&&The goods at issue are bags designed to carry various personal items. The design of these bags, which measure 50 cm (w) x 34 cm (h) x 17 cm (d), allow them to be converted from a tote-type bag to a bucket-type bag. Both bags consist of two straps, a drawstring closure and inner pocket/pouch measuring 10 cm (h) x 19 cm (w). The outer surface of the bags is composed of a textile material. The "Bucket Bag Monika White" is white in colour and has the words "Bride Vibes" printed on one side of the bag. The "Bucket Bag Beth" is dark grayish-blue in colour and has the words "Mom Stuff" printed on one side of the bag. These bags are imported in an oriented polypropylene (OPP) frosted bag, which is further packaged in a carton containing 60 pieces.

&&Section 10 of the Customs Tariff directs that classification of imported goods shall be determined in accordance with the General Rules for the Interpretation of the Harmonized System and the Canadian Rules set out in the schedule. Section 11 of the Customs Tariff states that in interpreting the headings and subheadings, regard shall be had to the World Customs Organization's (WCO) Compendium of Classification Opinions and Explanatory Notes to the Harmonized Commodity Description and Coding System (HS).&&&&General Interpretative Rule 1 (GIR 1) directs that titles of Sections, Chapters and sub-Chapters are provided for ease of reference only. For legal purposes, classification shall be determined according to the terms of the headings and any relative Section or Chapter Notes. Similarly, General Interpretative Rule 6 (GIR 6) directs that classification shall be determined according to the terms of those subheadings and any related Subheading Notes.&&&&In your application for an advance ruling, you suggested tariff classification number 4202.92.90.00. This tariff classification number is incorrect.&&&&The second part of Heading 42.02 provides for, inter alia, rucksacks, handbags, shopping bags, wallets, purses and similar containers, of textile materials. The bags at issue are similar to the containers enumerated in the second part of the heading. The term "handbag" is not defined in the Customs Tariff or the Explanatory Notes; however, in AP-2018-048, Michael Kors (Canada) Holdings Ltd., the Canadian International Trade Tribunal (CITT) accepted the common meaning of a handbag, taken from the Webster's New World College Dictionary, as "a bag, usually of leather or cloth, held in the hand or hung by a strap from the arm or shoulder and used, especially by women, to carry money, keys, and personal effects." Daily personal essentials can vary significantly from one person to another, which means that hand bag sizes can also vary. The Tribunal concluded that for the purposes of tariff classification, the term " handbags" includes larger bags which serve to carry everyday smaller and larger personal items. Thus, there is no longer a size criteria. To classify a bag, the Tribunal put more emphasis on distinguishing features of a handbag, similar to that of Compendium Classification Opinion 4202.21, issued by the World Customs Organization (WCO) in 2004, (hand or shoulder straps, interior pockets/pouches, usually some sort of closure), as well as the capacity to hold personal items, either large or small, as long as it does not cross over to the function of other containers listed in the terms of heading 42.02. The Monika and Beth bucket bags, although over two times larger in volume than the bags reviewed by the Tribunal and WCO, have a number of features (e.g., hand straps, draw string closure and interior pockets) similar to the bags reviewed by the Tribunal and WCO. The subject bags are tote handbags; therefore, they are classified under Subheading 4202.22, as handbags, with an outer surface of sheeting of plastics or of textile materials.