CLA-2-42:RR:NC:341: E87262
Ms. Sandra Kobs
Kohl's
N56 W17000 Ridgewood Drive
Menomonee Falls, Wisconsin 53051
RE: The tariff classification of handbags and a tote bag from China.
Dear Ms. Kobs:
In your letter dated September 17, 1999 you requested a tariff classification ruling.
The samples submitted with your request are identified as style numbers LH1205C, LH1205A/B, LM1452, LH1204A/B/C. Each item has an external surface of cotton textile material.
Style #LH1205C is a tote bag designed to contain clothing and other personal effects during travel. LH1205C is 18" wide at the top. The bottom is 14" x 4 1/2". The interior of the bag is lined and consists of a single compartment with a back wall zippered pocket and a self-spectacle case that is permanently attached to the interior of the bag by means of a self-strip sewn into the side. A zippered pocket is incorporated on the front exterior and two shoulder straps are permanently attached to the top exterior of the bag. A full-width zippered closure secures the top opening of the bag.
Style LH1205A/B is a handbag designed to carry money, keys, and small accessories during travel. The bag measures approximately 12" in width by 10" in height by a 4 1/2" gusset. The interior of the bag consists of two lined, full-width zippered compartments. The rear compartment contains a zippered back wall pocket. The front compartment contains a self-spectacle case that is permanently attached to the interior of the bag by means of a self-strip sewn into the side. A zippered pocket is featured on the front exterior of the bag and an adjustable shoulder strap is permanently attached to the top exterior of the bag.
Style LM1452 is a handbag designed to carry money, keys, and small accessories during travel. The article measures approximately 7 1/4" in width by 5" in height. The top opening of the bag is secured by a front flap with a hook and loop closure. The interior of the bag consists of a single compartment with no additional features. A strip of webbing with a hook and loop closure is inserted though a slot in the rear of the bag that enables the user to wear the bag around one's waist.
Style LH1204A/B/C is a handbag designed to carry money, keys, and small accessories during travel. The item measures approximately 10" in width by 9 1/2" in height by a 4 1/2" gusset. The interior of the bag is lined and consists of a single compartment with a zippered back wall pocket. A detachable, adjustable shoulder strap is affixed to the top of the bag by means of metal dog-leash type clasps. A zippered pocket is incorporated on the front exterior of the bag. The bag is sold with a self-spectacle case affixed to a metal dog-leash type clasp. The spectacle case and handbag are considered a set pursuant to General Rule of Interpretation (GRI) 3(b): both share the common purpose of providing storage, protection, and portability for the contents carried therein. The handbag imparts the essential character of the set.
The applicable subheading for style number LH1205C will be 4202.92.1500, harmonized Tariff Schedule of the United States (HTS), which provides for travel, sports, and similar bags, with outer surface of textile materials, of vegetable fibers and not of pile or tufted construction, of cotton. The rate of duty will be 6.8% ad valorem.
The applicable subheading for style numbers LH1205A/B, LM1452, LH1204A/B/C will be 4202.22.4500, Harmonized Tariff Schedule of the United States (HTS), which provides for handbags, whether or not with shoulder strap…with an outer surface of textile materials, other, of vegetable fibers and not of pile or tufted construction, of cotton. The rate of duty will be 6.8% ad valorem.
However, if the spectacle case included in style LH1204A/B/C is imported separately, without the handbag, it would be classified under HTS subheading 4202.32.4000, dutiable at 6.8% ad valorem.
Items classifiable under HTS subheadings 4202.22.4500, 4202.92.1500, and 4202.32.4000 fall 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).
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