Case study continued: the sports bag at subheading level
Let’s return to the classification of our sports bag. Under Rule 1, the sports bag was classified within heading 42.02. The final step is the 6-digit classification under Rule 6.
The subheading structure of heading 42.02 is:
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4202.1 - Trunks, suitcases, vanity-cases, executive-cases, brief-cases, school satchels and similar containers :
4202.11 - - With outer surface of leather or of composition leather
4202.12 - - With outer surface of plastics or of textile materials
4202.19 - - Other
4202.2 - Handbags, whether or not with shoulder strap, including those without handle :
4202.21 - - With outer surface of leather or of composition leather
4202.22 - - With outer surface of plastics or of textile materials
4202.29 - - Other
4202.3 - Articles of a kind normally carried in the pocket or in the handbag :
4202.31 - - With outer surface of leather or of composition leather
4202.32 - - With outer surface of plastics or of textile materials
4202.39 - - Other
4202.9 - Other :
4202.91 - - With outer surface of leather or of composition leather
4202.92 - - With outer surface of plastics or of textile materials
4202.99 - - Other
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An examination of the structure of Section VIII – don’t forget to look for any notes at the beginning of sections - and Chapter 42 reveal there are no subheading notes to contend with. As has been previously established, Note 2 to Chapter 42 qualifies the requirements of classification within heading 42.02, but the Note has no bearing on the classification of the subject goods. Classification will therefore depend on the terms of the subheadings.
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Step 1: Examine the subheading structure of heading 42.02
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The first task is to examine the descriptions that are set within the 5-figure subheadings. Again, they are the subheadings that are preceded by one dash, namely:
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4202.1 - Trunks, suitcases, vanity-cases, executive-cases, briefcases, school satchels and similar containers:
4202.2 - Handbags, whether or not with shoulder strap, including those without handle:
4202.3 - Articles of a kind normally carried in the pocket or in the handbag:
4202.9 - Other:
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At this stage, there is no need to be concerned with any other descriptions.
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Step 2: Narrow to the candidate 5-digit subheadings
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Subheadings 4202.2 and 4202.3 may be disregarded. The competing 5-digit subheadings are 4202.1 and 4202.9. As 4202.9 is residual, classification within it depends on the goods not being classified within 4202.1.
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Step 3: Apply the residual-subheading test
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Ask the question
Are the goods a similar container to those listed in 4202.1?
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YES
Classify within 4202.1.
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NO
Classify within the residual subheading 4202.9.
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Look carefully at the terms of heading 42.02. The wording of subheading 4202.1 is reflected in the first part of the heading. Sports bags are mentioned separately in the second part of the heading. This indicates that the authors of the Nomenclature do not consider sports bags to be a similar container to the goods of 4202.1.
Further evidence: the Explanatory Notes to heading 42.02 indicate that the first part of the heading covers goods generally shaped or fitted to contain particular goods, and that the expression 'sports bags' includes articles such as gym bags. The answer is therefore NO. The sports bag is classified within subheading 4202.9.
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Step 4: Select the 6-digit subheading within 4202.9
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Looking only at the 6-digit subheadings within 4202.9:
• 4202.91 - With outer surface of leather or of composition leather
• 4202.92 - With outer surface of plastics or of textile materials
• 4202.99 - Other
The sports bag has an outer surface of textile materials. 4202.91 may be disregarded. 4202.92 covers goods with an outer surface of textile materials, so there is no need to consider 4202.99.
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Final classification
The sports bag is classified within subheading 4202.92.
Heading 42.02 by Rule 1; subheading 4202.92 by Rule 6.
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