Modification of PC 890021; Heading 4202; ENs to heading 4202; wallets; handbags; clutch bags; articles of a kind normally carried in the handbag or pocket; HRLs 956241, 953774and 082265
Active· CBP ruling HQ 956015· Issued 1994-06-15
Ruling text
HQ 956015
June 15, 1994
CLA-2 CO:R:C:T 956015 NLP
CATEGORY: Classification
TARIFF NO.: 4202.22.1500; 4202.32.1000
Kim Greenwood
Customs Import Administration
Esprit De Corp.
900 Minnesota Street
San Francisco, CA 94107
RE: Modification of PC 890021; Heading 4202; ENs to heading
4202; wallets; handbags; clutch bags; articles of a kind
normally carried in the handbag or pocket; HRLs 956241, 953774
and 082265
Dear Ms. Greenwood:
On September 16, 1993, Customs issued to Esprit De Corp., Pre-
Entry Classification Ruling Letter (PC) 890021, which classified
various containers under the Harmonized Tariff Schedule of the
United States (HTSUS). In a letter to Customs Headquarters, dated
February 28, 1994, you requested that we reconsider the
classification of two styles of containers subject to this ruling.
Upon review, we are of the opinion that the classification of one
of the two containers was incorrect and this ruling modifies this
classification.
FACTS:
The first article at issue, style no. 17665, is a tri-fold
container made of PVC plastics laminated over a textile backing
material with a two-snap closure and a removable neck or shoulder
strap. It measures 4-7/8 inches by 7-3/4 inches when closed and
18-3/8 inches when fully opened. The top flap measures 3-1/2
inches by 4-1/2 inches and snaps midway down the outside bottom
third of the wallet. The strap consists of a 3 inch by 1/2 inch
strip of laminated plastic material to which each end of the strap
is sewn together, thereby forming a closed loop which measures 28-
1/2 inches in length. The strip has two snap halves with holes
which fasten to the corresponding two snap posts on the inside
front fold of the container.
The interior middle section of the article contains a window
identification slot and four credit card slots. A flat open
compartment, suitable for the storage of paper currency, is located
behind these slots. A zippered pocket is located behind this open
compartment. The interior lower section contains a zippered
pocket, two flat open compartments and a plastic loop designed to
hold a pen or pencil. An elastic 1-1/2 inch long loop is sewn into
the fold between the middle and lower third of the container.
The second article, style no. 17549, is a foldover, envelope
style clutch-type container that is made of PVC plastics laminated
over a textile backing material with a double snap closure and a
removable shoulder or neck strap. It measures 7 inches by 4-1/2
inches. It has three open accordion compartments, each of which
expands to 1-3/4 inches at the top when fully opened to allow for
easy access into each compartment. The interior middle compartment
contains four slots suitable for holding credit or identification
cards. The exterior back of the container has a zippered pocket
suitable for the storage of coins. The removable strap is
approximately 28 inches in length and is attached to the container
in the same way as the strap in style no. 17665 is attached.
PC 890021 classified style nos. 17665 and 17549 in subheading
4202.22.1500, HTSUS, which provides for "[t]runks, suitcases...;
traveling bags, toiletry bags, knapsacks and backpacks,
handbags...: [h]andbags, whether or not with shoulder strap,
including those without handle: [w]ith outer surface of sheeting
of plastic or of textile materials: [w]ith outer surface of
sheeting of plastic."
It is your position that the articles are classifiable in
subheading 4202.32.1000, HTSUS, which provides for "[t]runks,
suitcases...; traveling bags, toiletry bags, knapsacks and
backpacks, handbags...: [a]rticles of a kind normally carried in
the pocket or in the handbag: [w]ith outer surface of sheeting of
plastic or of textile materials: [w]ith outer surface of sheeting
of plastic: [o]f reinforced or laminated plastics."
ISSUE:
Are the subject containers classifiable as handbags in
subheading 4202.22.1500, HTSUS, or as articles normally carried in
the pocket or in the handbag in subheading 4202.32.1000, HTSUS?
LAW AND ANALYSIS:
The classification of goods under the HTSUS is governed by
the General Rules of Interpretation (GRI's), taken in order. GRI
1 provides that classification shall be determined according to
the terms of the headings 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's may be applied, taken in
order.
