CLA-2-42:OT:RR:NC:N4:441
Regina White
Rosetti Handbags & Accessories
1359 Broadway 21St Floor
New York, NY 10018
RE: The tariff classification of handbags from China
Dear Ms. White:
In your letter dated December 17, 2010, you requested a tariff classification ruling. Your samples will be returned to you.
Style HB111103B is a handbag constructed with an outer surface of 51% cotton/49% polyester textile material. It is imported with a polyvinyl chloride (PVC) pouch that coordinates with the trim and shoulder strap of the bag. For tariff purposes, the items are considered a set with the essential character imparted by the handbag. The bag has a textile-lined interior storage compartment with a zippered pocket and two open pockets on the sidewalls. The top of the bag has a nylon zipper closure and a flap that secures with a magnetic closure. The front exterior has an open pocket across the width. The handbag measures approximately 11.5” (W) x 10” (H) x 3” (D).
Style HB111102B is a handbag constructed with an outer surface of 51% cotton/49% polyester textile material. It is imported with a polyvinyl chloride (PVC) pouch that coordinates with the trim and shoulder straps of the bag. For tariff purposes, the items are considered a set with the essential character imparted by the handbag. The bag has a textile-lined interior storage compartment with a zippered pocket and two open pockets on the sidewalls. The top of the bag has a nylon zipper closure. The handbag measures approximately 12” (W) across the top x 10.5” (H) x 5” (D).
Textile articles that are constructed of a blended fabric are classified as if they are wholly of the fiber that predominates by weight. In this case, the cotton is the predominating textile material. Please note that even a slight change in the fiber content may result in a change of classification. The handbags may be subject to laboratory analysis by Customs and Border Protection (CBP) at the time of importation. If the fabric is other than the construction stated in your request, the bags may be reclassified by CBP at that time.
The applicable subheading for the handbags will be 4202.22.4500, 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, of vegetable fibers and not of pile or tufted construction, of cotton. The duty rate will be 6.3 percent 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 (646) 733-3041.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division