Ms. Marilyn Mahler
149-10 183rd Street
Jamaica, NY 11413
RE: The tariff classification of a shoulder bag from Italy.
Dear Ms. Mahler:
In your letter dated March 28, 2000, on behalf of EBAGS.COM, you requested a tariff classification ruling for a shoulder bag.
The sample submitted is identified as style 4017. It is a double handle shoulder bag. The body of the bag consists of a sheeting of embossed compact polyvinyl chloride (PVC) plastic sheeting which is ornamented with irregular shaped patches of various materials. The plastic sheeting is unbacked and the bag is unlined. The bag measures approximately 13” high, 8” wide and 4 inches deep. The interior consists of two open side sections and a center zippered pocket. The bag is of a kind designed to carry the small personal accessories normally carried in the pocket or in the handbag. The bag body of PVC plastic sheeting imparts the essential character.
The applicable subheading for the style 4017, the shoulder bag of plastic sheeting, will be 4202.22.1500, Harmonized Tariff Schedule of the United States (HTS), which provides for handbags, whether or not with shoulder strap, including those without handle, with outer surface of sheeting of plastic. The rate of duty will be 17.6 percent ad valorem.
However, the Harmonized Tariff Schedule of the United States (HTS) has been modified by adding in numerical sequence the following superior text and subheading to subchapter III of Chapter 99 to the HTS:
9903.08.07 Handbags, whether or not with shoulder strap, including those without handle, with outer surface of sheeting of plastic (provided for in subheading 4202.92.15).
Under this provision, handbags from Italy classified under subheading 4202.22.1500, HTS, is subject to a 100 percent ad valorem rate of duty.
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 Kevin Gorman at 212-637-7091.
Robert B. Swierupski