CLA-2-42:OT:RR:NC:N4:441
Lena Rainbow
PVH Corporation
200 Madison Avenue
New York, NY 10016
RE: The tariff classification of a handbag and a wallet from China
Dear Ms. Rainbow:
In your letter dated October 1, 2013, which was received in this office on October 18, 2013, you requested a tariff classification ruling. You have submitted samples, which we are returning to you.
Style 2732 is a wristlet-style handbag constructed with an outer surface of polyurethane (PU) plastic sheeting. It is designed and sized to contain the small personal effects that are carried on a daily basis such as keys, cosmetics, a coin purse, or a small wallet. The interior is textile-lined and is divided into three compartments. One of the two compartments has three open pockets. The handbag has a wrist strap and a top opening with a zipper closure. It measures approximately 7.5” (W) x 4.75” (H) x 1” (D).
Style 3061 is a wallet constructed with an outer surface of 62% linen textile material and 38% PU plastic sheeting. The textile material makes up the majority of the front panel and the back panel and the printed design of the textile creates the more stunning visual impact. As such, the textile provides the essential character to the wallet, General Rule of Interpretation 3(b) noted.
The wallet is designed to provide storage, protection, portability, and organization to coins, paper currency, credit cards, identification, and similar articles. The interior lacks adequate storage capacity for three dimensional objects such as cosmetics, keys, or a separate coin purse. The wallet has a center zippered coin pocket. One side of the interior has two open pockets. The other side has one open pocket and six slot pockets. The front exterior of the wallet has an open pocket across the width. The wallet has a permanently attached wrist strap and a zipper closure. It measures approximately 7.5” (W) x 4.5” (H) x 1” (D).
The applicable subheading for style 2732 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 a handle, with outer surface of sheeting of plastic or of textile materials, with outer surface of sheeting of plastics. The rate of duty will be 16 percent ad valorem.
The applicable subheading for style 3061 will be 4202.32.8000, HTSUS, which provides for articles of a kind normally carried in the pocket or handbag, with outer surface of textile materials, of vegetable fibers and not of pile or tufted construction, other. The rate of duty will be 5.7 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,
Gwenn Klein Kirschner
Acting Director
National Commodity Specialist Division