CLA-2-42:OT:RR:NC:N4:441
Annette Diamond
Liz Claiborne
2 Claiborne Avenue
HQ2 7th Floor
North Bergen, NJ 07047
RE: The tariff classification of a handbag and tote bag from China
Dear Ms. Diamond:
In your letter dated February 2, 2010, you requested a tariff classification ruling. Your samples will be returned.
Style PXRU1685 is a handbag with an outer surface of interwoven strips of 100% polyvinyl chloride (PVC) and 55% linen/45% cotton textile material. The handbag is designed to carry money, keys and other small accessories on a daily basis. It has an unlined interior compartment with no additional features. The bag has short carrying handles to be worn over the forearm and not the shoulder. The bag has an open top with a magnetic closure. It measures approximately 10” (W) across the bottom x 8.5” (H) x 5” (D).
Style PXRU1656 is a tote bag constructed of an outer surface of interwoven strips. The horizontal strips which have a width of 7mm, are constructed of 100% of polyvinyl chloride (PVC), and the vertical strips are constructed of 100% genuine leather. It is designed to provide protection, portability, storage, and organization to clothing, sundry articles, or other personal effects during travel. The bag has a textile-lined interior compartment with a zippered pocket and two open pockets on the sidewalls. It has an open top with leather trim and two leather carrying handles. The bag has no form of closure and measures approximately 17.5” (W) across the bottom x 10” (H) x 6” (D).
The classification of merchandise under the Harmonized Tariff Schedule of the United States (HTSUS) is governed by the General Rules of Interpretation ("GRIs"), taken in order. GRI 1 requires that classification be determined according to the terms of the headings and any relative section or chapter notes. In the event that goods cannot be classified solely on the basis of GRI 1, and if the heading and legal notes do not otherwise require the remaining GRI will be applied, in the order of their appearance.
When, by application of rule 2(b) or for any other reason, goods are, prima facie, classifiable under two or more headings, classification shall be effected as follows:
The heading which provides the most specific description shall be preferred to headings providing a more general description. However, when two or more headings each refer to part only of the materials or substances contained in mixed or composite goods or to part only of the items in a set put up for retail sale, those headings are to be regarded as equally specific in relation to those goods, even if one of them gives a more complete or precise description of the goods.
GRI 3(b) states as follows:
Mixtures, composite goods consisting of different materials or made up of different components, and goods put up in sets for retail sale, which cannot be classified by reference to 3(a), shall be classified as if they consisted of the material or component which gives them their essential character, insofar as this criterion is applicable. In the case of PXRU1685, the essential character is imparted by the linen/cotton textile strips.
The applicable subheading for style PXRU1685 will be 4202.22.6000, 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, other. The duty rate will be 5.7 percent ad valorem.
In the case of PXRU1656, no single component imparts the essential character. When goods cannot be classified by reference to GRI 3(a) or GRI 3(b), they shall be classified under GRI 3(c). GRI 3(c) directs that in such circumstances the classification will be the heading that appears last in numerical order among those which equally merit consideration. The two headings that merit equal consideration are 4202 and 4602, HTSUS. Thus, the tote bag will be classified under Chapter 46, HTSUS, which provides for articles of plaiting materials including strips of an apparent width exceeding 5mm.
The applicable subheading for the PXRU1656 will be 4602.90.0000, HTSUS, which provides for basketwork, wickerwork and other articles, made directly to shape from plaiting materials or made up from articles of heading 4601: other (than of vegetable materials). The rate of duty will be 3.5 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/.
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 at (646) 733-3041.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division