H295152

U.S. Customs and Border Protection HQ H295152 April 13, 2020 CLA-2 OT:RR:CTF:CPMM H295152 MAB CATEGORY: CLASSIFICATION TARIFF NO.: 4202.92.4500 Port Director U.S. Customs and Border Protection Port of Atlanta 157 Tradeport Drive Atlanta, GA 30354 Attn: Kristen Tessenear, Supervisory Import Specialist CEE- Apparel, Footwear & Textiles Re: Application for Further Review of Protest No. 1704-14-100313; Cross Body Tote Bag (Style #1970) Dear Port Director: The following is our decision regarding the Application for Further Review (AFR) of Protest 1704-14-100313, dated June 17, 2014, filed by Ms. Kristyn Duchenes of Target Customs Brokers, Inc., on behalf of Target General Merchandising. The AFR concerns U.S. Customs and Border Protection’s (CBP) classification of a Cross Body Tote Bag (Style #1970) under the Harmonized Tariff Schedule of the United States (HTSUS). CBP physically examined a sample of the subject bag in addition to reviewing high quality photographs subsequently provided by protestant. FACTS: The subject bag is described on the commercial invoice as a handbag (style #1970). It is constructed with an outer surface of 100% plastic sheeting and a nylon inner lining. The bag measures 12.0” H x 13.0” W x 3.0” D and does not have a reinforced bottom or corners. Its closure at the top is a single magnetic snap in the center. Its handle type is described as a single adjustable shoulder strap and can be adjusted so it is quite long so that an individual could wear it in a “cross body” manner with the shoulder strap placed on top of one shoulder and the bag resting upon the opposite hip. The instant bag includes a variety of compartments consisting of three (3) exterior zip pockets, one (1) interior zip pocket, and one (1) interior accessory pocket. The bag comes in two (2) colors, brown or bone. This Protest and AFR were timely filed on June 17, 2014, and cover two (2) entries of the subject merchandise made on February 20, 2013, and March 11, 2013, under subheading 4202.22.1500, HTSUSA (Annotated), which provides for handbags with an outer surface sheeting of plastic. The entries were liquidated on January 3, 2014, and January 24, 2014, respectively, under subheading 4202.92.4500, HTSUSA, which provides for plastic travel, sports and similar bags. ISSUE: Is the Cross Body Tote Bag classified in subheading 4202.22.1500, HTSUSA, as a handbag, or in subheading 4202.92.4500, HTSUSA, as a travel, sports or similar bag? LAW AND ANALYSIS: Initially, we note that the matter is protestable under 19 U.S.C. § 1514(a)(2) as a decision on classification and the rate and amount of duties chargeable. The protest was timely filed on June 17, 2014, within 180 days of liquidation, pursuant to 19 U.S.C. § 1514(c)(3). Further Review of Protest 1704-14-100313 was properly accorded to protestant pursuant to 19 C.F.R. § 174.24(b) because the decision against which the protest was filed is alleged to involve questions of law or fact which have not been ruled upon by the Commissioner of Customs or his designee or by the Customs Courts. Classification of goods under the HTSUS is made in accordance with the General Rules of Interpretation (GRI's). GRI 1 provides that the 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 GRIs may then be applied. The 2014 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 textilematerials: 4202.22.15 With outer surface of sheeting of plastic … * * * Other: 4202.92 With outer surface of sheeting of plastics or of textile materials: Travel, sports and similar bags: 4202.92.45 Other * * * Additional U.S. Note (AUSN) 1 to chapter 42 states: For the purposes of heading 4202, the expression "travel, sports and similar bags" means goods, other than those falling in subheadings 4202.11 through 4202.39, 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. * * * 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 CCPA 89, 673 F.2d 380 (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 Headquarters Ruling Letter (HQ) H004184, dated July 2, 2007, CBP set forth several dictionary definitions of handbags, such as “[an] [a]ccessory 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. CBP has established several factors to distinguish handbags of subheading 4202.22, HTSUS, from tote bags of subheading 4202.92, HTSUS. With regard to handbags, CBP has stated that typically, they are 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. Regarding tote bags, CBP has stated that a tote bag generally has at least one side which exceeds 12 inches in length and can carry many different sundry items such as food, books, or clothing. See HQ 082271, dated December 1, 1988, and HQ 950708, dated December 24, 1991. Protestant states that the primary purpose of the subject bag is its use as an everyday handbag and is designed and sized to contain only modestly-sized personal effects, e.g., money, keys, wallet, sunglasses, cosmetics, etc. Protestant claims that the instant bag would typically be carried in addition to a briefcase or travel/sports bag. Protestant admits the instant bag does tend toward the large end of the spectrum in terms of handbags, but asserts that women’s handbags have become larger in size over the years to carry oversized accessories. It argues that the bag at issue does not afford space nor durability sufficient to carry articles that would typically be carried in a travel or sports bag. Finally, protestant explains that in regards to the channels of trade for this particular bag, it is sold in its handbag department and not its luggage or travel bag departments. Many factors must be evaluated in classifying a handbag or a tote bag, but the most important factor is a bag’s ability or inability to contain the larger personal effects ass

Initially, we note that the matter is protestable under 19 U.S.C. § 1514(a)(2) as a decision on classification and the rate and amount of duties chargeable. The protest was timely filed on June 17, 2014, within 180 days of liquidation, pursuant to 19 U.S.C. § 1514(c)(3). Further Review of Protest 1704-14-100313 was properly accorded to protestant pursuant to 19 C.F.R. § 174.24(b) because the decision against which the protest was filed is alleged to involve questions of law or fact which have not been ruled upon by the Commissioner of Customs or his designee or by the Customs Courts.Classification of goods under the HTSUS is made in accordance with the General Rules of Interpretation (GRI's). GRI 1 provides that the 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 GRIs may then be applied.The 2014 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 textilematerials: 4202.22.15 With outer surface of sheeting of plastic …* * *Other:4202.92 Wi