CLA-2-42:OT:RR:NC:N4:441
Brenda Bodnar
Jag Footwear, Accessories and Retail Corporation
180 Rittenhouse Circle
Bristol, PA 19007
RE: The tariff classification of handbags from China
Dear Ms. Bodnar:
In your letter dated June 24, 2014, you requested a tariff classification ruling. You have submitted samples, which we are returning to you.
Style 60350931 is a handbag constructed with an outer surface that is predominately of textile material. The textile is composed of 52% cotton and 48% polyester and is not of a pile or tufted construction. The bag is trimmed with a plastic sheeting material that also makes up a portion of the bottom panel and a portion of the front panel. The essential character of the bag is imparted by the textile material, General Rule of Interpretation 3(b) of the Harmonized Tariff Schedule of the United States (HTSUS) noted.
The handbag is designed and sized to contain the small personal effects commonly carried on a daily basis. The handbag has a textile-lined storage compartment with a zippered pocket and two open pockets on the interior walls. The rear exterior of the handbag has an open pocket. The front exterior of the handbag has a zippered pocket hidden under a flap. The handbag features a top zipper closure and one carrying handle that can also be used as a shoulder strap. It measures approximately 12” (W) across the top opening x 9.75” (H) x 5.5” (D).
Style 60350752 is a compartmentalized handbag constructed with an outer surface of plastic sheeting material. It is designed and sized to contain the small personal effects commonly carried on a daily basis. The handbag has a textile-lined storage compartment that is divided into three smaller sections. The opening of each section is approximately nine inches in width. The bag features two short handles, two interior open pockets, one open exterior pocket, and one zippered exterior pocket. The outer dimensions of the bag measure approximately 13” (W) x 5.5” (D) x 11.75” (H).
The applicable subheading for style 60350931 will be 4202.22.4500, HTSUS, which provides for handbags, whether or not with shoulder strap, including those without handle, with outer surface of textile materials, of vegetable fibers and not of pile or tufted construction, of cotton. The rate of duty will be 6.3 percent ad valorem.
The applicable subheading for style 60350752 will be 4202.22.1500, 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.
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
Director
National Commodity Specialist Division