Reconsideration of NY N024886, dated March 28, 2008; Classification of a ladies bag from China

HQ H027717 August 17, 2016 CLA-2 RR:CTF:TCM H027717 MG CATEGORY: Classification TARIFF NO.: 4202.92.45 Margaret Mahas Import Compliance Manager Kohl’s Department Stores, Inc. N56 W17000 Ridgewood Drive Menomonee Falls Wisconsin 53051 RE: Reconsideration of NY N024886, dated March 28, 2008; Classification of a ladies bag from China Dear Ms. Mahas: This is in reply to your letter dated May 1, 2008, in which you have requested reconsideration of New York Ruling Letter (NY) N024886, dated March 28, 2008 and NY N024929, dated April 14, 2008. In NY N024886, we determined that a ladies bag, identified as Style HB18336, is a tote bag classified as a as travel, sports or similar bags. NY N024929 will be addressed under a separate cover in our HQ H263986. In your request for reconsideration, you state that, although the bag at issue is a larger sized bag, it is designed as a daily use handbag, fitting with the current fashion trends. A sample has been provided and will be returned. Our response follows. FACTS: The merchandise at issue is described in N024886 as follows: Style HB18336 is a tote bag constructed with an outer surface of 100% polyvinyl chloride (PVC) plastic sheeting. The outer surface is embossed with a snakeskin pattern. The bag is designed to provide storage, protection, portability, and organization to clothing and other personal effects during travel. It has a main textile-lined interior compartment with a zippered pocket on a sidewall and two open pockets on the opposite sidewall. The bag secures with a magnetic closure. It measures 22.5” (W) x 17.5” (H) [sic]. You now assert the bag measures 22” wide, .5” deep and 18” high. ISSUE:       Whether the ladies bag is classified in subheading 4202.22.15, HTSUS, as handbag or in subheading 4202.92.45, HTSUS, as travel, sports or similar bags. LAW AND ANALYSIS:       Classification of goods under the HTSUS is governed by the General Rules of Interpretation (GRI). GRI 1 provides that classification shall be determined according to the terms of the headings of the tariff schedule and any relative section or chapter notes. In the event that the goods cannot be classified solely on the basis of GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRI may then be applied. The HTSUS provisions under consideration 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: 4202.22 With outer surface of sheeting of plastic or of textile materials: 4202.22.15 With outer surface of sheeting of plastic … * * * Other: 4202.92 With outer surface of sheeting of plastic or of textile materials Travel, sports and similar bags: 4202.92.45 Other … * * * Additional U.S. Note (AUSN 1) to Chapter 42, HTSUS, 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 subject bag is 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. Subheading 4202.22, HTSUS, provides for “handbags” – a term which is not defined in the HTSUS. A tariff term that is not defined in the HTSUS is construed in accordance with its common and commercial meaning. Nippon Kogaku (USA) Inc. v. United States, 69 C.C.P.A. 89, 92 (1982). Common and commercial meaning may be determined by consulting dictionaries, lexicons, scientific authorities and other reliable sources. C.J. Tower & Sons v. United States, 69 C.C.P.A. 128, 134, 673 F.2d 1268, 1271 (1982). In HQ H004184, dated July 2, 2007, CBP set forth several dictionary definitions of handbags, such as “[an] accessory carried primarily by women and girls to hold such items as money, credit cards, and cosmetics” and “a woman’s bag held in the hand or hung from a shoulder strap and used for carrying small personal articles and money.” Thus the common meaning of a handbag is a bag carried by women to hold small personal items such as money, credit cards and cosmetics. Subheading 4202.92, HTSUS, provides for “other” bags with an outer surface of sheeting of plastic. CBP has developed a practice of referring to certain bags in subheading 4202.92, HTSUS, as “tote bags.” See, e.g. J.E. Mamiye & Sons, Inc. v. United States, 85 Cust. Ct. 92, 102 (1980), HQ 082271, dated December 1, 1988 and HQ H004184, dated July 2, 2007. In J.E. Mamiye & Sons, the U.S. Customs Court (predecessor to the U.S. Court of International Trade) stated that “tote bags are utilized by women as second handbags to carry items which do not ordinarily fit within a handbag.” Id. at 102. This definition of tote bags is not binding because the U.S. Customs Court was referring to a provision in the Tariff Schedule of the United States (predecessor to the HTSUS). However, the U.S. Customs Court’s definition closely mirrors AUSN 1 to Chapter 42, which states that “‘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.” In H201158, dated September 18, 2014 and HQ H140975, dated April 5, 2011, we classified similar merchandise to the bag at issue, stating that CBP has established several factors to distinguish handbags of subheading 4202.22, HTSUS, from tote bags of subheading 4202.92, HTSUS. Handbags are typically smaller than tote bags, are designed to carry small personal items, include an inner lining, are reinforced along the bottom and corners, incorporate a substantial closure such as a zipper closure and include compartments to organize small personal items. See HQ 959062, dated January 28, 1997, HQ 960899, dated September 24, 1999 and HQ H005625, dated November 28, 2007. Tote bags generally have at least one side which exceeds 12 inches in length and can carry many different sundry items such as food, books or clothing. See H133616, dated July 7, 2011. Your request makes reference to NY M80067, dated February 21, 2006, where we classified the HB16260 shoulder bag as a handbag under 4202.22.15, HTSUS. The HB16260 is described as a shoulder bag of fabric covered with an acrylic plastics film with an interior lining and a zippered security pocket, slots for credit cards, and four open pockets. The shoulder bag measures approximately 13" high and 17" wide. We note that HB18336, at issue in this request, measures 22” wide, .5” deep and 18” high. It is, therefore, substantially larger and has greater capacity to hold larger items than the HB16260 shoulder bag at issue in NY M80067. Accordingly, we find that the bag at issue is a tote of subheading 4202.92, HTSUS. HOLDING: Pursuant to GRI 1 through application of GRI 6, the subject merchandise, Style HB18336 is classified under subheading 4202.92.45, HTSUS, which provides for “[T]raveling bags … handbags … 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 column one, general rate of duty is 20% ad valorem. A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is entered. If the documents have been filed without a copy, this ruling should be brought to the attention of the CBP officer handling the transactions. EFFECT ON OTHER RULINGS: NY N024886, dated March 28, 2008, is hereby affirmed. Sincerely, Myles B. Harmon, Director Commercial and Trade Facilitation Division