CLA-2-42:OT:RR:NC:N4:441
Min Xie PVH Corporation
200 Madison Avenue
New York, NY 10016
RE: The tariff classification of a handbag and a messenger bag from China
Dear Ms. Xie:
In your letter dated August 15, 2011, you requested a tariff classification ruling. Your samples will be returned to you.
Style 6915989 is a handbag constructed with an outer surface of 51% cotton and 49% polyester textile material. The bag is designed and sized to contain the small personal effects that would normally be carried on a daily basis. It has a textile-lined interior that is divided into two compartments. There is a zippered pocket and two open pockets on the sidewalls. The bag has a snap closure and two short carrying handles that are designed to be worn over the elbow. The front exterior of the bag has a pocket with a magnetic snap closure. It measures approximately 13" (W) x 8" (H) x 5" (D).
Style 6916364 is a messenger bag constructed with an outer surface of 100% cotton textile material. It is designed to transport items normally carried to and from the office or school. The bag has a large textile-lined compartment with a zippered pocket on the sidewall. It has a flap that covers the entire front exterior and secures by means of plastic fasteners. There is a wide pocket with a hook-and-loop closure on the portion of the bag’s exterior that is covered by the flap when the bag is closed. The bag has an adjustable shoulder strap and measures approximately 18" (W) x 14" (H) x 7" (D).
Textile articles that are constructed of a blended fabric are classified as if they are wholly of the fiber that predominates by weight. In this case, the cotton is the predominating textile material. Please note that even a slight change in the fiber content may result in a change of classification. The tote bags may be subject to laboratory analysis by Customs and Border Protection (CBP) at the time of importation. If the fabric is other than the construction stated in your request, the bags may be reclassified by CBP at that time.
The applicable subheading for the handbag will be 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. The duty rate will be 6.3 percent ad valorem.
The applicable subheading for the messenger bag will be 4202.12.4000, HTSUS, which provides for trunks, suitcases, attaché cases, briefcases, school satchels and similar containers, with outer surface of textile materials, of vegetable fibers and not of pile or tufted construction, of cotton. The rate of duty will be 6.3 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 Lazaro at (646) 733-3041.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division