CLA-2-42:OT:RR:NC:N4:441
Peter Klestadt
Grunfeld, Desiderio, Lebowitz, Silverman, & Klestadt, LLP
399 Park Avenue, 25th Floor
New York, NY 10022
RE: The tariff classification of handbags from China
Dear Mr. Klestadt:
In your letter dated January 25, 2011, you requested a tariff classification ruling on behalf of your client, Daniel M. Friedman & Associates, Inc. Your samples will be returned to you.
The sample you refer to as “Enid” is a handbag constructed with an outer surface of polyurethane (PU) plastic sheeting. The handbag is designed and sized to contain the personal effects that would normally be carried on a daily basis. The bag has a textile-lined interior with a zippered pocket in the center that divides the main compartment into smaller sections. The bag has a metal zipper closure at the top. It has two carrying handles and a removable shoulder strap. The front exterior has a compartment with a flap that secures with a metal twist-lock closure. The rear exterior has a zippered pocket along the width. The size of the bag is approximately 11” (W) across the top x 11” (H) x 4.5” (D).
The sample you refer to as “Spain” is a handbag constructed with an outer surface of polyurethane (PU) plastic sheeting. The handbag is designed and sized to contain the personal effects that would normally be carried on a daily basis. The bag has two compartments, which we will refer to as “A” and “B.” Section A has a textile-lined interior with two open pockets on a sidewall. It has a zipper closure at the top and a flap with a twist lock closure. The flap covers approximately one half of the front exterior. Section B has a textile-lined interior with two overlapping zippered pockets on the same sidewall. It also has a zipper closure at the top. The rear exterior of the bag has a zippered pocket across the width. The bag has a molded plastic carrying handle and a removable shoulder strap of metal links and polyurethane. The size of the bag is approximately 12.5” (W) across the top x 9.5” (H) x 7” (W).
The sample you refer to as “Empire” is a compartmentalized handbag constructed with an outer surface of polyurethane (PU) plastic sheeting. The handbag is designed and sized to contain the personal effects that would normally be carried on a daily basis. It has a main textile-lined compartment with two open pockets, one zippered pocket on the sidewalls, and a zipper closure at the top. On opposite sides of this main compartment there are additional textile-lined compartments with magnetic closures and no additional features. The bag has a flap that folds over the top and secures with a twist-lock metal closure. It has two shoulder straps and a zippered pocket across the rear exterior. The size of the bag is approximately 13” (W) across the top x 12” (H) x 6” (D).
The sample you refer to as “Marie” is a handbag constructed with an outer surface of polyurethane (PU) plastic sheeting. The handbag is designed and sized to contain the personal effects that would normally be carried on a daily basis. The bag has a textile-lined storage compartment with two pockets and a zippered pocket on the sidewalls. It has a metal frame opening with a zipper closure. The bag also has two carrying handles that can be worn at the elbow. The size of the bag is approximately 11” (W) across the top x 12” (H) x 5.5” (D).
The applicable subheading for the handbags will be 4202.22.1500, 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 sheeting of plastic. The rate of duty will be 16 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