CLA-2-42:OT:RR:NC:N4:441
Vicky Lee
Macy's Merchandising Group
151 West 34th Street
New York, NY 10001
RE: The tariff classification of a handbag with a detachable coin purse from China
Dear Ms. Lee:
In your letter dated March 1, 2023 you requested a tariff classification ruling. You submitted photographs and descriptive literature for our review.
The article at issue is a handbag with a detachable coin purse. In your request, you stated that it is constructed of 70% nylon and 30% polyurethane (PU) and that the nylon accounts for the majority of the outer surface. The PU is the trimming of the handbag. The coin purse has the same construction as the handbag. The handbag is designed and sized to contain the small personal effects carried on a daily basis. It also provides protection, portability, storage, and organization to its contents. The handbag features a top zippered closure, a front zippered pocket, and measures approximately 8.5 inches (H) x 7 inches (W) x 1.5 inches (D).
For tariff purposes, the handbag and coin purse are considered a set with the handbag imparting the essential character, General Rule of Interpretation 3(b) noted.
The applicable subheading for the handbag with coin purse will be 4202.22.8100, Harmonized Tariff Schedule of the United States (HTSUS), which provides for handbags, whether or not with shoulder strap, including those without a handle, with outer surface of textile materials, other, other, of man-made fibers. The general rate of duty will be 17.6% ad valorem.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheadings 4202.22.8100, HTSUS, unless specifically excluded, are subject to an additional 25 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.03, in addition to subheadings 4202.22.8100, HTSUS, listed above. The HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading.
For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, including information on exclusions and their effective dates, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china respectively.
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 the 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