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HQ 956172

September 7, 1994

CLA-2 CO:R:C:F 956172 GGD


TARIFF NO.: 4202.12.40

Mr. John P. Onnen
The Myers Group (US), Inc.
7484 Candlewood Road
Harmans, Maryland 21077

RE: "Sac Du Voyage" Small Carrying Case; Not Toy or Doll Accessory

Dear Mr. Onnen:

This letter is in response to your inquiry of April 1, 1994, on behalf of your client, Theriault's Dollmasters, concerning the classification under the Harmonized Tariff Schedule of the United States (HTSUS), of an article identified as a "sac du voyage," to be imported from India. A sample was submitted with your inquiry.


The "sac du voyage" is a small carrying case in two permanently connected sections. The base portion consists of a leather-covered, locked wooden box, measuring approximately 7- 1/2 inches in length by 4 inches in width by 3 inches in height. The upper portion consists of a woven cotton fabric bag, measuring approximately 5 inches in height, the bottom of which forms the lid of the base portion. The box may be opened with a key stored in the bag. The upper portion is secured with a metal facile top closure. The entire article, which measures approximately 8 inches in height, may be carried by means of a small, braided leather handle on top of the bag.


Whether the article is classified in heading 9503, HTSUS, as an other toy, or in heading 4202, HTSUS, as a vanity case or similar container.


Classification under the HTSUS is made in accordance with the General Rules of Interpretation (GRIs). The systematic detail of the harmonized system is such that virtually all goods are classified by application of GRI 1, that is, 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 Explanatory Notes (ENs) to the Harmonized Commodity Description and Coding System, which represent the 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 GRIs.

Chapter 95, HTSUS, covers "toys, games and sports equipment; parts and accessories thereof." Note 1(d) to chapter 95 states that "[t]his chapter does not cover: Sports bags or other containers of heading 4202...." Heading 9503, HTSUS, provides for "Other toys...and accessories thereof," i.e., all toys not specifically provided for in the other headings of chapter 95. Although the term "toy" is not defined in the tariff, the ENs to chapter 95 indicate that a toy is an article designed for the amusement of children or adults. The ENs also state that each of chapter's headings "covers identifiable parts and accessories of articles of this Chapter...provided they are not articles excluded by Note 1 to this Chapter." The ENs to heading 9503 indicate that certain toys (e.g., electric irons, sewing machines, musical instruments, etc.) may be capable of a limited "use," but they are generally distinguishable by their size and limited capacity from real sewing machines, etc.

Although the "sac du voyage" is a small replica of a full- size article of luggage used by French women in the 19th century, its size does not limit its use as a fully functioning container similar to vanity cases classifiable in heading 4202, HTSUS. As such, the "sac du voyage" is excluded from classification in chapter 95 by chapter Note 1(d).

Heading 4202, HTSUS, provides, in part, for "Trunks, suitcases, vanity cases...and similar containers;..." Note 1(l) to chapter 42 states that "[t]his chapter does not cover: Articles of chapter 95 (for example, toys, games, sports equipment)...." The ENs to heading 4202 indicate that the containers covered by the heading may be rigid or with a rigid foundation, or soft and without foundation, and that the articles covered by the first part of the heading may be of any material.

It is our determination that heading 4202 most accurately provides for the functional nature of the "sac du voyage," and that the article is classified in subheading 4202.12.40, HTSUS.


The "sac du voyage" is classified in subheading 4202.12.40, HTSUS, textile category 369, the provision for "Trunks, suitcases, vanity cases...and similar containers: With outer surface of textile materials: Of vegetable fibers and not of pile or tufted construction: Of cotton." The applicable duty rate is 7.2 percent ad valorem.

The designated textile and apparel category may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected. Since part categories are the result of international bilateral agreements which are subject to frequent renegotiations and changes, to obtain the most current information available, we suggest that you check, close to the time of shipment, the Status Report On Current Import Quotas (Restraint Levels), an internal issuance of the U.S. Customs Service, which is available for inspection at your local Customs office.

Due to the changeable nature of the statistical annotation (the ninth and tenth digits of the classification) and the restraint (quota/visa) categories applicable to textile merchandise, you should contact your local Customs office prior to importation of this merchandise to determine the current status of any import restraints or requirements.


John Durant, Director

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