CLA-2-42:OT:RR:NC:N4:441
Sandy Pray
JAG Footwear, Accessories and Retail Corporation
180 Rittenhouse Circle
Bristol, PA 19007
RE: The tariff classification of a handbag with decorative ornaments from China
Dear Ms. Pray:
In your letter dated June 30, 2011, you requested a tariff classification ruling. Your sample will be returned to you.
Style R-0231001NW is a handbag constructed with an outer surface of polyvinyl chloride (PVC) plastic sheeting. There are two decorative ornaments attached to the handbag by means of a metal ring that is attached to the bag at the seam. One is a shoe and handbag ornament consisting of zinc alloy. The other is a pile textile article that emulates a foxtail. Both ornaments have metal clips. For classification purposes, the handbag and decorative ornaments are not considered to be a set and will be classified separately under their appropriate subheadings, General Rule of Interpretation (GRI) 3(b) noted.
The handbag is designed and sized to contain the personal effects that would normally be carried on a daily basis. It has a textile-lined storage compartment with two open pockets and a zippered pocket on the sidewalls. The bag secures with a metal zipper closure. Approximately 4.5 inches of the top of the bag folds down, like a flap, and attaches to the front exterior by means of a hidden magnet. The front exterior has an open pocket across the entire width and the rear exterior has a zippered pocket across the width of the bag. The bag measures approximately 11.5” (W) x 12” (L).
In your letter, you suggest classification for both decorative ornaments under tariff number 7907.00.6000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of zinc, other. Classification under the HTSUS is made in accordance with the General Rules of Interpretation (GRI). Pursuant to GRI 1, goods shall be determined according to the terms of the headings of the tariff schedule and any relative Section or Chapter Notes under the heading that most specifically describes them. The essential character of the foxtail with the metal clip is the fabric portion, GRI 3(b) noted. The knitted long pile fabric which the foxtail is constructed of is considered “made up” according to the terms of Note 7 to Section XI, HTSUS.
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 handle, with outer surface of sheeting of plastic. The rate of duty will be 16 percent ad valorem.
The applicable subheading for the shoe and handbag ornament will be 7907.00.6000, HTSUS, which provides for other articles of zinc, other. The rate of duty will be 3 percent ad valorem.
The applicable subheading for the foxtail ornament will be 6307.90.9889, HTSUS, which provides for other made up textile articles, other. The rate of duty will be 7 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