CLA-2 RR:CTF:TCM H201158 MG
Port Director
Customs and Border Protection
2831 Talleyrand Avenue
Jacksonville, FL 32206
Attn: Bradley W. Dauble, Import Specialist
Re: Application for Further Review of Protest No. 1803-11-100035: Hamptons Large Leather Tote (Style No. 11554)
Dear Port Director:
The following is our decision regarding the Application for Further Review (AFR) of Protest 1803-11-100035, filed November 11, 2011, on behalf of Coach Services, Inc. (Protestant). The Protest AFR concerns the classification of Hamptons Large Leather Tote (Style No. 11554) under the Harmonized Tariff Schedule of the United States (HTSUS). A sample was provided to this office.
FACTS:
The Hamptons Large Leather Tote (Style No. 11554) is a tote bag constructed with an outer surface of leather, a textile lined interior, two top carrying handles and a partial closed zippered top. The external dimensions of the bag measure approximately 13.5 inches in length, 9 inches in height and 4½ inches in width. It contains two interior pockets and two outer compartments. It has one large exterior front pocket, which closes by means of a turn lock tab. A sample of the item was provided.
The protest covers sixteen entries of the subject merchandise made from March 24, 2008, through January 26, 2009, under 4202.91.00, HTSUS, which provides for travel, sports and similar bags of leather. The entries were liquidated from May 6, 2011, through June 24, 2011, under subheading 4202.21.90, HTSUS, which provides for leather handbags. This Protest and AFR were filed on November 11, 2011.
ISSUE:
Is the Coach bag classified in subheading 4202.21.90, HTSUS, as handbag or in subheading 4202.91.00, HTSUS, as travel, sports or similar bag?
LAW AND ANALYSIS:
Initially, we note that the matter is protestable under 19 U.S.C. §1514(a)(2) as a decision on classification and the rate and amount of duties chargeable. The protest was timely filed on November 11, 2011, within 180 days of liquidation, pursuant to 19 U.S.C. §1514(c)(3).
Further Review of Protest 1803-11-100035 was properly accorded to protestant pursuant to 19 C.F.R. § 174.24(a) because the decision against which the protest was filed is alleged to be inconsistent with a ruling of the Commissioner of Customs or his designee. Specifically, Protestant alleges that the Port’s decision is inconsistent with Head Quarters Ruling Letter (HQ) H133616, dated July 7, 2011.
Classification under the HTSUS is made in accordance with the General Rules of Interpretation (GRI's). 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. GRI 6 requires that the classification of goods in the subheadings of headings shall be determined according to the terms of those subheadings, any related subheading notes and mutatis mutandis, to the GRIs 1 through 5.
The 2008 and 2009 HTSUS provisions at issue are as follows:
4202 Trunks, suitcases, vanity cases, attaché cases, briefcases, school satchels, spectacle cases, binocular cases, camera cases, musical instrument cases, gun cases, holsters and similar containers; traveling bags, insulated food or beverage 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:
Handbags, whether or not with shoulder strap, including those without handle:
4202.21 With outer surface of leather, of composition leather or of patent leather:
Other:
4202.21.90 Valued over $20 each…
* * *
Other:
4202.91.00 With outer surface of leather, of composition leather or of patent leather…
* * *
Subheading 4202.91, HTSUS, provides in pertinent part for travel, sports and similar bags of leather. Additional U.S. Note (AUSN) 1 to Chapter 42 states:
For the purposes of heading 4202, [HTSUS,] the expression "travel, sports and similar bags" means goods, other than those falling in subheadings
4202.11 through 4202.39, [HTSUS,] of a kind designed for carrying clothing and other personal effects during travel, including backpacks and
shopping bags of this heading, but does not include binocular cases, camera cases, musical instrument cases, bottle cases and similar
containers.
* * *
There is no dispute that the bags are classified in heading 4202, HTSUS. At issue is the applicable six-digit subheading. Therefore, we must apply GRI 6 to determine the correct classification of the bags.
The classification of substantially similar merchandise was addressed in HQ H133616, dated July 7, 2011. Specifically, Style No. 11229, which measured 12.5 inches in length, 9 inches in height and 4 inches in width and can hold a variety of sundry items, such as shoes, an umbrella, a book, a water bottle and other items. The bag at issue is substantially similar in that it measures approximately 13.5 inches in length, 9 inches in height and 4½ inches in width and can hold a variety of large items, such as shoes, an umbrella, a book, a water bottle and other items.
By application of GRI 6, the Hamptons Large Leather Tote (Style No. 11554) is classified under subheading 4202.91.00, HTSUS, which provides for “Trunks, suitcases … traveling bags … sports bags … 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 leather, of composition leather or of patent leather: travel, sports and similar bags.” The column one, general rate of duty is 4.5% ad valorem.
HOLDING:
By application of GRI 6, the Hamptons Large Leather Tote (Style No. 11554) is classified under subheading 4202.91.00, HTSUS, which provides for “Trunks, suitcases … traveling bags … sports bags … 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 leather, of composition leather or of patent leather...” The column one, general rate of duty is 4.5% ad valorem.
You are instructed to GRANT the protest. In accordance with Sections IV and VI of the CBP Protest/Petition Processing Handbook (HB 3500-08A, December 2007, pp. 24 and 26), you are to mail this decision, together with the Customs Form 19, to the protestant no later than 60 days from the date of this letter. Any reliquidation of the entry in accordance with the decision must be accomplished prior to mailing of the decision. Sixty days from the date of the decision, Regulations and Rulings of the Office of International Trade will make the decision available to CBP personnel, and to the public on the CBP Home Page on the World Wide Web at www.cbp.gov, by means of the Freedom of Information Act, and other methods of public distribution.
Sincerely,
Myles Harmon, Director
Commercial and Trade Facilitation Division