CLA-2-42:OT:RR:NC:N4:441
Ms. Kura Yoshino
Diesel USA
220 West 19th Street
New York, NY 10011
RE: The tariff classification of five handbags from China
Dear Ms. Yoshino:
In your letter dated September 10, 2024, you requested a tariff classification ruling. You submitted photographs and detailed product descriptions for our review.
The first item, article number X10221, which you referred to as the “Play Crossbody,” is a handbag. In your request, you stated that it is constructed of 100 percent cow leather. The bag features a flap with magnetic snap closures and one handle. It measures 13.2 inches (L) x 2.8 inches (W) x 5.5 inches (H).
The second item, article number X10201, which you referred to as the “Play Shoulder,” is a handbag. You stated that it is constructed of a man-made textile with an outer surface of polyurethane. The bag features one handle and a zippered closure. It measures 13 inches (L) x 3.1 inches (W) x 7.7 inches (H).
The third item, article number X10182, which you referred to as the “Scrunch-D Shoulder M,” is a handbag. You stated that it is constructed of 100 percent cow leather. The bag features drawstrings and shoulder straps. It measures 21.2 inches (L) x 5.5 inches (W) x 6.7 inches (H).
The fourth item, article number X09785, which you referred to as the “Grab-D Hobo S Bag,” is a handbag. You stated that it is constructed of a man-made textile with an outer surface of polyurethane. The bag is in a crescent shape. It is secured with magnetic snap closures. The article measures 14 inches (L) x 4 inches (W) x 12.8 inches (H).
The fifth item, article number X10277, which you referred to as the “Rave Crossbody X,” is a handbag. You stated that it is constructed of 100 percent cotton. The bag features one adjustable strap and a zippered closure. It measures 12.6 inches (L) x 3.9 inches (W) x 6.3 inches (H).
In your request, you inquired if the bags will be classified as handbags or travel bags. These bags do not have adequate storage capacity to accommodate the larger personal effects associated with travel. They are more properly classified as handbags.
The applicable subheading for the “Play Crossbody” and the “Scrunch-D Shoulder M,” if valued not over $20, will be 4202.21.6000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for handbags, whether or not with shoulder strap, including those without handle, with outer surface of leather, of composition leather or of patent leather, other, valued not over $20 each. The general rate of duty will be 10 percent ad valorem.
The applicable subheading for the “Play Crossbody” and the “Scrunch-D Shoulder M,” if valued over $20, will be 4202.21.9000, HTSUS, which provides for handbags, whether or not with shoulder strap, including those without handle, with outer surface of leather, of composition leather or of patent leather, other, valued over $20 each. The general rate of duty will be 9 percent ad valorem.
The applicable subheading for the “Play Shoulder” and the “Grab-D Hobo S Bag” 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.
The applicable subheading for the “Rave Crossbody X” will be 4202.22.4500, 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 general rate of duty will be 6.3 percent ad valorem.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheadings, 4202.21.6000, 4202.21.9000, 4202.22.1500, and 4202.22.4500, 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 4202.21.6000, 4202.21.9000, 4202.22.1500, and 4202.22.4500, 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/. 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