CLA-2-42:OT:RR:NC:N4:441
Ms. Mika M. McLafferty
GDLSK
599 Lexington Avenue, Floor 36
New York, NY 10022
RE: The tariff classification of a handbag and a tote bag from China
Dear Ms. McLafferty:
In your letter dated August 29, 2018, you requested a tariff classification ruling on behalf of your client, G-III Apparel Group, Ltd. You have submitted two samples which will be returned to you under separate cover.
Style LH8PI730 is a handbag constructed of two materials: plastic sheeting and 60% cotton and 40% polyester textile material. The handbag is designed and sized to contain the small personal effects normally carried on a daily basis. The front panel, with a portion of each side panel, is constructed from the textile material. The back panel, with the remaining portion of the side panels, is constructed of plastic sheeting. The bag has a fold-over flap with a snap closure, a carrying handle on top, and an adjustable shoulder strap. The interior has one zippered pocket and two open pockets. The bag features adjustable snaps at each side gusset and four protective feet on the bottom. It measures approximately 12” (w) x 9.5” (h) x 4.5” (d).
Style LH7AI551 is a tote bag constructed of two materials: plastic sheeting and 60% cotton and 40% polyester textile material. It is designed to provide storage, protection, portability, and organization to personal effects during travel. The front panel is constructed with the textile material. The back panel and sides are constructed of plastic sheeting. The bag has a top zippered closure, two carrying handles and an exterior slip pocket on the front. The interior has one zippered pocket and two open pockets. It has a tassel attached to one carrying strap and four protective feet on the bottom of the bag. It measures approximately 14” (w) x 11” (h) x 5” (d).
The essential character of the bags is imparted by the textile material as it creates the most pronounced visual impact, General Rule of Interpretation 3(b) of the Harmonized Tariff Schedule of the United States (HTSUS) noted.
The applicable subheading for Style LH8PI730 will be 4202.22.4500, HTSUS, which provides for 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.
The applicable subheading for Style LH7AI551 will be 4202.92.1500, HTSUS, which provides for travel, sports, and similar bags, 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.
Effective July 6, 2018, the Office of the United States Trade Representative (USTR) imposed an additional tariff on certain products of China classified in the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(b), HTSUS. The USTR imposed additional tariffs, effective August 23, 2018, on products classified under the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(d), HTSUS. Subsequently, the USTR imposed further tariffs, effective September 24, 2018, on products classified under the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(f) and U.S. Note 20(g), HTSUS. For additional information, please see the relevant Federal Register notices dated June 20, 2018 (83 F.R. 28710), August 16, 2018 (83 F.R. 40823), and September 21, 2018 (83 F.R. 47974). Products of China that are provided for in subheading 9903.88.01, 9903.88.02, 9903.88.03, or 9903.88.04 and classified in one of the subheadings enumerated in U.S. Note 20(b), U.S. Note 20(d), U.S. Note 20(f) or U.S. Note 20(g) to subchapter III shall continue to be subject to antidumping, countervailing, or other duties, fees and charges that apply to such products, as well as to those imposed by the aforementioned Chapter 99 subheadings.
Products of China classified under subheadings 4202.22.45 and 4202.92.15, HTSUS, unless specifically excluded, are subject to the additional 10 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, 9903.88.03, in addition to subheadings 4202.22.45 and 4202.92.15, HTSUS, as listed above.
The tariff is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the notice cited above and the applicable Chapter 99 subheading.
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