CLA-2-42:RR:NC:N3:341
Karen Wilder
Gymboree Manufacturing, Inc.
500 Howard Street
San Francisco, CA 94105
RE: The tariff classification of a novelty handbag from China
Dear Ms. Wilder:
In your letter dated September 4, 2007, you requested a tariff classification ruling. The sample which you submitted is being returned as requested.
Style 84537 is a handbag constructed of cotton woven material that is completely covered with polyurethane glitter. The polyurethane glitter totally obscures the underlying material and, thus, is considered the material of the outer surface. The handbag is designed and sized to contain the small personal effects one would carry on a daily basis. The interior is textile lined with no additional features. It has an open top and two carrying straps. The front exterior of the bag has a heart-shaped appliqué sewn on it. It measures approximately 9.25 (W) X 8.5" (H) X 2" (D).
The applicable subheading for the handbag will be 4202.29.9000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for handbags, other. The duty rate will be 20 percent ad valorem.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.
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 Vikki Lazaro at 646-733-3041.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division