CLA-2-39:OT:RR:NC:N4:433
Sandra Kobs
Customs Compliance Coordinator
Import Customs Compliance Department
Corporate Governance – Finance Division
Kohl’s Department Stores
N56 W 17000 Ridgewood Drive
Menomonee Falls, WI 53051
RE: The tariff classification of a sequined tote bag from China.
Dear Ms. Kobs:
In your letter dated August 12, 2010, you requested a tariff classification ruling. As requested, the sample submitted will be returned to you.
A sample has been provided for style number HB40442-21, a sequined tote bag. The external surface of the bag is made of 100% Polyvinyl Chloride (PVC) with a textile 100% polyester overlay that is covered in plastic sequins. The handles are connected to the bag via four metal rings. It has a magnetic snap, top open main compartment that is lined with a textile fabric. The interior has a zippered back wall pocket and one top open pocket below it. The sample measures 15.75 inches wide by 4.5 inches deep and 13.5 inches high. There is an embossed hang tag with a plastic faux gemstone that identifies the designer’s name – Vera Wang and phrase – SimplyVera.
The subject tote bag is composed of different components [plastic, textile, plastic sequins] and is considered a composite good. Regarding the essential character of the tote bag, the Explanatory Notes (ENs) to the Harmonized Tariff Schedule of the United States (HTSUS), GRI 3 (b) (VIII) state that the factor which determines essential character will vary between different kinds of goods. It may for example, be determined by the nature of the materials or components, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the goods. When the essential character of a composite good can be determined, the whole product is classified as if it consisted only of the material or component that imparts the essential character to the composite good.
You have asserted that the plastic sequins do not entirely cover the outer service of the bag and would not confer the essential character of the item. However, an examination of the bag shows that the sequins predominately cover the textile material and are by far the most noteworthy element in the design of this item. Accordingly, the plastic sequins impart the essential character to the good.
The applicable subheading for the tote bag, will be 3926.90.3500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other articles of plastics and articles of other materials of headings 3901 to 3914): Other: Beads, bugles and spangles, not strung (except temporarily) and not set; articles thereof, not elsewhere specified or included: Other.” The rate of duty will be 6.5% ad valorem.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).
A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Neil H. Levy at (646) 733-3036.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division