Heading 4202, HTSUS, provides for the following:
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, handbags, wallets and similar containers with an outer
surface of plastic sheeting are classifiable under heading 4202,
HTSUS.
At the six-digit level, subheading 4202.22, HTSUS, provides
for handbags with outer surface of sheeting of plastic. On the
other hand, subheading 4202.32, HTSUS, encompasses articles of a
kind normally carried in the pocket or in the handbag with an outer
surface of sheeting of plastic. The terms "handbags" and "articles
of a kind normally carried in the pocket or in the handbag" are not
defined in the HTSUS. However, examples of the latter category are
set forth in the Harmonized Commodity Description and Coding System
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.
Clearly wallets are within the scope of the above subheadings that
cover articles of a kind normally carried in the pocket or handbag.
In Headquarters Ruling Letter (HRL) 954337, dated August 2,
1993, we classified articles that were similar to the subject
container styles. The articles in that case were made of PVC
plastics laminated over a textile backing material and were fold
over east/west envelope style containers. One style opened in a
tri-fold manner. Each of the containers measured 7-1/2 inches by
4 inches and had a gusset which expanded from a thickness of
approximately 1 inch to 1-3/4 inches. Their interiors had view
windows for identification cards, credit card slots and
compartments suitable for the storage of paper money and other
small personal effects. In addition, a checkbook wallet was placed
into one of these compartments. The interior of one of the
containers also had a full width zippered pouch. The exterior rear
of each container featured a zippered pocket. Citing lexicographic
sources, we observed that the containers were prima facie
classifiable as wallets, which are regarded as articles of a kind
normally carried in the pocket or in the handbag. However, they
also had certain features associated with handbags and were,
therefore, prima facie classifiable as handbags commonly referred
to as clutch bags. As both of these subheadings described the
merchandise, we resorted to the principles of GRI 3 to determine
the proper classification of the containers.
We determined that the term "wallet" most specifically
described the containers. We stated that "[w]allets are usually
specially shaped or fitted to hold paper money, credit cards, coins
and identification cards." Both styles featured slots and
compartments fitted to hold these articles. Moreover, based on
their sizes, the containers were also able to fit comfortably in
a handbag. Therefore, based on the fact that they were specially
shaped and fitted to hold small personal effects and on their
sizes, we concluded that the containers would be principally used
as articles carried in the handbag and they were classifiable in
subheading 4202.32, HTSUS.
We also stated that the samples contained compartments which
were not specially shaped or fitted to hold certain personal
effects. They resembled those found in handbags and were suitable
for holding a variety of small personal effects. However, we found
that the compartments were not as large as those found in a typical
handbag and they could not accommodate items such as a hairbrush,
certain cosmetics or a set of keys on a chain. Therefore, we
concluded that these compartments played an "ancillary role in
relation to the entire article." We note though that we also
stated the following "[w]e hasten to add that if the containers
were larger, less compartmentalized or exhibited other attributes
typically associated in handbags, they could be classified as
handbags. Therefore, the classification of envelope style clutch
containers will be on a case-by-case basis."
In the instant case, the containers also have features that
render them prima facie classifiable as wallets or handbags. For
example, style no. 17665 exhibits wallet-like features in that it
is relatively flat and has slots and compartments that are
specially shaped and fitted to hold such items as paper currency,
credit cards and change. Style no. 17549 is also relatively flat
and has slots and a zippered pocket. However, both containers have
shoulder straps and are designed to carry money, credit cards and
other small personal effects. In addition, style no. 17549
features an envelope style and is held in the hand or under the
arm. Therefore, both styles are also prima facie classifiable as
handbags.
After examination of style no. 17665, we conclude that the
term "wallet" most specifically describes it. As stated above,
wallets are usually specially shaped or fitted to hold paper money,
credit cards, coins and identification cards. This style feature
slots and compartments fitted to hold these articles. In addition,
based on its size, it will also fit comfortably in a handbag.
Therefore, it will be principally used as an article carried in the
handbag. While we do note that this container has compartments
which are not specially shaped or fitted to hold certain personal
effects, they are not as large as those found in a typical handbag.
