CLA-2-42:OT:RR:NC:N4:441
Ms. Sandy Pray
Camuto Group
32 Springside Road
Westampton, NJ 08060
RE: The tariff classification of a tote bag from China
Dear Ms. Pray:
In your letter dated November 8, 2018, you requested a tariff classification ruling. You have submitted a sample which will be returned to you under separate cover.
The submitted sample, style JEANA, is a tote bag constructed of polyurethane mesh and genuine leather. You state the leather comprises 58% of the bag and the remaining 42% is the polyurethane mesh. The bag also features a removeable textile insert. The tote bag is designed and sized to provide storage, protection, portability, and organization to personal effects during travel. It features two shoulder straps and an open top.
The tote bag and insert are a set for tariff purposes. You suggest that the essential character of the JEANA tote bag is imparted by the textile insert. We disagree. The article is functional as a tote bag without the insert. The insert is merely an optional component. The insert is useful only to the extent that it changes the visual impact of the tote bag or adds additional protection to the contents. It does not, however, function as a tote bag on its own. As such, the essential character of the set is imparted by the tote bag, General Rule of Interpretation (GRI) 3(b), noted. Also noting GRI 3(b), as the leather makes up the higher percentage of the bag versus the mesh, the bag will be classified as if wholly constructed of leather.
The applicable subheading for style JEANA will be 4202.91.9030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for travel, sports, and similar bags, with outer surface of leather. The rate of duty will be 4.5% ad valorem.
Effective July 6, 2018, the Office of the United States Trade Representative (USTR) imposed an additional tariff on certain products of China classified in the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(b), HTSUS. The USTR imposed additional tariffs, effective August 23, 2018, on products classified under the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(d), HTSUS. Subsequently, the USTR imposed further tariffs, effective September 24, 2018, on products classified under the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(f) and U.S. Note 20(g), HTSUS.
For additional information, please see the relevant Federal Register notices dated June 20, 2018 (83 F.R. 28710), August 16, 2018 (83 F.R. 40823), and September 21, 2018 (83 F.R. 47974). Products of China that are provided for in subheading 9903.88.01, 9903.88.02, 9903.88.03, or 9903.88.04 and classified in one of the subheadings enumerated in U.S. Note 20(b), U.S. Note 20(d), U.S. Note 20(f) or U.S. Note 20(g) to subchapter III shall continue to be subject to antidumping, countervailing, or other duties, fees and charges that apply to such products, as well as to those imposed by the aforementioned Chapter 99 subheadings.
Products of China classified under subheading 4202.91.90, HTSUS, unless specifically excluded, are subject to the additional 10 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, 9903.88.03, in addition to subheading 4202.91.90, HTSUS, listed above.
The tariff is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the notice cited above and the applicable Chapter 99 subheading.
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