HQ 958048

November 6, 1996

CLA-2 RR:TC:TE 958048 GGD

CATEGORY: Classification

TARIFF NO.: 4202.32.1000

Port Director

U.S. Customs Service

10 Causeway Street, Room 603

Boston, Massachusetts 02222-1059

RE: Decision on Application for Further Review of Protest No.

0401-95-100131, filed February 23, 1995, concerning the

classification of small vinyl carrying cases

Dear Sir:

This is a decision on a protest timely filed on February 23,

1995, against your decision in the classification and liquidation

of five entries of small vinyl cases, entered in August 1994.

FACTS:

You classified the merchandise under subheading

4202.92.9040, HTSUSA, the provision for \"Trunks, suitcases,

vanity cases\... and similar containers; traveling bags, toiletry

bags\... and similar containers\...: Other: With outer surface of

sheeting of plastic\...: Other: Other, Other,\" with an applicable

duty rate in 1994 of 20 (now 19.5) percent ad valorem.

The protestant claims that the goods should be classified in

subheading 4202.32.1000, HTSUSA, the provision for \"Articles of a

kind normally carried in the pocket or in the handbag: With outer

surface of sheeting of plastic or of textile materials: With

outer surface of sheeting of plastic: Of reinforced or laminated

plastics,\" with an applicable duty rate of 12.1 cents per

kilogram plus 4.6 percent ad valorem.

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Each of the two available sample cases is substantially

identical in appearance to the other, except for the fact that

one is labeled \"Made in China\" and the other is labeled \"Made in

Belgium.\" The articles are tri-fold in design and have snap

closures. When folded/closed, the items measure approximately 5-3/4
inches in width by 3-1/4 inches in height by 1/2 inch in

depth.

The outer surface of the case marked \"Made in Belgium\" is

composed of embossed cellular polyvinyl chloride (PVC) plastic,

one side of which has been applied to a layer of nonwoven textile

fabric. The case marked \"Made in China\" has a layered structure,

the outer layer of which is composed of embossed non-cellular

polyurethane plastic. The second layer consists of a cellular

PVC plastic. The third layer is an adhesive which bonds the

fourth layer, a nonwoven textile fabric, to the cellular plastic

second layer. The textile material in both cases, is present for

purposes of reinforcement.

The cases are intended for post importation use as carrying

cases for diabetes (blood glucose) testing kits. The interior

sections of each case contain two clear plastic compartments to

hold test strips and a sensor, vinyl slots for lancets, and an

elasticized loop to hold a lancing device in place. Information

on retail packaging states, in part, that the case (with

contents) is \"Compact - fits in pocket or purse. Convenient -

test practically anywhere, anytime.\"

ISSUE:

Whether the goods are properly classified in subheading

4202.92, HTSUS, as other containers or cases; or in subheading

4202.32, HTSUS, as articles of a kind normally carried in the

pocket or in the handbag.

LAW AND ANALYSIS:

Classification under the HTSUS is made in accordance with

the General Rules of Interpretation (GRI). GRI 1 provides that

the classification of goods 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 GRI may then

be applied. The Explanatory Notes (EN) to the Harmonized

Commodity Description and Coding System, which represent the

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official interpretation of the tariff at the international level,

facilitate classification under the HTSUS by offering guidance in

understanding the scope of the headings and GRI.

Among other goods, heading 4202, HTSUS, provides for

traveling bags, toiletry bags, wallets, purses, and similar

containers. Since the merchandise is roughly similar to a wallet

or small purse, it is covered by the heading.

Subheading 4202.32, as well as subheadings 4202.31 and

4202.39, HTSUS, cover articles of a kind normally carried in the

pocket or handbag. The subheading EN to these three subheadings

states that:

\[t\]hese subheadings cover articles of a kind normally

carried in the pocket or in the handbag and include

spectacle cases, note-cases (bill-folds), wallets, purses,

key-cases, cigarette-cases, cigar-cases, pipe-cases and

tobacco-pouches.

On June 21, 1995, this office published a General Notice in

the Customs Bulletin, Volume 29, Number 25, concerning goods

identified as \"Wallets on a String.\" The attributes of both

handbags and articles of a kind normally carried in the pocket or

in the handbag were discussed. With regard to Articles of a Kind

Normally Carried in the Pocket or in the Handbag, the notice

stated in pertinent part that:

Such articles include wallets, which may be described as

flat cases or containers fitted to hold credit/

identification cards, paper currency, coins and in some

instances a checkbook holder.

In order to be classifiable as a flatgood, the article must

fit comfortably in a handbag or pocket. For example,

rectangular or square cases measuring approximately 7-1/2

inches by 4-1/2 inches, or 4-3/4 inches by 4-1/2 inches, in

their closed position, have been classified as flatgoods.

Although the protested cases are not wallets, they are

articles of a kind that would normally be carried in a pocket or

handbag. They are small enough to comfortably fit into the

pockets of most garments, a useful feature when prompt blood

glucose monitoring is required and the handbag has been left

behind. Like wallets, the articles are fitted to hold certain

small items, each of which is most conveniently retained in its

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own section of the interior space. We thus conclude that the

small vinyl cases are classifiable as articles of a kind normally

carried in the pocket or in the handbag.

HOLDING:

The small vinyl cases are classified in subheading

4202.32.1000, HTSUSA, the provision for \"Articles of a kind

normally carried in the pocket or in the handbag: With outer

surface of sheeting of plastic or of textile materials: With

outer surface of sheeting of plastic: Of reinforced or laminated

plastics.\" The applicable duty rate is 12.1 cents per kilogram

plus 4.6 percent ad valorem.

Since reclassification of the merchandise as indicated above

will result in a lower rate of duty than claimed, you are

instructed to allow the protest in full. A copy of this decision

should be attached to the Form 19 to be returned to the

protestant.

In accordance with Section 3A(11)(b) of Customs Directive

099 3550-065, dated August 4, 1993, Subject: Revised Protest

Directive, this decision should be mailed by your office to the

protestant no later than 60 days from the date of this letter.

Any reliquidation of the entry in accordance with the decision

must be accomplished prior to mailing of the decision. Sixty

days from the date of the decision, the Office of Regulations and

Rulings will take steps to make the decision available to Customs

personnel via the Customs Rulings Module in ACS, and to the

public via the Diskette Subscription Service, the Freedom of

Information Act, and other public access channels.

Sincerely,

John Durant, Director

Tariff Classification

Appeals Division