February 14, 2007 CBP Bulletin Notice on Tariff Classification of Handbags
In the February 14, 2007 issue of the U.S. Customs and Border Protection Bulletin (CBPBulletin)(Vol. 41, No. 8), CBP published a notice proposing to modify a ruling and revoke a treatment as follows:
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Proposed modification of ruling; proposed revocation of treatment. CBP is proposing to modify a ruling on the classification of handbags. CBP is also proposing to revoke any treatment it has previously accorded to substantially identical transactions.
CBP states that any party who has received a contrary written ruling or decision on the merchandise that is subject to the proposed ruling modification, or any party involved with a substantially identical transaction, should advise CBP by March 16, 2007, the date that written comments on the proposed ruling is due. Furthermore, CBP states that an importer's failure to advise CBP of such rulings, decisions, or substantially identical transactions may raise issues of reasonable care on the part of the importer or its agent for importations subsequent to the effective date of the final decision in this notice.
In addition, CBP states that this notice covers any rulings on the subject merchandise that may exist but have not been specifically identified.
Handbags. The merchandise is described as a tote bag, Style Number N-0041203NW, made in China and manufactured of polyvinylchloride (PVC) with an exterior surface of 100% cotton openwork knit fabric that allows the PVC to be visible. The bag measures 14.5 inches by 8.25 inches by 6 inches, excluding the shoulder strap. The shoulder strap adds 11 inches in height. In addition to the shoulder strap, the bag features one zippered interior compartment and an interior band with a magnetic closure.
CBP is proposing to issue HQ W968454 in order to modify NY M84931 and reclassify the subject merchandise under 4202.22.4500 as "handbags'' rather than 4202.92.1500, "travel, sports and similar bags".
In making this determination, CBP cites numerous rulings (see bulletin for details) addressing the differences between travel bags (they carry items such as food, books, clothing, etc.) and handbags (they carry wallets, keys, glasses and personal items on a daily basis). CBP also cites Adolco Trading Co. v. United States, 71 Cust. Ct. 145, C.D. 4487 (1973), which establishes that the term "tote bag" is a broad term and is not determinant of classification.
CBP is now of the view that the bag's design and construction are indicative of a bag which is normally used by women and girls to carry personal items on a daily basis.
The bag's dimensions and manner of compartmentalization indicate its purpose to contain certain items generally carried in a woman's handbag such as money, keys, glasses, etc. The bag, further, has insufficient additional capacity for uses as a multipurpose carrier of any number of sundry articles (such as food, books and/or clothing).
Accordingly, the bag at issue, Style N-0041203NW, is properly classified as a handbag under subheading 4202.22.4500.
proposed: 4202.22.4500,6.3% ; current: 4202.92.1500, 6.3%
February 14, 2007 CBP Bulletin (Vol. 41, No. 8) available athttp://www.cbp.gov/xp/cgov/toolbox/legal/bulletins_decisions/bulletins_2007/