Classification of certain handbags
Active· CBP ruling HQ 081763· Issued 1988-10-03
Ruling text
HQ 081763
October 3, 1988
CLA-2 CO:R:C:G 081763 SM
CATEGORY: Classification
TARIFF NO.: 4202.22.8050
Steven W. Baker, Esq.
Bellsey and Baker
Suite 670
100 California Street
San Francisco, CA 94111
RE: Classification of certain handbags
Dear Mr. Baker:
Your letter of December 11, 1987, on behalf of Esprit de
Corp, requests a tariff classification ruling under the pro-
posed Harmonized Tariff Schedule of the United States Anno-
tated (HTSUSA) for certain handbags. The submitted samples
are marked "Made in Korea" or "Made in Hong Kong."
FACTS:
Samples of four different styles of handbags, 17096,
17070, 17121, and 17001, were received. No specific informa-
tion is provided about any of them. You state that they are
representative of similar additional styles. You also state
that the various styles are constructed of leather, textile,
and plastic with metal buckles and catches; and that each bag
is both in chief value and in chief weight of the leather,
which is used for the straps, edgings, flaps, and certain
trim.
You believe that the bags should be classified as
leather handbags under heading 4202, HTSUSA, for the following
reasons: the current tariff and textile category treatment
would be preserved; the bags are in chief weight of leather;
and GRI 3(b) requires that the bags be classified according to
the material which gives them their essential character, i.e.,
leather.
ISSUE:
How are the handbags, of mixed materials, classified
under the proposed HTSUSA?
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LAW AND ANALYSIS:
In the course of developing the conversion of the Tariff
Schedules of the United States Annotated (TSUSA) to the
HTSUSA, efforts were made to avoid tariff rate changes to the
extent practicable and to simplify the tariff where possible
without rate changes significant for U.S. industry, workers,
or trade. Hearings were held under the direction of the
Office of the United States Trade Representative, and negoti-
ations were held among GATT partners to work out compensation
for duty changes where necessary.
It was not possible to develop the conversion without
any changes at all. The proposed HTSUSA is a new statute; it
groups articles in different ways from the TSUSA in some
cases; and it uses different rules of classification. Chief
value is not part of the law; neither is the TSUSA distinction
between ornamented and not ornamented textile articles. Many
articles now classified separately are specifically provided
for as sets. These and other major changes incorporated into
the law will affect tariff classification.
In applying the HTSUSA, the Customs Service must follow
the terms of the proposed statute. Classification of goods
under the HTSUSA is governed by the General Rules of Inter-
pretation (GRI's). GRI 1 provides that "classification shall
be determined according to the terms of the headings and any
relative section or chapter notes, and, provided such headings
or notes do not otherwise require, according to [the remaining
GRI's, taken in order]." In other words classification is
governed first by the terms of the headings of the tariff and
any relative section or chapter notes.
The second part of heading 4202, HTSUSA, provides for
handbags, among other articles, of certain specified mater-
ials. Considering the general appearance of the submitted
samples, we agree that they are handbags.
The Explanatory Notes, the official interpretation of
the HTSUSA at the international level, state that, as the
heading itself specifies, "articles covered by the second part
of the heading must . . . be only of the materials specified
therein or must be wholly or mainly covered with such materi-
als . . . ." Since the specified materials include leather
and textile materials, the bags are classified under heading
4202.
-3-
Subheadings 4202.21 and 4202.22, HTSUSA, provide for
handbags, whether or not with shoulder strap, including those
without handle. Subheading 4202.21 covers those with outer
surface of leather, or composition leather, or of patent
leather; subheading 4202.22 includes those with outer surface
of plastic sheeting or of textile materials. Thus, classifi-
cation depends on the composition of the outer surface.
The outer surface of all four bags is partly leather and
partly textile materials. Style 17001 has an outer surface of
leather and a textile material coated, covered, or laminated
with plastic on one side. No subheading under heading 4202
provides for handbags consisting of both leather and textile
materials; thus, classification cannot be determined under
GRI 1.
