CLA-2-42:OT:RR:NC:N3:341
Anne Amice
10449 Whitebridge Lane
St. Louis, MO 63141
RE: The tariff classification of a reversible handbag from France
Dear Ms. Amice:
In your letter dated September 27, 2007, you requested a tariff classification ruling. The sample which you submitted is being retained by this office.
A style number was not provided for the sample submitted. It is a handbag manufactured of two fabrics that are sewn together to form a reversible bag. One side of the handbag is constructed with an outer surface of polyvinyl chloride (PVC) plastic sheeting material, while the reverse side is cotton canvas textile material. The handbag has a main compartment with an open top and a toggle closure. The cotton canvas side of the bag has a pocket on each side that secures with a hook and loop closure. It measures approximately 13” (W) x 6.5” (D) x 14” (H).
Neither the polyvinyl chloride (PVC) side of the handbag nor the cotton textile side of the handbag imparts the essential character of the handbag. Following General Rule of Interpretation (GRI) 3 (c), it will be classified under the heading that occurs last in numerical order in the Harmonized Tariff Schedule of the United States (HTSUS).
In your letter you mention that a removable sticker with the country of origin will be applied once the shipment arrives in the United States. This is not acceptable. The marking statute, section 304, Tariff Act of 1930, as amended (19 U.S.C. 1304), provides that, unless excepted, every article of foreign origin (or its container) imported into the U.S. shall be marked in a conspicuous place as legibly, indelibly and permanently as the nature of the article (or its container) will permit, in such a manner as to indicate to the ultimate purchaser in the U.S. the English name of the country of origin of the article prior to its importation. Because there are a variety of acceptable methods of marking, including hang-tags, labels, etc., we suggest you contact your local Customs port for advice on the method that will least detract from the design.
The applicable subheading for the reversible handbag will be 4202.22.4500, HTSUS, which provides for handbags, whether or not with shoulder strap, including those without handles, with outer surface of textile materials and not of pile or tufted construction, other, of cotton. The duty rate will be 6.3 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