CLA-2-39:OT:RR:NC:N4:433
Maria Padron
Liz Claiborne Inc.
One Claiborne Avenue
HQ2 7th Floor
North Bergen, NJ 07047
RE: The tariff classification of sequin covered bag from China.
Dear Ms. Padron:
In your letter dated September 19, 2011, you requested a tariff classification ruling. As requested, the sample submitted will be returned to you.
Style number YHRU2873is described as a Juicy Couture large tote bag. The body of the bag is composed of 100% wheat straw that is overlaid with plastic sequins, and has an inside backing composed of 100% polyester. The bottom of the bag is exposed wheat straw. The wheat straw is colored in pink. The bag has a pink bow attached to one of its handles. The trim, two handles, closing strap, inside zipper pull and Juicy Couture logo plate are composed of 100% cowhide leather. This bag is adorned on all visible sides with red and pink sequins.
Heading 4202, Harmonized Tariff Schedule of the United States (HTSUS), provides for: trunks, suitcases, vanity cases, attaché cases, briefcases, school satchels, spectacle cases, binocular cases, camera cases, musical instrument cases, gun cases, holsters and similar containers; traveling bags, toiletry bags, knapsacks and backpacks, handbags, shopping bags, wallets, purses, map cases, cigarette cases, tobacco pouches, tool bags, sports bags, bottle cases, jewelry boxes, powder cases, cutlery cases and similar containers, of leather or of composition leather, of plastic sheeting, or textile materials, of vulcanized fiber or of paperboard, or wholly or mainly covered with such materials or with paper.
We find that heading 4202, HTSUS, is divided into two parts by means of a semi-colon. The Explanatory Notes (ENs) to the HTSUS, at heading 4202, state in pertinent part that: “subject to Notes 1 and 2 to this Chapter, the articles covered by the first part of the heading may be of any material. The articles covered by the second part of the heading must, however, be only of the materials specified therein or must be wholly or mainly covered with such materials or with paper (the foundation may be of wood, metal, etc.).” As the tote bag is covered on four sides with sequins, it is not wholly or mainly of the materials specified within the second part of heading 4202, HTSUS. Consequently, this item is excluded from heading 4202.
GRI 3(b) states that: 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. The ENs to GRI 3 (b), state in pertinent part: the factor which determines essential character will vary as between different kinds of goods. It may, for example, be determined by the nature of the material or component, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the goods.
In this instance, the red and pink sequins significantly cover over the wheat straw giving the visible appearance of a sequin tote bag. The outer surface of sequins is decorative and distinguishes this item from other less ornate bags. Accordingly, the essential character of this item is imparted by the plastic sequins.
The applicable subheading for the tote bag, predominately covered in plastic sequins, will be 3926.90.3500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other articles of plastic and articles of other materials of headings 3901 to 3914: Other: Beads, bugles and spangles, not strung (except temporarily) and not set; articles thereof, not elsewhere specified or included: Other.” The rate of duty will be 6.5% 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 Neil H. Levy at (646) 733-3036.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division