July 25, 2007 CBP Bulletin Notice on Certain Handbags
In the July 25, 2007 issue of the U.S. Customs and Border Protection Bulletin (CBP Bulletin) (Vol. 41, No. 31), CBP published a notice modifying a classification ruling and revoking a treatment as follows:
Sign up for a free preview to unlock the rest of this article
Timely, relevant coverage of court proceedings and agency rulings involving tariffs, classification, valuation, origin and antidumping and countervailing duties. Each day, Trade Law Daily subscribers receive a daily headline email, in-depth PDF edition and access to all relevant documents via our trade law source document library and website.
Modification of ruling; revocation of treatment.CBP is modifying one ruling on the classification of certain handbags. CBP is also revoking any treatment it has previously accorded to substantially identical transactions.
According to CBP, the modification and revocation are effective for merchandise entered or withdrawn from warehouse for consumption on or after September 23, 2007.
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 issuing HQ W968454 in order to modify NY M84931 and reclassify the subject merchandise under HTS 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. U.S., 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 HTS 4202.22.4500.
new: 4202.22.4500, 6.3%; previous: 4202.92.1500, 6.3%
(See ITT's Online Archives or 02/27/07 news, 07022735, for BP summary of proposed HQ W968454.)
July 25, 2007, CBP Bulletin (Vol.41, No. 31) available at http://www.cbp.gov/xp/cgov/toolbox/legal/bulletins_decisions/bulletins_2007/