Mr. James H. Lundquist
Pavia & Harcourt
600 Madison Avenue
New York, NY 10022
RE: The tariff classification of a handbag from Italy.
Dear Mr. Lundquist:
In your letter dated June 14, 2000, on behalf of FENDI Stores, Inc., you requested a tariff classification ruling for a handbag.
The sample submitted is identified as item number 16327/1/ZPV. The item is a double handle handbag designed to carry money, keys, and small accessories. The bag is manufactured with an exterior surface of plastic sheeting. The interior of the bag is lined and has a zippered wall pocket. The bag measures approximately 12”(W) x 9”(H) with 6” gussets. Your sample is being returned as requested.
The applicable subheading for item 16327/1/ZPV 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 4202.22.15).
Under this provision, handbags from Italy classified under subheading 4202.22.1500, HTS, are 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