CLA-2-42:OT:RR:NC:N3:341
Brenda A. Jacobs
Sidley Austin, LLP
1501 K Street, N.W.
Washington, D.C. 20005
RE: The tariff classification of a handbag with a pouch from China
Dear Ms. Jacobs:
In your letter dated May 5, 2008 on behalf of Brand Science LLP d.b.a. LeSportsac, you requested a classification ruling. The sample which you submitted is being returned as requested.
Style 7519 was previously classified in ruling letter N026044, dated April 18, 2008. At that time, the handbag was submitted without the pouch, and was classified under tariff number 4202.22.8050 Harmonized Tariff Schedule of the United States (HTSUS).
In your letter, you state that you are resubmitting the same style, except that currently it is with a pouch. You mention the handbag and pouch are identical in material composition and design pattern. The pouch is similar to a toiletry bag.
As was stated in ruling letter N026044, the handbag is constructed with an outer surface of man-made textile material. It is designed and sized to contain the small personal effects that would normally be carried on a daily basis. It has a textile-lined interior compartment with a zippered hanging pocket. It has a top zipper closure and an adjustable shoulder strap. The front exterior has both an open pocket and a zippered pocket. The rear exterior has a zippered pocket along the full width of the bag. The bag measures approximately 11.75" (W) x 8" (H) x 4" (D). The pouch is squared-shaped with a textile-lined compartment and a zipper closure. It is designed to carry articles of a kind normally carried in the pocket or handbag. It measures approximately 7.5” (W) x 6” (H).
For classification purposes, the handbag and pouch will be classified as a set. Under Explanatory Note X to General Rule of Interpretation (GRI) 3(b), a “set” for tariff classification purposes:
(a) consists of at least two different articles which are prima facie, classifiable in different headings;
(b) consists of products or articles put up together to meet a particular need or carry out a specific activity;
(c) are put up in a manner suitable for sale directly to users without repacking.
The handbag and pouch meet the qualifications of "goods put up in sets for retail sale." The components consist of at least two different articles which are prima facie classifiable in different subheadings. They are put up together to meet a particular need or carry out a specific activity, and they are packed for sale directly to users without repacking. GRI 3(b) provides that mixtures, composite goods consisting of different materials or made up of different components, and goods put up in sets for retail sale shall be classified as if they consisted of the material or component which gives them their essential character.
It is the handbag that provides the essential character to the set. The handbag has the greatest bulk, weight and value, as well as, the ability to carry numerous personal effects.
The applicable subheading for style 7519, handbag with the pouch, will be 4202.22.8050, HTSUS, which provides for handbags, whether or not with shoulder strap, including those without handle, with outer surface of textile materials, other, other, of man-made fibers. The duty rate will be 17.6 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/.
HTSUS 4202.22.8050 falls within textile category 670. With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries. Quota and visa requirements are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information on quota and visa requirements applicable to this merchandise, we suggest you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” which is available on our web site at www.cbp.gov. For current information regarding possible textile safeguard actions on goods from China and related issues, we refer you to the web site of the Office of Textiles and Apparel of the Department of Commerce at otexa.ita.doc.gov.
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