CLA-2-42:RR:NC:TA:341 G88729
Ms. Faye Seals
Leegin Creative Leather Products, Inc.
14022 Nelson Ave.
City of Industry, CA 91746
RE: The tariff classification of handbags from China.
Dear Ms. Seals:
In your letter dated March 26, 2001, you requested a classification ruling for handbags.
You have submitted two samples of ladies handbags with your request. Style H3022 is a lady’s handbag composed of a textile material consisting of 50% wool and 50% acrylic. The bottom and handles are composed of embossed leather. The bag is equally of wool and acrylic, therefore the bag is classified according to the material that appears last in the tariff. The item is a handbag of wool. GRI-3(c) Noted. The bag is textile lined and features a zippered center compartment and a back zippered wall pocket. It is secured by means of an inverted flap with a magnetic snap fastener.
Style H3022 is subject to the Wool Products Labeling Act of 1939.
Style H3116 is a lady’s handbag composed of 100 percent denim and bovine leather (embossed and non-embossed). The front exterior and both side panels are of 100 percent cotton denim. Approximately three-quarters of the back panel and the bottom panel are of leather. The cotton denim will impart the essential character of the bag. The interior is textile lined and features a zippered wall pocket, a cell phone holder and an additional open pocket. There are two open pockets on the front exterior and one on the rear exterior. The bag has double carrying straps.
The applicable subheading for style H3022 will be 4202.22.8080, Harmonized Tariff Schedule of the United States (HTS), which provides for handbags, whether or not with shoulder strap, including those without handle, with outer surface of textile materials, other, other, other. The duty rate will be 18.3 percent ad valorem.
The applicable subheading for style H3116 will be 4202.22.4500, HTS, 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 duty rate will be 6.6 percent ad valorem.
HTS 4202.22.8080 falls within textile category designation 871. HTS 4202.22.4500 falls within textile category designation 369. Based upon international textile trade agreements products of China are subject to quota and the requirement of a visa.
The designated textile and apparel categories and their quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information, we suggest that you check, close to the time of shipment, the U.S. Customs Service Textile Status Report, an internal issuance of the U.S. Customs Service, which is available at the Customs Web site at www.customs.gov. In addition, the designated textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected and should also be verified at the time of shipment.
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 Kevin Gorman at 212-637-7091.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division