CLA-2-39:OT:RR:NC:N4:415
Mr. Ahmad Alkabbani
Ilhabela Holdings, Inc. / dba Melissa Shoes USA
520 West 27th Street
New York, NY 10001
RE: The tariff classification of three molded plastic bags, a pair of sandals, and a keychain from Brazil.
Dear Mr. Alkabbani:
In your letter dated March 2, 2020, you requested a tariff classification ruling.
Images were submitted in lieu of samples.
The products under consideration are described in your request as “Melissa Pocket Bag,” style number 34216; “Melissa Essential Clutch,” style number 34204; “Melissa City Bag,” style number 34176; “Mar Sandal,” style number 32337; and “Melissa keychain,” style number 34200.
The first three items are all handbags made principally of polyvinyl chloride (PVC) plastic, and per your correspondence, are constructed from multiple molded pieces that are glued together. Please note that while handbags are provided for in heading 4202, they are provided in the second half of the heading, which is limited to the materials named therein. Molded plastic is not one of the materials named in heading 4202. As such, the handbags described above are excluded from heading 4202.
The fourth item, “Mar Sandal,” is a woman’s open toe/open heel sandal. The upper of the sandal consists of two molded PVC rubber/plastic parts. It has a wide strap over the toes and another strap around the ankle that has a lateral side buckle closure. The straps are secured to the molded rubber/plastic outer sole on either side of the foot. The sandal has a separately attached, cushioned insole.
The fifth item is a keychain that consists of a stainless steel bead chain and a PVC plastic heart-shaped ornament with the word “Melissa” on it.
As the bags, style numbers 34216, 34204, and 34176, would be considered articles of plastic, and as they are not provided for more specifically elsewhere, the applicable subheading will be 3926.90.9985, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “[o]ther articles of plastics and articles of other materials of headings 3901 to 3914: [o]ther: [o]ther: [o]ther.” The column one, general rate of duty is 5.3 percent ad valorem.
The applicable subheading for the sandals, style number 32337, will be 6402.99.3165, HTSUS, which provides for “[o]ther footwear with outer soles and uppers of rubber or plastics: [o]ther footwear: [o]ther: [o]ther: [h]aving uppers of which over 90 percent of the external surface area (including any accessories or reinforcements such as those mentioned in note 4(a) to this chapter) is rubber or plastics (except footwear having a foxing or a foxing-like band applied or molded at the sole and overlapping the upper and except footwear designed to be worn over, or in lieu of, other footwear as a protection against water, oil, grease or chemicals or cold or inclement weather): [o]ther: [o]ther: [o]ther: [f]or women: [o]ther.” The column one, general rate of duty is six percent ad valorem.
The applicable subheading for the keychain, style number 34200, will be 7315.89.5000, HTSUS, which provides for “[c]hain and parts thereof, of iron or steel: [o]ther chain: [o]ther: [o]ther.” The column one, general rate of duty is 3.9 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 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 Kristopher Burton at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division