CLA-2-42:RR:NC:TA:341 G89094
Ms. Rita Pitts
Dillard’s, Inc.
1600 Cantrell Road
Little Rock, AR 72201
RE: The tariff classification of handbags from China.
Dear Ms. Pitts:
In your letter dated April 5, 2001, you requested a classification ruling for handbags.
You have submitted two samples of ladies handbags with your request. Style F11F214 is a lady’s handbag measuring approximately 12”(L) x 10”(H) x 3 ¾”(D) constructed of an exterior surface of 100 polyester woven fabric. The bag has a textile-lined interior, a zippered back wall pocket, and two open compartments on each side of the zippered center compartment. The outer portion of the handbag has a zipper wallet/organizer compartment and double shoulder straps. It has a removable self-fabric cell phone case. The top of the bag is secured by means of a flap with a magnetic snap fastener.
Style F11F218 is a lady’s teardrop shape handbag measuring approximately 10”(L) x 11”(H) x 5”(D) designed to be worn on the back similar to a backpack. It is manufactured with an exterior surface of 100 percent polyester woven fabric. It has a side zipper closure. The outer portion of the handbag has two zipper compartments on one side and a zipper wallet/organizer compartment on the other, and back straps, which unzips and makes two shoulder straps. It has three inside wall pockets and two open pockets. It has a removable self-fabric cell phone case.
Style numbers F11F214 and F11F218 both have an exterior surface of 100 percent polyester woven fabric.
You have stated that both of the above styles will be imported and sold at retail together with the self-fabric cell phone cases. Pursuant to General Rule of Interpretation GRI-3 (b), the handbags and cell phone cases are considered to be a set. The handbags will impart the essential character of the sets.
The self-material cell phone cases are classifiable under HTS subheading 4202.92.9026 for entry purposes only.
Your samples are being returned as requested.
The applicable subheading for styles F11F214 and F11F218, the handbags with cell phone holders as a set, will be 4202.22.8050, 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, of man-made fibers. The duty rate will be 18.3 percent ad valorem.
HTS 4202.22.8050 and HTS 4202.92.9026 fall within textile category designation 670. 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