CLA-2-42:OT:RR:NC:N4:441
Maria E. Julia
Ann Inc.
7 Times Square
New York, NY 10036
RE: The tariff classification of handbags from China
Dear Ms. Julia:
This replaces Ruling Number N244002, dated August 9, 2013, which contained a clerical error in the tariff number of your second sample, style 323606. A complete corrected ruling follows.
Style 326305 is a clutch-style handbag constructed of man-made textile material that is wholly covered on the outer surface with plastic sequins. The essential character of the bag is provided by the plastic sequins, General Rule of Interpretation 3(b) noted. The bag is designed and sized to contain a wallet, keys, and other small personal effects that are carried on a daily basis. The interior has a textile-lined main compartment with a zipper closure at the top. It measures approximately 8.25” (W) x 6.25” (H).
Style 326306 is a clutch-style handbag constructed with an outer surface of polyester textile material. The bag is designed and sized to contain a wallet, keys, and other small personal effects that are carried on a daily basis. The interior has a textile-lined main compartment with a zipper closure at the top. It measures approximately 8.25” (W) x 6.25” (H).
The applicable subheading for style 326305 will be 3926.90.3300, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plastics 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: handbags. The rate of duty will be 6.5 percent ad valorem.
The applicable subheading for style 326306 will be 4202.22.8050, HTSUS, which provides for handbags, whether or not with shoulder strap, including those without handle, with outer surface of textile materials, other, other, other. The rate of duty 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/.
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,
Myles B. Harmon
Acting Director
National Commodity Specialist Division