CLA-2-42:OT:RR:NC:N4:441
Ms. Karen Wilder
Gymboree Group
71 Stevenson Street, Suite 2200
San Francisco, CA 94105
RE: The tariff classification of a girl’s handbag from China
Dear Ms. Wilder:
In your letter dated April 9, 2018, you requested a tariff classification ruling. You have submitted a sample, which is being returned to you under separate cover.
The submitted sample is a handbag, P.O. #234689, which you described in your letter as a “paper straw crossbody bag with tassels.” It is constructed with an outer surface of two materials. The entire body of the handbag is constructed of twisted paper yarn. Twisted paper yarns are considered to be textile for tariff purposes. The handbag has a flap, constructed of cotton textile, which is adorned with two short tassels that partially folds over the front of the bag. The bag has a textile lined storage compartment, a hook-and-loop closure and is carried by a textile shoulder strap. The bag is designed and sized to contain the small personal effects that would normally be carried on a daily basis. It measures approximately 7” (w) x 5” (h) x 2” (d).
In your letter, you have suggested the handbag be classified in subheading 4202.22.45, 4202.22.89 or 4202.22.40 of the Harmonized Tariff Schedule of the United States (HTSUS). The outer surface area composed of the twisted paper yarn is greater than that of the cotton textile fabric. It is also the paper yarns that emulate the look of the “straw” creating the more prominent visual impact. Additionally, the information you provided indicates that the value of the cotton textile makes up only approximately forty-three percent of the overall value. As such, the essential character is imparted by the twisted paper yarn, General Rule of Interpretation (GRI) 3(b), of the HTSUS noted. The bag will be classified in the provision for handbags of paper yarns.
The applicable subheading for the handbag of paper yarn will be 4202.22.8970, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Handbags, whether or not with shoulder strap, including those without handle: With outer surface of sheeting of plastics or of textile materials: With outer surface of textile materials: Other: Other: Other: Of paper yarn. The rate of duty will be 17.6 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 the 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