CLA-2-42:OT:RR:NC:N4 441
Dan Zhan
REALS GROUP
5/F, 58 Anshun Road
Beiyuan District
Yiwu City
Zhejiang Province, China
YIWU 322000
RE: The tariff classification of a handbag from China
Dear Mr. Zhan:
In your letter dated July 31, 2023, you requested a tariff classification ruling on behalf your client, Dollar General Corporation. You have submitted photographs and descriptions for our review.
The article is a handbag constructed with an outer surface of plastic sheeting. It is designed and sized to contain the small personal effects that are carried on a daily basis. It has a zipper closure, a detachable wrist strap, a detachable shoulder strap, several slot pockets, a middle divider, and two open storage compartments suitable for three-dimensional objects. It measures approximately 8 inches x 4 inches x 1.5 inches in the empty and closed position.
You have inquired as to whether the article is properly classified in subheading 4202.32, Harmonized Tariff Schedule of the United States (HTSUS), which provide for articles of a kind normally carried in the pocket or the handbag such as wallets and spectacle cases or in subheading 4202.22, HTSUS, which provides for handbags. As stated above, the article is a handbag, and it will be classified accordingly.
The applicable subheading for the handbag will be 4202.22.1500, HTSUS, which provides for handbags, whether or not with shoulder strap, including those without a handle, with outer surface of sheeting of plastic or of textile materials, with outer surface of sheeting of plastics. The general rate of duty will be 16 percent ad valorem.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading, 4202.22.1500 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 subheading 4202.22.1500, 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 at https://hts.usitc.gov/current.
The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP.
This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist Vikki Lazaro at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division