sample 1, style number 712-11, is a black and white handbag with a zebra figure on the front side of the bag. The top and both sides have black and white cording glued as decoration and a small amount of the same cording is glued on the back side of the bag as well. There are some small decorative clear beads glued on the front of the bag. The lab determined that the overall breakdown of the outer surface of the handbag was 67 percent man-made fiber textile braids; 35 percent painted paper; 2 percent metallic/glass ornaments and 2 percent plastic ornaments.
Sample 2, style number 712-21, is a beige and brown handbag with an animal skin type of print on the front, sides and top of the bag. There is a small amount of textile cording glued around the edges of the top and bottom of the bag as well as around the two holes where the shoulder strap is attached. There are also gold beads glued on the edges of the lid and front of the bottom of the handbag. The lab determined that the overall breakdown of the outer surface of the handbag was 80 percent painted paper; 13 percent textile braids of man-made fibers; 5 percent plastic ornaments; and 2 percent metallic/glass ornaments.
Sample 3, style number 712-16, is a blue and turquoise handbag with a dragonfly design. Small gold dragonflies adorn the back of the bottom as well as the front of the top. A larger dragonfly adorns the front which is designed from colored glass beads. There is textile cording glued on the top and sides of the bag as well as a small amount glued on the back of the bag. The lab determined that the overall breakdown of the outer surface of the handbag was 38 percent painted paper; 53 percent textile braids; 8 percent plastic ornaments; and 1 percent metallic/glass ornaments.
Sample 4, style number 783-39, is a black and gold handbag shaped like a ladies’ boot. There is textile cording which resembles the shoe laces in the boot as well as a small amount of black velvet fabric on the front and top of the bag. In addition there is an extensive amount of decorative gold and black beads covering the bag. The lab determined that the overall breakdown of the outer surface of the handbag was 67 percent painted paper; 15 percent textile fabric of man-made fibers; 10 percent plastic ornaments; and 8 percent metallic/glass ornaments.
Sample 5, style number 624-04, is a gold and silver handbag. There is gold and silver colored textile cording glued on all sides of the handbag. There are also gold colored beads in both large and small sizes glued onto the bag. The lab determined that the overall breakdown of the outer surface of the handbag was 42 percent painted paper; 52 percent textile braids of man-made fibers; 3 percent plastic ornaments; and 3 percent metallic/glass ornaments.
ISSUE:
What is the proper classification of the subject handbags under the HTSUSA?
LAW AND ANALYSIS:
Classification of goods under the HTSUSA is governed by the General Rules of Interpretation (“GRIs”). GRI 1 provides that classification 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 HTSUSA by offering guidance in understanding the scope of the headings and GRI.
Heading 4202, HTSUSA 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 boxes, 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.” (emphasis added).
The Explanatory Notes (EN) to the Harmonized Commodity Description and Coding System constitute the official interpretation of the nomenclature at the international level. While not legally binding, they do represent the considered views of classification experts of the Harmonized System Committee. It has therefore been the practice of the Customs Service to follow, whenever possible, the terms of the EN when interpreting the HTSUSA.
The EN to heading 4202, HTSUSA, state, in pertinent part:
The articles covered by the second part of this heading must be only of the materials specified therein or must be wholly or mainly covered with such materials or with paper (the foundation may be of wood, metal, etc.).
(emphasis added.) Neither the HTSUSA nor the EN contains a reference to papier-mache within the scope of heading 4202, HTSUS; however, paper and paperboard are eo nomine provided for within subheading 4202.29, HTSUS.
“Papier-Mache” is defined in the Dictionary of Paper as:
(1) A molding material made from wood pulp or more typically from repulped paper stock to which glue or other adhesive has been added. It is used for a variety of articles of merchandise, models, relief maps, etc. (2) A lightweight product molded from the above material to which linseed oil, varnish, lacquer or other protective or decorative finish has been applied after drying.
The Dictionary Of Paper 299 (4th ed. 1980).
When defining “paper” and alternatively, “paperboard,” the Dictionary of Paper states in relevant part:
The distinction between paper and paperboard is not sharp, but generally speaking, paper is lighter in basis weight, thinner, and more flexible than paperboard. . . . [whereas] paperboard is heavier in basis weight, thicker, and more rigid than paper. In general, all sheets 12 points (0.0012 inch) or more in thickness are classified as paperboard.
The Dictionary Of Paper 296 (4th ed. 1980).
Handbags are eo nomine provided for within subheading 4202, HTSUSA. The issue with the subject handbags concerns the classification at the sixth digit level. Specifically the classification determination for the subject merchandise hinges on whether papier- mache can be considered to fall within the heading 4202, HTSUS, parameters for paper and paperboard.
The only reference to papier-mache in the Harmonized Tariff Schedule is in subheading 4823.90.2000, which provides for “Other paper, paperboard, cellulose wadding and webs of cellulose fibers, cut to size or shape; other articles of paper pulp, paper, paperboard, cellulose wadding or webs of cellulose fibers: Other: Of papier mache.” This eo nomine inclusion of papier-mache occurs at the eight digit level and follows specific reference to both paper and paperboard. Applying the basic statutory interpretation that an inferior subheading cannot enlarge the scope of a superior heading, reasoning would follow that papier- mache was intended to be an article of paper or paperboard for statutory purposes.
In applying the rule of ejusdem generis to determine whether an item is embraced within a particular class, the courts have looked to the articles enumerated within that class to ascertain the characteristics they have in common. Kotake Co., Ltd. v. United States, 58 Cust. Ct. 196, C.D. 2934 (1967). In applying the Kotake principles to papier-mache and the handbag provisions within subheading 4202.29, HTSUS, which eo nomine provide for paper and paperboard, it is the determination of this office that papier-mache would be included within this subheading because papier-mache is constructed from a base of paper with the accumulated thickness of paperboard.
Applying the aforementioned definitions to the subject merchandise would also lend support to classification of the papier-mache based handbags within subheading 4202.29, HTSUS. The subject handbags are constructed by applying glue or other adhesive substance to various layers of paper in order to create a thick sturdy base on which to later glue the textile cording and beads for decorative purposes. The layers of paper are thick enough to be comparable to the thickness of paperboard, yet cannot be called paperboard due to the glue used in the papier-mache process.
Upon examining the outer surface of the subject handbags and then conducting testing in the U.S. Customs laboratories, this office has been able to determine which of the subject handbags are “wholly or mainly” covered with paper. Styles 783-39 and 712-21 are mainly covered by painted paper (or papier-mache base), whereas the outer surface of styles 712-11, 712-16, and 624-04 are dominated by textile materials. As such, the classification of the subject handbags at the eighth and tenth digit level must reflect the various percentages of coverage determined by the Customs laboratories.
HOLDING:
Style 783-39 and style 712-21 are properly classified in subheading 4202.29.5000, HTSUSA as “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 boxes, 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: Handbags, whether or not with shoulder strap, including those without handle: Other: Of materials (other than leather, composition leather, sheeting of plastics, textile materials, vulcanized fiber or paperboard) wholly or mainly covered with paper: Other.” The general column one rate of duty is 7.8 percent ad valorem.
Style 712-11, style 712-16, and style 624-04 are properly classified in subheading 4202.22.4030, HTSUSA as “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 boxes, 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: 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: wholly or in part of braid: Other: Other: Of man-made fibers.” The general column one rate of duty is 7.8 percent ad valorem. The textile category number is 670.
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 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.
Sincerely,
John Durant, Director
Commercial Rulings Division