H321679

H321679 March 30, 2026 OT:RR:CTF:CPMMA H321679 GH CATEGORY: Classification TARIFF NO.: 4202.92.3131 Ms. Melissa Jimenez Jia Home 500 S. Palm Ave. Alhambra, CA 91803 RE: Affirmation of NY N321380; Classification of hamper tote bags Dear Ms. Jimenez: This is in response to your request for reconsideration of New York Ruling Letter (NY) N321380, issued to you September 24, 2021, which concerns the tariff classification of four hamper tote bags. In NY N321380, U.S. Customs and Border Protection (CBP) classified the merchandise in heading 4202, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Trunks, suit-cases, vanity-cases, executive-cases, brief-cases, school satchels, spectacle cases, binocular cases, camera cases, musical instrument cases, gun cases, holsters and similar containers; travelling-bags, insulated food or beverages bags, toilet bags, rucksacks, handbags, shopping-bags, wallets, purses, map-cases, cigarette-cases, tobacco-pouches, tool bags, sports bags, bottle-cases, jewellery boxes, powder-boxes, cutlery cases and similar containers, of leather or of composition leather, of sheeting of plastics, of textile materials, of vulcanised fibre or of paperboard, or wholly or mainly covered with such materials or with paper.” For the reasons set forth below, we affirm NY N321380. The subject merchandise was described in NY N321380 as follows: You have referred to the articles as hamper bags. They are four tote bags of the type designed and sized to provide storage, protection, portability, and organization to personal effects, such as clothing, during travel. In your correspondence, you stated that the outer surface of each article is constructed of a textile material that is 80% polyester and 20% cotton. You also stated that the outer surface is not coated with plastic sheeting. Based on the submitted photo, four bags are identical in construction, size, and materials except for the decorative design. Each bag features two handles. Each article measures approximately 15.9? (L) x 10? (W) x 20.9? (H). Descriptions of the hamper tote bags in your reconsideration request are consistent with those set forth above and with the samples sent to our office. You further argue in your submission that the primary use of the tote bags is for storage of household laundry in the home. The issue is whether rthe subject hamper tote bags are classified in heading 4202, HTSUS, which provides for trunks, suitcases, satchels and bags; or in heading 9403, HTSUS, which provides for furniture. Classification of goods under the HTSUS is governed by the General Rules of Interpretation (GRI). GRI 1 provides that 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 2 through 6 may then be applied in order. The HTSUS provisions under consideration are as follows: 4202 Trunks, suit-cases, vanity-cases, executive-cases, brief-cases, school satchels, spectacle cases, binocular cases, camera cases, musical instrument cases, gun cases, holsters and similar containers; travelling-bags, insulated food or beverages bags, toilet bags, rucksacks, handbags, shopping-bags, wallets, purses, map-cases, cigarette-cases, tobacco- pouches, tool bags, sports bags, bottle-cases, jewellery boxes, powder-boxes, cutlery cases and similar containers, of leather or of composition leather, of sheeting of plastics, of textile materials, of vulcanised fibre or of paperboard, or wholly or mainly covered with such materials or with paper: Other: 4202.92 With outer surface of sheeting of plastics or of textile materials: Travel, sports and similar bags: 4202.92.31 Of man-made fibers: 4202.92.3131 Other. * * * * 9403 Other furniture and parts thereof: 9403.89 Other: 9403.89.60 Other: 9403.89.6015 Other. The Harmonized Commodity Description and Coding System Explanatory Notes (“ENs”) constitute the official interpretation of the Harmonized System at the international level. While neither legally binding nor dispositive, the ENs provide a commentary on the scope of each heading of the HTSUS and are generally indicative of the proper interpretation of these headings. See T.D. 89-80, 54 Fed. Reg. 35127, 35128 (Aug. 23, 1989). Note 2 to chapter 42, HTSUS, in pertinent part, states: This Chapter does not cover: (k) Articles of Chapter 94 (for example, furniture, luminaires and lighting fittings) The ENs to heading 42.02 provide, in pertinent part: The expression “similar containers” in this second part includes note-cases, writing-cases, pen-cases, ticket-cases, needle-cases, key-cases, cigar-cases, pipe-cases, tool and jewellery rolls, shoe-cases, brush-cases, etc. 2 The ENs to Chapter 94 of the HTSUS state, that for the purposes of this Chapter, the term “furniture” means: (A) Any “movable” articles (not included under other more specific headings of the Nomenclature), which have the essential characteristic that they are constructed for placing on the floor or ground, and which are used, mainly with a utilitarian purpose, to equip private dwellings, hotels, theatres, cinemas, offices, churches, schools, cafés, restaurants, laboratories, hospitals, dentists’ surgeries, etc., or ships, aircraft, railway coaches, motor vehicles, caravan-trailers or similar means of transport. (It should be noted that, for the purposes of this Chapter, articles are considered to be “movable” furniture even if they are designed for bolting, etc., to the floor, e.g., chairs for use on ships). Similar articles (seats, chairs, etc.) for use in gardens, squares, promenades, etc., are also included in this category. The ENs to 94.03 provide in pertinent part: The heading includes furnitures for: (1) Private dwellings, hotels, etc., such as : cabinets, linen chests, bread chests, log chests; chests of drawers, tallboys; pedestals, plant stands; dressing-tables; pedestal tables; wardrobes, linen presses; hall stands, umbrella stands; side-boards, dressers, cupboards; food-safes; bedside tables; beds (including wardrobe beds, camp-beds, folding beds, cots, etc.); needlework tables; stools and foot-stools (whether or not rocking) designed to rest the feet, fire screens; draught-screens; pedestal ashtrays; music cabinets, music stands or desks; play-pens; serving trolleys (whether or not fitted with a hot plate) The heading does not include : (a) Travelling chests, trunks and the like, not having the character of furniture (heading 42.02). * * * * In NY N321380, CBP classified the subject hamper tote bags in heading 4202, HTSUS, as “Trunks, suit-cases, vanity-cases, executive-cases, brief-cases, school satchels, spectacle cases, binocular cases, camera cases, musical instrument cases, gun cases, holsters and similar containers; travelling-bags, insulated food or beverages bags, toilet bags, rucksacks, handbags, shopping-bags, wallets, purses, map-cases, cigarette-cases, tobacco-pouches, tool bags, sports bags, bottle-cases, jewellery boxes, powder-boxes, cutlery cases and similar containers, of leather or of composition leather, of sheeting of plastics, of textile materials, of vulcanised fibre or of paperboard, or wholly or mainly covered with such materials or with paper.” In so holding, CBP concluded that the tote bags are designed to provide “storage, protection, portability, and organization” to clothes and other personal effects during travel, and are therefore classified as a “similar container” in heading 4202, HTSUS. See Otter Prods., LLC v. United States, 834 F.3d 1369, 1377–78 (Fed. Cir. 2016). In your reconsideration request, you argue that the subject hamper tote bags should not be classified in heading 4202, HTSUS, but instead should be classified as “other furniture” of heading 9403, HTSUS because “the primary use is for storage of household laundry an