CLA-2-42:OT:RR:NC:N4:441
Brenda Bodnar
Nine West Holdings, Inc.
180 Rittenhouse Circle
Bristol, PA 19007
RE: The tariff classification of a fanny pack and a handbag from China
Dear Ms. Bodnar:
In your letter dated December 5, 2014, you requested a tariff classification ruling. You have submitted two samples, which we are returning to you.
Style 60379745 is a fanny pack constructed with an outer surface of 100% polyurethane (PU) plastic sheeting. It is designed to provide storage, protection, portability, and organization to personal effects during travel. It is worn around the waist and secures with a metal clip. The fanny pack has a textile-lined interior compartment with one open pocket and a top opening secured with a zippered closure. It measures approximately 9” (W) x 4.75” (H).
Sample 60378252 is a compartmentalized handbag constructed with an outer surface of 100% polyurethane (PU) plastic sheeting. The bag is designed and sized to contain the small personal effects that would normally be carried on a daily basis. The bag features a textile-lined interior compartment with one zippered pocket and two open pockets, two carrying handles, and a top opening secured with a snap closure. The interior of the bag also has a large zippered compartment at the center of the bag, which divides the interior into two smaller sections. The bag measures approximately 11.25” (W) at the opening x 9.75” (H) x 4” (D).
In your request you suggested that the fanny pack be classified under subheading 4202.22.8050, Harmonized Tariff Schedule of the United States (HTSUS), which provides for handbags, whether or not with shoulder strap, including those without handle, with outer surface of textile materials, other, other, other, of man-made textiles. Fanny packs are more accurately classified in subheading 4202.92. Furthermore, the classification you suggested refers to handbags constructed with an outer surface of man-made textile material. The sample you provided is constructed with an outer surface of plastic sheeting.
The applicable subheading for the fanny pack will be 4202.92.4500, HTSUS, which provides for travel, sports, and similar bags, with outer surface of sheeting of plastic, other. The rate of duty will be 20% ad valorem.
The applicable subheading for the handbag will be 4202.22.1500, HTSUS, which provides for handbags, whether or not with shoulder strap, including those without a handle, with outer surface of sheeting of plastic or of textile materials, with outer surface of sheeting of plastics. The rate of duty will be 16% 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 Vikki Lazaro at [email protected].
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division