CLA-2-42:OT:RR:NC:N4:441
Lena Rainbow
PVH Corporation
200 Madison Avenue
New York, NY 10016
RE: The tariff classification of neck pouches and a handbag from Italy
Dear Ms. Rainbow:
In your letter dated April 22, 2014, you requested a tariff classification ruling. You have submitted samples, which we are returning to you.
Style 597181 is a neck pouch to be worn around the neck by means of a permanently attached metal chain. The pouch is constructed with an outer surface of 100% calf hair. The pouch is designed to provide storage, organization, protection, and portability to small personal effects. It measures approximately 4.25" (W) x 3" (H) x 1" (D).
Style 597182 is a neck pouch to be worn around the neck by means of a permanently attached metal chain. The pouch is constructed with an outer surface of 100% calf hair. The pouch is designed to provide storage, organization, protection, and portability to small personal effects. It measures approximately 3.5" (W) x 6.75" (H).
Style 491315 is a neck pouch to be worn around the neck by means of a permanently attached leather strap. The pouch is constructed with an outer surface of 100% leather. The pouch is designed to provide storage, organization, protection, and portability to small personal effects. It measures approximately 3.25" (W) x 5.5" (H) x 1.5" (D).
Style 491310 is a handbag constructed with an outer surface of 100% leather. The handbag is designed and sized to contain the small personal effects that would normally be carried on a daily basis. The interior compartment has a leather lining. It has a zipper closure at the top and a permanently attached wrist strap. The bag measures approximately 10.25” (W) x 6.5” (H).
Travel bags and similar articles are usually classified within Heading 4202, HTSUS. However, such articles appear in the second half of the heading, which is limited to the materials named therein; furskin is not named. Chapter 43, subheading 4303, covers “Other articles of furskin.” The Explanatory Notes (EN) constitute the official interpretation of the Harmonized System at the international level. The EN to subheading 43.03 states that, except for those items excluded by Chapter Notes, “…the heading covers all other articles, including parts, made of furskin, or in which furskin gives the essential character.” Neck pouches of calf hair are excluded from classification within 4202.
The applicable subheading for style 597181 and 597182 will be 4303.90.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for articles of apparel, clothing accessories and other articles of furskin, articles of apparel and clothing accessories, other. The rate of duty will be free.
The applicable subheading for style 491315 will be 4202.91.0090, HTSUS, which provides for other containers and cases, with outer surface of leather, other. The rate of duty will be 4.5 percent ad valorem.
The applicable subheading for style 491310 will be 4202.21.9000, HTSUS, which provides for handbags, whether or not with shoulder strap, including those without handle, with outer surface of leather, of composition leather or of patent leather, other, valued over $20 each. The rate of duty will be 9 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 [email protected].
Sincerely,
Gwenn Klein Kirschner
Acting Director
National Commodity Specialist Division