Classification of a tote bag; heading 4202, HTSUS

HQ 960002 October 24, 1997 CLA-2 RR:TC:TE 960002 jb CATEGORY: Classification TARIFF NO.: 4202.92.4500 Chris Murray American Cargo Express Cargo Building 80, Room 100 JFK International Airport Jamaica, NY 11430 RE: Classification of a tote bag; heading 4202, HTSUS Dear Mr. Murray: This is in regard to your letter dated July 29, 1996, on behalf of your client, D.V. USA, Inc., requesting a classification ruling for a tote bag of plastic covered leather. A sample was submitted to this office for examination. FACTS: The subject merchandise, referenced style B509VELP, consists of a tote bag featuring front and back panels manufactured of a composite material of plastic covered layers of leather and composition leather with a cardboard backing, and a man-made textile gusset material. ISSUE: What is the proper classification of the subject merchandise? LAW AND ANALYSIS: Classification of merchandise under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA) is governed by the General Rules of Interpretation (GRI). GRI 1 provides that classification shall be determined according to the terms of the headings and any relative section or chapter notes, taken in order. Merchandise that cannot be classified in accordance with GRI 1 is to be classified in accordance with subsequent GRI. Heading 4202, HTSUS, 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 sheeting of plastics, of textile materials, of vulcanized fiber or of paperboard, or wholly or mainly covered with such materials or with paper. Thus, traveling bags, sports bags and similar containers of, or covered with, plastic sheeting are classifiable under heading 4202, HTSUS. In Totes, Inc., v. United States, 18 C.I.T. 919, 865 F. Supp. 867, 871 (1994), the Court of International Trade concluded that the "essential characteristics and purpose of Heading 4202 exemplars are...to organize, store, protect and carry various items." The Court also ruled that by virtue of ejusdem generis the residual provision for "similar containers" in heading 4202, HTSUS, is to be broadly construed. Heading 4202, HTSUS, in general, provides for containers used to convey personal articles; these "containers" can be anything designed to transport the assorted personal belongings of an individual. Accordingly, the subject merchandise, which is substantially constructed and is designed to carry, protect and organize personal effects during travel, is classifiable as a travel, sports and similar bag. . HOLDING: The subject merchandise, referenced style B509VELP, is classified in subheading 4202.92.4500, HTSUSA, which 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 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 sheeting of plastic or of textile materials: travel, sports and similar bags: other. The applicable rate of duty is 20 percent ad valorem. Sincerely, John Durant, Director Commercial Rulings Division