CLA-2-42:OT:RR:NC:N4:441
Joyce Wilkins
Dezine News Accessories
3901 La Reunion Parkway
Dallas, TX 75212
RE: The tariff classification of handbags from China
Dear Ms. Wilkins:
In your letter dated January 5, 2012, you requested a tariff classification ruling. Your samples will be returned to you.
Style C-19995A is a clutch-style handbag constructed of man-made textile material. The outer surface of the bag is covered with polyurethane glitter flakes which totally obscure the underlying textile material. The glitter is considered the outer surface constituent material of the bag. The handbag is designed and sized to contain the small personal effects one would carry on a daily basis. The interior is textile lined with an open pocket and a metal chain shoulder strap permanently attached to the back wall. The bag has a partial front flap with a magnetic closure and measures approximately 10” (L) x 3.5” (H) x 3.5” (D) when closed.
Style C-20220 is a clutch-style handbag. It is constructed with an outer surface of textile material which you state is 55.3% polyester and 44.7% cotton. The handbag is designed and sized to contain the small personal effects one would carry on a daily basis. The interior is textile lined with an open pocket and a metal chain shoulder strap permanently attached to the back wall. The bag has a partial front flap with a magnetic closure and measures approximately 10.25” (L) x 4.5” (H) x 3” (D) when closed.
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 polyester is the predominating textile material. Please note that a change in the fiber content may result in a change of classification. The handbag 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 bag may be reclassified by CBP at that time.
Style C-17333B is a clutch-style handbag constructed with an outer surface of 100% polyester textile material. The handbag is designed and sized to contain the small personal effects one would carry on a daily basis. The interior is textile lined with an open pocket. The bag has a braided cord shoulder strap permanently attached to the back wall. The bag secures with two magnetic snap closures and measures approximately 12.5” (L) x 5” (H) x 3.5” (D).
The applicable subheading for style C-19995A will be 4202.29.9000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for handbags, other other. The duty rate will be 20 percent ad valorem.
The applicable subheading for style C-20220 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.
The applicable subheading for style C-17333B will be 4202.22.4030, HTSUS, which provides for handbags, whether or not with shoulder strap…with outer surface of textile materials, wholly or in part of braid, other, other, of man-made fibers. The duty rate will be 7.4 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,
Thomas J. Russo
Director
National Commodity Specialist Division