HQ 956657

April 11, 1995

CLA-2 R:C:T 956657 ch

CATEGORY: Classification

TARIFF NO.: 4202.32.1000

District Director

U.S. Customs Service

1 East Bay Street

Savannah, Georgia 31401

RE: Application for further review of Protest No. 1703-94-100057 under
19 U.S.C., section 1514(c)(2); tariff

classification of a clutch/wallet; handbag; article of

a kind normally carried in the pocket or in the

handbag.

Dear Sir:

This is a decision on application for further review of a

protest timely filed by Kmart Corporation. We have considered

the protest and our decision follows.

FACTS:

The submitted sample, identified as style 5762, is a fold

over envelope style container with a snap flap closure. It

measures approximately 7 1/2 inches by 4 inches in its closed

position. The article features an exterior zippered coin/utility

pocket. It opens to reveal credit card slots, an identification

card window, a removable checkbook holder and slots suitable for

inserting paper currency.

The merchandise was entered under subheading 4202.32.1000,

Harmonized Tariff Schedule of the United States (HTSUS), which

provides for articles of a kind normally carried in the pocket or

in the handbag, with outer surface of sheeting of plastic, of

reinforced or laminated plastics. However, it was classified in

subheading 4202.22.1500, HTSUS, which provides for handbags, with

outer surface of sheeting of plastic.

ISSUE:

What is the proper tariff classification for the subject

merchandise?

LAW AND ANALYSIS:

Heading 4202, HTSUS, provides inter alia for handbags and

wallets. Subheadings 4202.22 through 4202.29, HTSUS, encompass

handbags; subheadings 4202.31 through 4202.39, HTSUS, describe

articles of a kind normally carried in the pocket or handbag.

The subheading Explanatory Note to heading 4202, at page 613,

indicates that wallets are classified as articles of a kind

normally carried in the pocket or in the handbag. Pursuant to

General Rule of Interpretation 6, classification of goods at the

subheading level shall be effected mutatis mutandis with General

Rules of Interpretation 1 through 5.

The term \"wallet\" is not defined in the HTSUS or in the

applicable Explanatory Note to heading 4202, HTSUS. However, we

note the following definitions of the term \"wallet\" from

lexicographic sources:

Essential Terms of Fashion: A Collection of

Definitions, Charlotte M. Calasibetta, Fairchild

Publications, 1986: An item used to carry paper money,

credit cards, photographs and sometimes with a change

purse or space for a check book or pad.

The Fashion Dictionary, Mary Brooks Picken, Funk &

Wagnalls, 1973: 1. Flat purse or pocketbook, for

carrying either paper money or coins.

Webster\'s New Collegiate Dictionary, G. & C. Merriam

Co., 1977: 1. a bag for carrying miscellaneous

articles while traveling; 2 a: billfold b: a

pocketbook with compartments for change, photographs,

cards, and keys.

Webster\'s New World Dictionary, Third College Edition,

Simon & Schuster, Inc., 1988: 1. \[Archaic\] a

knapsack; 2. a flat pocketbook, as of leather, with

compartments for paper money, cards, etc.; billfold.

We also recognize that the term \"handbag\" has been defined

as follows:

Essential Terms of Fashion: A Collection of

Definitions: Accessory carried primarily by women and

girls to hold such items as money, credit cards, and

cosmetics.

The Fashion Dictionary: Soft or rigid bag carried in

hand or on arm. Size, shape, handle, etc., depend on

fashion. Used by women as container for money and

pocket-sized accessories.

Webster\'s New Collegiate Dictionary: 1. traveling bag;

2\. a woman\'s bag held in the hand or hung from a

shoulder strap and used for carrying small personal

articles and money.

Webster\'s New World Dictionary: A bag, usually of

leather or cloth, held in the hand or hung by a strap

from the arm or shoulder and used, by women, to carry

money, keys, and personal effects.

We are of the opinion that the determinative feature of a

handbag is its ability to hold several objects not associated

with a wallet. In this instance, style 5762 is fitted to hold

objects associated with a wallet. It is flat and possesses slots

and pockets to hold credit cards, identification cards, paper

currency and coins. In addition, it is of a size suitable for

carrying in a handbag. The article does not possess sufficient

capacity to hold small personal effects which are typically

carried in the handbag (e.g., hairbrush, cosmetics, keys on a

chain). Consequently, we conclude that style 5762 is most

specifically described by the provision for articles of a kind

normally carried in the pocket or in the handbag.

HOLDING:

Therefore, based on the foregoing discussion, this protest

should be granted in full. A copy of this decision should be

attached to the CF 19 Notice of Action to satisfy the notice

requirement of section 174.30(a), Customs Regulations.

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 the public

via the Diskette Subscription Service, Freedom of Information Act

and other public access channels.

Sincerely,

John A. Durant, Director

Commercial Rulings Division