CLA-2-42:OT:RR:NC:N4:441
Stephanie Debourg
Indolink Corporation
1281 Andersen Drive, Suite A-C
San Rafael, CA 94901
RE: The tariff classification of a handbag from China
Dear Ms. Debourg:
In your letter dated February 28, 2013, you requested a tariff classification ruling. You have submitted a sample, which we are returning to you.
Style LIP148 is an evening-style handbag designed and sized to contain the small personal effects that would normally be carried on a daily basis. The interior has a textile-lined compartment with a slit pocket on the interior wall. It features a metal frame with a kiss-lock closure and a one shoulder strap that can be tucked inside the bag. The bag measures approximately 6” (W) x 4” (H) x 1.5” (D).
The bag is constructed with an outer surface of 50 percent snakeskin leather and 50 percent silk textile material. Both materials cover equal portions of the overall outer surface of the bag. Both materials equally contribute to the decorative design of the bag; neither creates a more pronounced visual impact. As such, neither material imparts the essential character to the bag. As such, it will be classified pursuant to General Rule of Interpretation (GRI) 3(c) of the Harmonized Tariff Schedule of the United States (HTSUS) which states:
When goods cannot be classified by referencing GRI 3(a) or GRI 3(b), they shall be classified under the heading which occurs last in numerical order among those which equally merit consideration.
The provision for handbags with outer surface of silk or silk waste appears in the tariff after the provision for handbags with outer surface of reptile leather. The handbag will be classified accordingly.
The applicable subheading for style LIP148 will be 4202.22.7000, HTSUS, which provides for handbags, with outer surface of textile materials, other, other, containing 85 percent or more by weight of silk or silk waste. 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,
Thomas J. Russo
Director
National Commodity Specialist Division