us-cbp-cross-rulings-hq-955521•HQ 955521: Articles of a kind normally carried in the pocket or in the handbag; wallet; flat goods; clutch.
HQ 955521: Articles of a kind normally carried in the pocket or in the handbag; wallet; flat goods; clutch.
us-cbp-cross-rulings-hq-955521HQ 955521: Articles of a kind normally carried in the pocket or in the handbag; wallet; flat goods; clutch.Guidance
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 955521
February 10, 1994
CLA-2 CO:R:C:T 955521 ch
CATEGORY: Classification
TARIFF NO.: 4202.32.1000; 4202.32.9550
Judy A. Meszaros
Preclassification Leader
Kmart Corporation
3100 West Big Beaver Road
Troy, Michigan 48084-3163
Re: Articles of a kind normally carried in the pocket or in
the handbag; wallet; flat goods; clutch.
Dear Ms. Meszaros:
This is in response to your letter of November 2, 1993,
requesting tariff classification under the Harmonized Tariff
Schedule of the United States Annotated (HTSUSA) for certain
containers. Samples were provided to this office for
examination.
FACTS:
The submitted samples are four styles of what is described
as the "Swinger Clutch." They appear to be identical in design,
but vary in color and the composition of their outer surface.
The samples measure approximately 7 1/2" by 4 1/2" by 1 1/2".
Each container is closed by means of a flapover tab with snap.
The samples share several common characteristics. One
inside wall possesses eight slots to hold credit cards. The
interior is partitioned by a center zipper vinyl pouch and a
center frame pouch. The opposing inside wall features a full
wall packet fitted to hold an accompanying checkbook holder. The
checkbook holder contains four polyvinyl chloride (PVC) wings.
This wall also includes a 6 1/2" zippered pocket. A 6" handle
loop strap has been affixed to one side of each sample.
Style 5756(A) (Vinyl Tapestry Trim Clutch) possesses an
outer surface composed in part of man-made textile materials and
in part of imitation leather comprised of cellular plastics with
a plain woven fabric backing.
Style 5756(B) (Vinyl Plaid Clutch) has an outer surface of
imitation leather composed of an exterior surface of compact
plastics, middle layer of cellular plastics and a knit fabric
backing.
Style 5756(C) (Dark Tan Crocco Trim Vinyl) features an outer
cover wholly of imitation leather composed of an exterior surface
of cellular plastics and a flat woven textile backing.
Style 5756(D) (Black Crocco Trim Vinyl) also possesses an
outer cover of imitation leather which is composed of an exterior
layer of cellular plastics and a brush fabric backing.
ISSUE:
What is the proper tariff classification for the instant
merchandise?
LAW AND ANALYSIS:
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 cases, cutlery cases and
similar containers, of leather or of composition
leather, of plastic sheeting, or textile materials, of
vulcanized fiber or of paperboard, or wholly or mainly
covered with such materials or with paper.
Thus, the enumerated articles and containers similar thereto fall
within the scope of this heading.
At the six-digit classification level, subheadings 4202.21
through 4202.29, HTSUSA, encompass handbags. On the other hand,
subheadings 4202.31 through 4202.39, HTSUSA, provide for articles
of a kind normally carried in the pocket or handbag. Examples of
articles normally carried in the pocket or handbag are set forth
in the subheading Explanatory Note to heading 4202, at page 613:
Subheadings 4202.31, 4202.32 and 4202.39
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, key-
cases, cigarette-cases, cigar-cases, pipe-cases and
tobacco-pouches.
In Headquarters Ruling Letter (HRL) 953774, dated August 2,
1993, we classified goods substantially similar in design to the
instant merchandise. Citing lexicographic sources, we observed
that such containers were prima facie classifiable as handbags
commonly referred to as clutch bags. However, they also met the
description of wallets and other flat goods which are regarded as
articles of a kind normally carried in the handbag. As both of
these subheadings described the merchandise, we resorted to the
principles of General Rule of Interpretation 3 to determine the
proper classification.
We recognize that the "Swinger Clutches" may be used in a
manner consistent with handbags to carry small personal effects
during travel. Indeed, the six inch loop strap handle suggests
that they may be used as an independent unit. However, we
conclude that the instant containers will be principally used as
items to be carried in the handbag.
We note that the samples serve as organizers for various
items which would be classified as articles of a kind normally
carried in the handbag if entered individually. For example,
they contain a checkbook holder and pouches of a size suitable to
hold coins and currency. One wall possesses slots for credit
cards, which is a feature normally associated with a wallet. In
addition, the completed articles are small enough to be inserted
into partitions found in a typical handbag. We are of the
opinion that the containers will be used principally in this
fashion as an organizational device. We note that they are not
of adequate size to hold items ordinarily carried in a handbag,
such as a hairbrush, certain cosmetics or a set of keys on a
chain.
Based on the foregoing discussion, the subheadings
encompassing articles normally carried in the pocket or handbag
most specifically describe the instant merchandise. In the
alternative, these provisions describe those parts of the
articles which lend the essential character to the whole.
Consequently, the instant merchandise shall be classified in
subheading 4202.32, HTSUSA.
At the eight-digit classification level, articles of a kind
normally carried in the handbag are classified with reference to
their outer surface. Styles 5756(B), 5756(C) and 5756(D) possess
an outer surface of plastic which has been reinforced or
laminated with other materials. Therefore, they are classified
in subheading 4202.32.1000, HTSUSA, which provides for articles
of a kind normally carried in the pocket or handbag, with outer
surface of plastic sheeting, of reinforced or laminated plastics.
Style 5756(A) has an outer surface composed of both textile
materials and plastic. Hence, its outer surface may be regarded
as being of either material. In this instance, the textile
materials impart the essential character to the outer surface.
The textile tapestry occupies approximately 60 percent of the
outer surface and is designed to be 100 percent of the visible
surface when carried. The textile materials also provide a
distinctive floral motif. While the plastic materials may
predominate by weight and value over the entire article, only a
portion of the plastic is located on its outer surface. As we
are concerned with the classification of the outer surface at the
eight-digit level, its essential character is imparted by the
textile materials. Therefore, style 5756(A) is classifiable in
subheading 4202.32.9550, HTSUSA, which provides for articles of a
kind normally carried in the pocket or handbag, with outer
surface of textile materials, of man-made fibers.
HOLDING:
Styles 5756(B), 5756(C) and 5756(D) are classifiable under
subheading 4202.32.1000, HTSUSA, which provides inter alia for
wallets and spectacle cases: articles of a kind normally carried
in the pocket or in the handbag: with outer surface of sheeting
of plastic or of textile materials: with outer surface of
sheeting of plastic: of reinforced or laminated plastics. The
applicable rate of duty is 12.1 cents per kilogram + 4.6 percent
ad valorem.
Style 5756(A) is classifiable under subheading 4202.32.9550,
HTSUSA, which provides inter alia for wallets and spectacle
cases: articles of a kind normally carried in the pocket or in
the handbag: with outer surface of sheeting of plastic or of
textile materials: with outer surface of textile materials:
other: other, of man-made fibers. The applicable rate of duty
is 20 percent ad valorem. The textile quota category 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 the subject of frequent negotiations 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 issuance
of the U.S. Customs Service, which is updated weekly and is
available at the 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, you should contact the local
Customs office prior to importing the merchandise to determine
the current status of any import restraints or requirements.
Sincerely,
John Durant, Director
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