GRI 2(a) does not apply, since it refers to articles in-
complete or unassembled. GRI 2(b) provides:
Any reference in a heading to a material or sub-
stance shall be taken to include a reference to mixtures
or combinations of that material or substance with other
materials or substances. Any reference to goods of a
given material or substance shall be taken to include a
reference to goods consisting wholly or partly of such
material or substance. The classification of goods con-
sisting of more than one material or substance shall be
according to the principles of rule 3.
Following GRI 6, GRI 2(b) also applies to classification of
goods in the subheadings of a heading. Thus, subheading
4202.21, HTSUSA, for handbags with outer surface of leather,
is taken to include handbags with outer surface of leather and
other materials. Subheading 4202.22, HTSUSA, for handbags
with outer surface of textile materials, is taken to include
handbags with outer surfaces of these materials together with
other materials. Classification of the bags will therefore be
in accordance with GRI 3.
Under GRI 3(a), since each subheading on its face refers
to part only of the materials in the bags, the two subheadings
are regarded as equally specific, and therefore classification
cannot be determined with reference to relative specificity.
GRI 3(b) provides that composite goods consisting of
different materials, such as these leather and textile bags,
that cannot be classified by reference to GRI 3(a) shall be
classified as if they consisted of the material that gives
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them their essential character, if that can be determined.
The Explanatory Notes for GRI 3(b) state:
The factor which determines essential character
will vary as between different kinds of goods. It may,
for example, be determined by the nature of the mater-
ial . . . its bulk, quantity, weight or value, or by the
role of a constituent material in relation to the use
of the goods.
Examination of the bags reveals that the most signifi-
cant leather portion of each is the shoulder strap. While the
largest dimension of any of the bags is eight inches, the
straps are four to five feet long. On the body of the bags
themselves, leather is used as piping or as binding on the raw
edges. Additionally, Style 17070 has a three-quarter-inch-
wide leather strip on the flap. Style 17001 has a one-and-
three-eighths-inch-wide leather strip bearing the name
"Esprit" across one side. Style 17096 has a leather draw-
string and flap, and a three-quarter-inch-wide strip down each
side and across the front. The outer surface of the actual
bag in each case--the portion used to contain and carry per-
sonal effects--consists almost entirely of textile materials.
The leather is used to make the trim and straps. The
bags are essentially textile, with leather trim. In our view,
the essential character of the bags is not determined by the
material of the trim and straps, and we conclude that the
goods are not classifiable as bags that are essentially
leather.
No heading, legal note, explanatory note, or GRI re-
quires that the bags be classified as leather if the leather
in each weighs more than the textile materials. In general,
when an article that is essentially textile is composed of
more than one textile material, it will be classified as if it
consisted solely of that textile material that predominates by
weight over any other single textile material. Section XI,
Note 2; Subheading Note 2. However, there is no general rule
that goods composed of more than one material are classified
according to the material of which they are in chief weight.
GRI 3(b) generally requires that such goods be classified
according to the material that gives them their essential
character, if they are not first classifiable according to
GRI 1.
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HOLDING:
The submitted samples are classified under subheading
4202.22.8050, HTSUSA, textile category 670, as handbags with
outer surface of textile materials, assuming that the textile
materials are of man-made fibers. This classification repre-
sents the present position of the Customs Service under the
HTSUSA. If there are changes before the effective date of
January 1, 1989, this advice may not continue to be applic-
able.
Sincerely,
John Durant, Director
Commercial Rulings Division
6cc: Area Director, New York Seaport
cc: NIS Kevin Gorman
cc: CITA
cc: Legal Retrieval
cc: D. Cahill
cc: P. Robins
Source: rulings.cbp.gov — ruling 081763, retrieved 2026-10-12T05:18:00Z, republished verbatim. This digest is informational; only CBP issues binding rulings.