Revocation of NY E82679; classification of handbag and tote bag from China

HQ 963592 July 23, 1999 CLA-2 RR:CR:TX 963592 gah CATEGORY: Classification TARIFF NO.: 4202.22.8050, 4202.92.3031 Ms. Rebecca Cheung Ann Taylor, Inc. 1372 Broadway, Sixth Floor New York, NY 10018 RE: Revocation of NY E82679; classification of handbag and tote bag from China Dear Ms. Cheung: This is in regard to New York ruling (NY) E82679 that was issued to you on June 14, 1999, which addressed the tariff classification of a women’s handbag and tote bag under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA). We have reviewed this ruling and have determined that NYE82679 is incorrect. Therefore, this ruling revokes NY E82679 and sets forth the correct classification for the handbag and tote bag. FACTS: Style 79-14476R is a ladies backpack-styled handbag designed to carry money, keys, and small accessories during travel. It measure approximately 10.5 inches in height, nine inches in width by a five inch wide gusset. The top opening of the bag has a zip-around closure. The interior of the bag is lined and features a single, central compartment and a back wall pocket with a zippered closure. On the front exterior, there is a zippered pocket that is five and one-half inches deep. An adjustable, permanently attached sling-type shoulder strap is located on the rear of the bag. Style 79-14493R is a ladies tote bag, designed to carry clothing and other personal effects during travel. It measures approximately 12 inches in height and 18 inches in width by a 4 and one-half inch bottom gusset. The interior of the bag is lined and features a single, central compartment and a zippered back wall pocket. Two permanently attached shoulder straps of nylon webbing are located at the top of the bag. The top opening of the bag has a zippered closure that spans the entire length of the bag.  Both of the bags have an external surface comprised of 65% polyester and 35% wool, which makes them subject to the Wool Products Labeling Act of 1939. Customs classified the handbag in subheading 4202.22.8080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for handbags with outer surface of textile materials, other, other, other, other. We classified the tote bag in subheading 4202.92.3091, HTSUS, which provides for travel, sports, and similar bags with outer surface of textile materials, other, other, other. It is undisputed that the goods are properly classified as a handbag and travel or similar bag, respectively, of outer surface of textile materials. ISSUE: Are the goods classifiable as of man-made fibers or of other fibers? 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 is determined according to the terms of the headings and any relative legal notes. Merchandise that cannot be classified in accordance with GRI 1 is to be classified in accordance with subsequent GRI. Additional US Rule of Interpretation 1(d) states that in the absence of special language or context which otherwise requires, the principles of section XI regarding mixtures of two or more textile materials shall apply to the classification of goods in any provision in which a textile material is named. There is no language or context in chapter 42 which would limit the application of Section XI, Subheading note 2(A) to the goods at issue. Section XI, subheading note 2(A), and by reference, section note 2, require that products containing two or more textile materials are to be regarded as consisting wholly of that textile material which predominates by weight over any other single textile material. In both goods, polyester is the fiber in chief weight, not wool as was held in NY E82679. Polyester is classified as a man-made fiber, under the terms of chapter 54, note 1(a). As a result, the ladies handbag and ladies tote bag are classified as of man-made fibers. This revocation is not subject to the notice and comment provisions of 19 U.S.C. 1625(c) because NY E82679 has been in effect for less than 60 days. HOLDING:  Style 79-14476R is classifiable in subheading 4202.22.8050, HTSUSA, as a handbag with outer surface of textile materials, other, other, other, of man-made fibers. It carries a duty rate of 18.8%, and textile category 670. Style 79-14493R is classifiable in subheading 4202.92.3031, HTSUSA, as a travel, sports and similar bags, with outer surface of textile materials, other, other, of man-made fibers. It carries a duty rate of 18.8%, and textile category 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 negotiations and changes, 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, your client should contact the local Customs office prior to importing the merchandise to determine the current status of any import restraints or requirements. NY E82679 is hereby revoked. Sincerely, John Durant, Director Commercial Rulings Division