CLA-2-N4:OT:RR:NC:42:441
Debra Dudzinski
Rosetti Handbags & Accessories
1359 Broadway, 21st Floor
New York, NY 10018
RE: The tariff classification of a handbag from China
Dear Ms. Dudzinski:
In your letter dated April 12, 2012, you requested a tariff classification ruling. Your sample will be returned to you.
Style number P-5113MT is a handbag constructed of both polyvinyl chloride plastic sheeting and polyester “faux fur” pile textile material. The front and back exterior each have a panel of the pile textile material, which is a vibrant red color, at the center of the bag. The textile panels measure 7” wide x 10” high. The sides of the bag are black plastic sheeting that is not embossed, printed, or adorned in any manner. The material that provides the most striking visual impact is the textile. As such, the textile provides the essential character to the handbag, General Rule of Interpretation 3(b), noted.
The handbag is designed and sized to contain the small personal effects one would carry on a daily basis. The interior is textile lined with a zippered pocket and two open pockets on the same sidewall. The bag has a magnetic closure, two shoulder straps, and measures approximately 11” (W) across the top x 10” (H) x 5” (D).
This ruling is also applicable to the handbag if the red textile panels were changed to a cheetah print, assuming that all other aspects of the bag are identical including the dimensions, material components, value, and fiber content. Any change in the construction other than the print of the textile could change the classification.
The applicable subheading for the handbag will be 4202.22.8050, Harmonized Tariff Schedule of the United States (HTSUS), which provides for handbags, whether or not with shoulder strap, including those without handles, with outer surface of textile materials, other, other, other, of man-made textile materials. The rate of duty will be 17.6% ad valorem.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).
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,
Thomas J. Russo
Director
National Commodity Specialist Division