CLA-2-42:OT:RR:NC:N4:441
Annette Diamond
Kate Spade & Company
5901 West Side Avenue
North Bergen, NJ 07047
RE: The tariff classification of a handbag and tote bags from China
Dear Ms. Diamond:
In your letter dated June 30, 2015, you requested a tariff classification ruling. You have submitted three samples, which are being returned to you.
You have submitted two tote bags and one handbag. Each bag includes a battery for a smart phone device that is permanently incorporated into its design as well as an inductive charger. The articles serve the purpose of charging the device while being carried in the handbag or tote bag. The bags and batteries are considered to be composite goods for tariff purposes, General Rule of Interpretation 3(b) of the Harmonized Tariff Schedule of the United States (HTSUS), noted. The essential character of each article is imparted by the bag.
Style K08H-1680 is a tote bag constructed with an outer surface of polyurethane. It is designed and sized to contain the larger personal effects associated with travel. The bag features two shoulder straps, a textile-lined interior with one zippered pocket and one open pocket, a smart phone battery, and a top opening with zippered closure. The bag measures approximately 16.5” (W) x 10.25” (H) x 6.25” (D).
The applicable subheading for style K08H-1680 will be 4202.92.4500, HTSUS, which provides for travel, sports, and similar bags, with outer surface of sheeting of plastic, other. The rate of duty will be 20% ad valorem.
Style K08H-1503 is a tote bag constructed with an outer surface of 100% leather. It is designed and sized to contain the larger personal effects associated with travel. The bag features two shoulder straps, a textile-lined interior with one zippered pocket and one open pocket, a smart phone battery, two large exterior pockets, and a top opening with snap closure. The bag measures approximately 14” (W) x 10.25” (H) x 4.5” (D).
The applicable subheading for style K08H-1503 will be 4202.91.0030, HTSUS, which provides for travel, sports, and similar bags, with an outer surface of leather. The rate of duty will be 4.5% ad valorem.
Style K08H-1504-B is a handbag constructed with an outer surface of plastic sheeting. The bag is designed and sized to contain the small personal effects that would commonly be carried on a daily basis. The interior has a textile-lined main compartment with one open pocket, one zippered pocket, and a smart phone battery. The bag has a zipper closure and an adjustable, removable wrist strap with one metal clip. The handbag measures approximately 10.25” (W) x 7.5” (H) x 1” (D).
The applicable subheading for style K08H-1504-B will be 4202.22.1500, HTSUS, which provides for handbags, whether or not with shoulder strap, including those without handle, with outer surface of sheeting of plastic. The rate of duty will be 16% 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 [email protected].
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division