HQ 086938: Tote Bags

us-cbp-cross-rulings-hq-086938HQ 086938: Tote BagsGuidance

Native CBP ruling rendition. Applicability is fact-specific; modification/revocation relationships and original publisher date are retained. Publisher sentinel year0001 means unknown date, not a historical legal adoption.

                            HQ 086938

                         August 20, 1990

CLA-2 CO:R:C:G  086938  NLP

CATEGORY: Classification

TARIFF NO.: 4202.22.4500

Kevin J. Downey, Esq.
Sullivan & Lynch
156 State Street
Boston, MA  02109

RE:  Tote Bags

Dear Mr. Downey:

     This ruling is in response to your letter of April 10, 1990,
on behalf of your client, The Gem Group, Inc., requesting the
classification of cotton tote bags under the Harmonized Tariff
Schedule of the United States (HTSUSA).

FACTS:

     The four sample tote bags are described as follows:

          (1) Style 100-- 12" x 14" x 4"

          (2) Style 102-- 15 1/2" x 14" (no gusset)

          (3) Style 108-- 13 1/2" x 12" x 4 1/2"

          (4) Style 118-- 11 1/2" x 13 1/2" x 4 1/2"

     The tote bags are made of a natural cotton canvas textile
material and are imported from China.  None of the bags has
inside or outside pockets or snap closures.  In addition, the
bags are not lined or reinforced.

     In your letter, you maintain that the subject tote bags are
classifiable as handbags under the HTSUSA.  You ask that Customs
reaffirm HRL 086094, as amended by HRL 086676, which classified
tote bags, imported by your client, as handbags in subheading
4202.22.4500, HTSUSA.

ISSUE:

     Whether the subject tote bags are classifiable as handbags
or luggage under the HTSUSA?





LAW AND ANALYSIS:

     Heading 4202, HTSUSA, provides for:

     Trunks, suitcases, vanity cases, attache cases,
     briefcases, school satchels...and similar containers;
     traveling bags...handbags...sports bags...and similar
     containers of textile material....

     It is our position that the instant tote bags, by reason of
their design and construction, are similar to handbags.  They are
not designed to contain personal effects during travel or for use
as shopping bags.  The tote bag is not an article that is
restricted in its intended use to being primarily utilized for
carrying purchased articles from place of purchase to place of
use.  The instant tote bags are used as secondary handbags to
carry various personal effects that do not ordinarily fit into a
woman's handbag.

HOLDING:

     The instant tote bags are classifiable in subheading
4202.22.4500, HTSUSA, which provides for handbags, whether or not
fitted with shoulder strap, including those with handles, with
outer surface of textile materials, other, of vegetable fibers
and not of pile or tufted construction, of cotton, textile
category 369.  The rate of duty is 7.2 percent ad valorem.

                              Sincerely,



                              John Durant, Director
                              Commercial Rulings Division

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