CLA-2-42:OT:RR:NC:N4:441
Ms. Jessico Ko
PVH
200 Madison Avenue
New York, NY 10016
RE: The tariff classification of a handbag from China
Dear Ms. Ko:
In your letter dated May 17, 2017, you requested a tariff classification ruling. You have submitted a sample, which is being returned to you under separate cover.
The submitted sample, TH Wristlet, is a wristlet-style handbag constructed with an outer surface 51 percent cotton and 49 percent polyester textile material. The handbag is designed and sized to contain the small personal effects that would normally be carried on a daily basis. It has a rectangular-shape with a zipper closure along the top. The metal tab of the zipper has an attached strap which allows the user to wear it around the wrist. The interior of the bag has storage capacity suitable for three dimensional objects. The front exterior has a zippered pocket along the width of the wallet. It measures approximately 8” (w) x 5” (h).
Textile articles that are constructed of a blended fabric are classified as if they are wholly of the fiber that predominates by weight. In this case, the cotton is the predominating textile material. Please note that even a slight change in the fiber content may result in a change of classification. The handbag may be subject to laboratory analysis by Customs and Border Protection (CBP) at the time of importation. If the fabric is other than the construction stated in your request, the bag may be reclassified by CBP at that time.
The applicable subheading for the handbag will be 4202.22.4500, Harmonized Tariff Schedule of the United States (HTSUS), which provides handbags, whether or not with shoulder strap, including those without handle, with outer surface of textile materials, of vegetable fibers and not of pile or tufted construction, of cotton. The rate of duty will be 6.3 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 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