CLA-2-42:S:N:N6:341 881087
Ms. Susan Kearney
Wal-Mart Stores, Inc.
International Merchandising Division
702 S.W. 8th Street
Bentonville, AR 72716
RE: The tariff classification of cotton handbags from China.
Dear Ms. Kearney:
In your letter dated December 7, 1992, you requested a
tariff classification ruling on cotton handbags.
You have submitted two samples of lady's handbags with your
request. They are styles VX-5794 and VX-5280.
Style VX-5794, described as a "Satchel", is a lady's handbag
constructed of 100% cotton with vinyl trim. It is lined with
textile material and measures approximately 11" x 10" x 5 1/2".
The bag is designed with double vinyl carry handles, in addition
to a removable textile shoulder strap. It is secured by means of
a top textile zipper closure.
Style VX-5280, described as "Flap", is a lady's shoulder bag
constructed of 100% cotton with vinyl trim. It is lined with
textile material and measures approximately 12" x 8 1/2" x 3
1/4". The handbag is secured by means of a top textile zipper
closure which is concealed by a textile flap with a metal snap
closure.
The applicable subheading for Styles VX-5794 and VX-5280, the
handbags of 100% cotton with vinyl trim, will be 4202.22.4500,
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, of vegetable fibers and not of pile or tufted
construction, of cotton. The duty rate will be 7.2 percent ad
valorem.
Items classifiable under 4202.22.4500 fall within textile
category designation 369. Based upon international textile trade
agreements, products of China are subject to visa requirements
and quota restraints.
The designated textile and apparel category may be
subdivided into parts. If so, visa and quota requirements
applicable to the subject merchandise may be affected. Since
part categories are the result of international bilateral
agreements which are subject to frequent renegotiations and
changes, we suggest that you check, close to the time of
shipment, the Status Report On Current Import Quotas (Restraint
Levels), an internal issuance of the U.S. Customs Service, which
is available for inspection at your local Customs office.
This ruling is being issued under the provisions of Section
177 of the Customs Regulations (19 C.F.R. 177).
A copy of this ruling letter should be attached to the entry
documents filed at the time this merchandise is imported. If the
documents have been filed without a copy, this ruling should be
brought to the attention of the Customs officer handling the
transaction.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport