CLA-2-42:OT:RR:NC:N4:441
Thomas H. Lee
Gallop Cycle Corporation
2677 El Presidio Street
Carson, CA 90810
RE: The tariff classification of travel bags and a handbag from China
Dear Mr. Lee:
In your letter dated May 25, 2010, you requested a tariff classification ruling on behalf of your client, Sunrise Medical HHG. Your samples will be returned to you.
Style 104572 is a travel bag constructed with an outer surface of 100% nylon textile material. It is designed to provide protection, portability, organization, and storage to personal effects during travel. It has a textile-lined interior compartment with no additional features. The bag has a zipper closure, a padded carrying handle at the top, and two additional straps. The front exterior has a zippered pocket while the back exterior has a zippered pocket across the width of the bag. It measures approximately 11.5” (W) x 15.5” (H) x 3” (D).
Style 750115 is a travel bag constructed with an outer surface of 100% nylon textile material. It is designed to provide protection, portability, organization, and storage to personal effects during travel. It has a textile-lined interior compartment with a removable pocket that is attached in the center by a hook-and-loop strip. The bag has a zipper closure, a padded carrying handle at the top, and two additional straps. The front exterior has a zippered pocket while the back exterior has a zippered pocket across the width of the bag. It measures approximately 12.5” (W) x 18” (H) x 4” (D).
Style 750307 is a handbag constructed with an outer surface of 100% nylon textile material. It is designed and sized to contain the small personal effects normally carried on a daily basis. It has an unlined main compartment with no additional features. The front exterior of the bag has a flap pocket along the width that secures with a hook-and-loop closure. The bag has an adjustable removable shoulder strap. It measures approximately 8” (W) x 6” (H) x 2.5” (D).
Section XVIII, General (III), Parts and Accessories (c) states that parts are excluded from classification in Chapter 87 if they are more specifically provided for in the nomenclature [HTSUS]. The Bags, while they can be attached to a wheelchair, can also fulfill their intended function (to hold or carry things) when easily removed from the wheelchair. Also, Additional U.S. Rule of Interpretation 1.(c), which represents legal guidance for classification in the Harmonized Tariff Schedule of the United States (HTSUS), states that "a provision for 'parts' or 'parts and accessories' shall not prevail over a specific provision for such part or accessory." Based upon the function of the Bags, there are more specific provisions in the HTSUS for their classification than as accessories to wheelchairs.
The applicable subheading for styles 104572 and 750115 will be 4202.92.3031, HTSUS, which provides for travel, sports and similar bags, with outer surface of textile materials, other, of man-made fibers, other. The duty rate will be 17.6% ad valorem.
The applicable subheading for style 750307 will be 4202.22.8050, HTSUS, which provides for handbags, whether or not with shoulder strap, including those without handles, with outer surface of textile materials, other, other, other, of man-made textile materials. The rate of duty will be 17.6% 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 on classification within Heading 4202 please contact National Import Specialist Vikki Lazaro at (646) 733-3041. If you have any questions on classification with subheading 8714.20.0000, please contact National Import Specialist Richard Laman at (646) 733-3017.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division