CLA-2-42:OT:RR:NC:N4:441
Laurie Lewis
Kate Spade & Company
5901 West Side Avenue, 8th Floor
North Bergen, NJ 07047
RE: The tariff classification of a handbag from China
Dear Ms. Lewis:
In your letter dated January 4, 2017, you requested a tariff classification ruling. You have submitted a sample, which is being returned to you under separate cover.
The article you refer to as Design C30851 is a handbag. You state the outer surface of the bag is coated with polyurethane plastic sheeting. The bag is designed and sized to provide storage, protection, portability, and organization to the small personal effects normally carried on a daily basis. The bag has two short handles and a textile lined interior.
The applicable subheading for the handbag will be 4202.22.1500, 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 sheeting of plastic. The rate of duty will be 16% ad valorem.
Your inquiry does not provide enough information for us to give a classification ruling on the article you referred to as the handbag jacket. This article is essentially an optional cover for a complete handbag which changes the look of the bag. Heading 4202 does not have a provision for parts or accessories. As such this component is not eligible for classification as a handbag in Heading 4202 when imported separately. Your request for a classification ruling should include the value of all materials used to construct the article and the thickness of plastic in relation to the thickness of the leather. When this information is available, you may wish to consider resubmission of your request for the jacket. We are returning any related samples, exhibits, etc. If you decide to resubmit your request, please include all of the material that we have returned to you.
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 https://hts.usitc.gov/current.
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,
Steven A. Mack
Director
National Commodity Specialist Division