CLA-2-42:RR:NC:341:G82759
Ms. Sandra Kobs
Kohl's
N56 W17000 Ridgewood Drive
Menomonee Falls, Wisconsin 53051
RE: The tariff classification of handbags from China.
Dear Ms. Kobs:
In your letter dated September 30th, 2000, you requested a classification ruling.
The samples submitted with your request are handbags packed for retail with self-material cell phone cases. Pursuant to General Rule of Interpretation (GRI) 3(b), the items are considered a set. The handbag imparts the essential character of the set. Each handbag measures approximately 9 1/4" x 3" x 10 1/4". The interior of each bag consists of two compartments and a zippered back wall pocket. The top opening of each is secured by a full-width zippered closure. Two carry handles are permanently attached to the top of each bag.
Style numbers LH3026A and LH3026B are identical, with the exception of embroidery on the front exterior of style LH3026A. The bags have an exterior surface of textile material comprised of 55% jute and 45% nylon. The self-material cell phone cases are classifiable under HTS subheading 4202.92.9036.
Style number LH3024 has an exterior surface of 100% nylon textile material. The self- material cell phone case is classifiable under HTS subheading 4202.92.9026.
Style number LH3025 has an exterior surface of Polyethylene straw textile material. The self- material cell phone case is classifiable under HTS subheading 4202.92.9026.
The applicable subheading for LH3026A and LH3026B will be 4202.22.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for handbags, whether or not with shoulder strap…of vegetable fibers and not of pile of tufted construction, other. The duty rate will be 6% ad valorem.
Items classifiable under HTS subheading 4202.22.6000 fall within textile category designation 871. Based upon international textile trade agreements products of China are subject to the requirement of a visa.
Items classifiable under HTS subheading 4202.92.9036 fall within textile category designation 870. Based upon international textile trade agreements products of China are subject to quota and the requirement of a visa.
The applicable subheading for LH3025 and LH3024 will be 4202.22.8050, Harmonized Tariff Schedule of the United States (HTS), which provides for handbags, whether or not with shoulder strap…other, other, other, of man-made fibers. The duty rate will be 18.6% ad valorem.
Items classifiable under HTS subheading 4202.22.8050 and 4202.92.9026 fall within textile category designation 670. Based upon international textile trade agreements products of China are subject to quota and the requirement of a visa.
The designated textile and apparel categories and their quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information, we suggest that you check, close to the time of shipment, the U.S. Customs Service Textile Status Report, an internal issuance of the U.S. Customs Service, which is available at the Customs Web site at www.customs.gov. In addition, the designated textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected and should also be verified at the time of shipment.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).
Your samples are being returned as requested.
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 Kevin Gorman at 212-637-7091.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division