CLA-2-42:OT:RR:NC:N3:341
Sandra Kobs
Kohls Department Stores
N56 W17000 Ridgewood Drive
Menomonee Falls, WI 53051
RE: The tariff classification of a handbag from China
Dear Ms. Kobs:
In your letter dated July 16, 2008 you requested a classification ruling. The submitted sample will be returned as requested.
Style HB48360A is a metal frame handbag constructed with an outer surface of 70% cotton/30% polyester blended pile textile fabric. It is designed to contain money, keys and other small accessories normally carried on a daily basis. The top of the bag has a "kiss" lock closure and a non-detachable metal chain strap. The interior of the bag has a textile-lined main compartment with no additional features. It measures approximately 7.75” (W) x 5.5” (H) x 3” (D).
In your ruling request you suggested classification of style HB48360A under 4202.22.4500, 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 textile materials, of vegetable fibers and not of pile or tufted construction, of cotton. However, style HB48360A is constructed from a fabric that is of a pile construction and is thus excluded from classification under that tariff number.
The applicable subheading for the handbag will be 4202.22.8030, HTSUS, which provides for handbags, whether or not with shoulder strap, including those without handle, with outer surface of textile materials, other, of cotton. The duty rate 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 World Wide Web at http://www.usitc.gov/tata/hts/.
HTSUS 4202.22.8030 falls within textile category 369. With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries. Quota and visa requirements are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information on quota and visa requirements applicable to this merchandise, we suggest you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” which is available on our web site at www.cbp.gov. For current information regarding possible textile safeguard actions on goods from China and related issues, we refer you to the web site of the Office of Textiles and Apparel of the Department of Commerce at otexa.ita.doc.gov.
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 646-733-3041.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division