They cannot accommodate, for example, items such as a hairbrush,
certain cosmetics or a set of keys on a chain, which are often
placed in handbags. Thus, we conclude that these compartments,
like the compartments found in the containers in HRL 954337, play
"an ancillary role in relation to the entire article."
Furthermore, the presence of the strap does not change the
classification of this style. In HRL 956241, dated April 22, 1994,
we classified a tri-fold container with a shoulder strap that was
substantially similar in design to style no. 17665. We held that
it was most specifically described as a wallet. In determining
that the container was not classifiable as a handbag, we were of
the opinion that, although the carrying strap suggested that the
container would actually be used in a manner consistent with a
handbag, the strap in and of itself did not affect its
classification. We concluded that absent the strap containers such
as those would not be principally used as handbags. Thus, in the
instant case, given the design and the principal use of the
container, the presence of the strap also does not affect its
classification. In fact, as the strap on the instant container is
removable, there is an even stronger argument that this container
will not be principally used as a handbag. See, HRL 082265, dated
March 20, 1989, where in classifying a ski wallet with a textile
braided neck strap, we held that, though the ski wallet was
intended to be worn around
the neck for the convenience of the skier, it was an article of a
kind that would normally be carried in the pocket or handbag.
Accordingly, the ski wallet was classified in heading 4202, HTSUS.
It is our position, however, that the term handbag most
specifically describes style no. 17549. While we have held that
envelope style containers can be classifiable as wallets, as
demonstrated by our holding in HRL 954337, those containers are
distinguishable from style no. 17549. For example, the containers
in HRL 954337 were specially shaped and fitted with a variety of
slots and compartments to hold articles associated with wallets.
The compartments that were not specially shaped and fitted were
flat and were not large enough to accommodate items found in a
handbag. The instant container is essentially a clutch bag having
three open center sections suitable for holding a variety of
personal effects. Its only wallet-like features are four credit
card slots fabricated into one section's divider. As we stated in
HRL 954337, articles that are less compartmentalized could be
classified as handbags and the classification of envelope style
clutch containers is on a case-by-case basis. Thus, while the size
of the container and the fact that the shoulder strap is removable
may suggest its use as a wallet, the combination of its envelope
styling, open pocket design (in which articles found in a handbag
can be placed) and the presence of only one specially shaped and
fitted slot area lead us to the conclusion that this style
container will be principally used as a clutch handbag. Therefore,
style no. 17549 is most specifically described as a clutch handbag
and it is classifiable in subheading 4202.22, HTSUS.
HOLDING:
Style no. 17665 is classified in subheading 4202.32.1000,
HTSUS, which provides for "[t]runks, suitcases...; traveling bags,
toiletry bags, knapsacks and backpacks, handbags...: [a]rticles of
a kind normally carried in the pocket or in the handbag: [w]ith
outer surface of sheeting of plastic or of textile materials:
[w]ith outer surface of sheeting of plastic: [o]f reinforced or
laminated plastics." The rate of duty is 12.1 cent/kg + 4.6% ad
valorem.
Style no. 17549 is classified in subheading 4202.22.1500,
HTSUS, which provides for "[t]runks, suitcases...; traveling bags,
toiletry bags, knapsacks and backpacks, handbags...: [h]andbags,
whether or not with shoulder strap, including those without handle:
[w]ith outer surface of sheeting of plastic or of textile
materials: [w]ith outer surface of sheeting of plastic."
The rate of duty is 20% ad valorem.
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 your local
Customs office prior to importation of this merchandise to
determine the current status of any import restraints or
requirements.
In order to ensure uniformity in Customs classification of
this merchandise and eliminate uncertainty, pursuant to section
177.9(d)(1), Customs Regulations (19 CFR 177.9(d)(1)), PC 890021
is partially modified to reflect the above classification effective
with the date of this letter. For purposes of future transactions
concerning style no. 17665, PC 890021 will not be valid precedent.
Sincerely,
John Durant, Director
Commercial Rulings Division
Source: rulings.cbp.gov — ruling 956015, retrieved 2026-10-12T05:29:16Z, republished verbatim. This digest is informational; only CBP issues binding rulings.