CLA-2-42:OT:RR:NC:N4:441
Sandy Pray
JAG Footwear, Accessories and Retail Corporation
180 Rittenhouse Circle
Bristol, PA 19007
RE: The tariff classification of a handbag from China
Dear Ms. Pray:
In your letter dated December 6, 2010, you requested a tariff classification ruling. Your sample will be returned to you.
Style J-0009109JC is a compartmentalized handbag constructed of cotton textile material coated on the outer surface with polyvinyl chloride (PVC) plastic sheeting. The handbag is designed and sized to contain the small personal effects that would normally be carried on a daily basis. The bag has a textile-lined storage area that is divided by a center zippered compartment. One section of the handbag has two open pockets, a zippered pocket, and three slot pockets for credit cards or identification on the sidewall. The bag has two shoulder straps and secures with a magnetic closure. It measures approximately 13.5” (W) across the top x 11” (H) x 3.5” (D).
In your letter, you suggest classification under 4202.22.4500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for handbags, whether or not with shoulder strap, including those without handle, with outer surface of textile materials, of vegetable fibers and not of pile or tufted construction, of cotton. However, classification of goods within subheading 4202.22 is subject to Chapter 42, Additional U.S. Note 2, wherein goods that are made-up of a textile material that is impregnated, coated, covered, or laminated with plastics are regarded as having an outer surface of textile material or of plastic sheeting depending on whether and the extent to which the textile constituent or the plastic constituent material makes up the exterior surface material. The exterior surface constituent material of style J-0009109JC consists of the plastic sheeting and shall be classified accordingly
The applicable subheading for the handbag will be 4202.22.1500, Harmonized Tariff Schedule of the United States (HTSUS), which provides, in part, for handbags, whether or not with shoulder strap, including those without handle, with outer surface of sheeting of plastic. The rate of duty will be 16 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