CLA-2-42:OT:RR:NC:N4:441
Ms. Sandy Pray
Camuto Group dba VCS Group, LLC
100 Highland Drive
Westampton, NJ 08060
RE: The tariff classification of a cell phone case and a handbag from China
Dear Ms. Pray:
In your letter dated January 30, 2018, you requested a tariff classification ruling. You have submitted two samples, which are being returned to you under separate cover.
Style EN-NALET is cell phone case constructed with an outer surface of plastic sheeting that is reinforced with textile material. The outer surface constituent material of the case is the plastic sheeting. It is designed to provide organization, portability, storage, and protection to a cell phone. The case has a snap closure with a metal logo on the flap and a detachable shoulder strap. It features four credit card slots to hold credit cards or identification and an additional large, open pocket. The case measures approximately 6 ¾” (w) x 4” (h) x ½” (d).
Style EB-NAMIA is a handbag. It is designed and sized to contain the small personal effects that would normally be carried on a daily basis. The bag features two carrying handles. The interior has a textile lining, one zippered pocket, and three open wall pockets. The bag has four metal feet on the bottom and measures approximately 11.5” (w) x 9.5” (h) x 6” (d).
The handbag is constructed with an outer surface of two materials. It has a front and back panel constructed with an outer surface of a woven textile material. The side and bottom gussets are constructed of plastic sheeting. The woven textile is constructed to emulate straw of contrasting colors that create a decorative design. The textile is the material that provides the most prominent and stunning visual impact. As such, 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.
You state the textile is composed of 50% polypropylene and 50% cotton yarn. The polypropylene is in strip form that meets the dimensional requirement for textiles contained in Section XI, Legal Note 1(g), of the HTSUS. According to the terms of Legal Note 1 to Chapter 54, HTSUS, such strip, while considered to be textile, is not considered to be a man-made fiber.
Section XI, Note 2 (A) states:
When no one textile material predominates by weight, the goods are to be classified as consisting wholly of that one textile material which is covered by the heading which occurs last in numerical order among those which equally merit consideration.
As such, the bag will be classified as if wholly of the polypropylene strip.
The applicable subheading for the handbag will be 4202.22.8980, HTSUS, which provides for handbags, whether or not with shoulder strap, including those without a handle, with outer surface of textile materials, other, other, other, other. The rate of duty will be 17.6% ad valorem.
The applicable subheading for the cell phone case will be 4202.32.1000, HTSUS, which provides for articles of a kind normally carried in the pocket or handbag, with outer surface of plastic sheeting, of reinforced or laminated plastics. The rate of duty will be 12.1¢/kg + 4.6% 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 https://hts.usitc.gov/current.
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,
Steven A. Mack
Director
National Commodity Specialist Division