CLA-2-42:RR:NC:341:G82760
Ms. Sandra Kobs
Kohl's
N56 W17000 Ridgewood Drive
Menomonee Falls, Wisconsin 53051
RE: The tariff classification of handbags with removable pouches from China.
Dear Ms. Kobs:
In your letter dated September 30th, 2000, you requested a classification ruling.
The samples submitted with your request are identified as style # LH3006A, LH3006B, and LM3007B. The items are handbags manufactured of textile material of man-made fibers with open pockets on the front exterior that are of sheeting of plastic. Style #LH3006A and LH3006B are identical is design but different in size. Style LH3006A measures approximately 13 1/2" x 3" x 12". Style #LH3006B measures approximately 12" x 3" x 12 1/2". The interior of each is lined and consists of a zippered central compartment placed in between two compartments that are secured by hook and loop closures. Two carry handles are incorporated on each bag. Each bag has two open pockets on the front exterior that have removable "pocket" bags attached by a strip of polyvinyl chloride (PVC) that crosses over the top of the handbag and is detachable within the top opening of the back pocket. The removable "pockets" are accessory pouches of textile material of man-made fibers. One pouch appears to be for eyewear and the other for toiletries and cosmetics. The eyewear pouch is classifiable under HTS subheading 4202.32.9550 and the toiletry pouch is classifiable under HTS subheading 4202.92.3031. Pursuant to General Rule of Interpretation (GRI) 3(b), the pouches and handbags are considered a set. The handbag imparts the essential character of the set.
Style #LM3007B measures approximately 7" x 2.25" x 6.25". The interior is lined and consists of a central zippered compartment placed in between two open compartments. The top opening is secured by a self-material center tab with a snap closure. Two carry handles and a detachable shoulder strap are incorporated on the bag. A removable "pocket" is placed inside the open pocket on the front exterior. The removable pocket is an accessory pouch for various toiletries and is classifiable under HTS subheading 4202.92.3031. Pursuant to General Rule of Interpretation (GRI) 3(b), the pouches and handbags are considered a set. The handbag imparts the essential character of the set.
The applicable subheading for LH3006A, LH3006B, and LM3007B will be 4202.22.8050, Harmonized Tariff Schedule of the United States (HTS), which provides for handbags, whether or not with shoulder strap…other, other, other, of man-made fibers. The duty rate will be 18.6% ad valorem.
Items classifiable under HTS subheading 4202.22.8050, 4202.32.9550 and 4202.92.3031 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).
Your samples are being returned as requested.
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