CLA-2-43:OT:RR:NC:N3:348
Belinda Lopez
Phillips-Van Heusen Corporation
200 Madison Avenue
New York, NY 10016
RE: The tariff classification of furskin handbags from China.
Dear Ms. Lopez:
In your letter dated September 27, 2011, you requested a tariff classification ruling. The samples are being returned as you requested.
The first submitted sample, Style 0992, is a handbag constructed with an outer surface of two materials. The front panel is constructed of calf hair. The back panel, sides, bottom, trim and handles are constructed of polyurethane. This handbag measures approximately 10 inches in length, 2 inches wide and 6.5 inches high. It features a single snap closure. The essential character of the bag is imparted by the calf hair.
The second submitted sample, Style 1107 Facile Frame, is a handbag constructed with an outer surface of two materials. The front panel is constructed of calf hair. The back panel, trim and handles are constructed of leather. This handbag measures approximately 7 inches in length by 5 inches wide. It features a magnetic top closure. The essential character of the bag is imparted by the calf hair.
The third submitted sample, Style 1108 Jenna Wristlet, is a handbag constructed with an outer surface of two materials. The front panel is constructed of calf hair. The back panel, sides, bottom and trim are constructed of leather. The handle is made of metal. This handbag measures approximately 6.5 inches in length, 4 inches wide and 3/4 inches high. It features a zipper closure top. The essential character of the bag is imparted by the calf hair.
Articles of a kind similar to a purse, pocketbook, shoulder bag or clutch bag are usually classified within Heading 4202, HTSUS. However, such articles appear in the second half of the Heading, which is limited to the materials named therein; furskin is not named. Chapter 43, subheading 4303, covers “Other articles of furskin.” The Explanatory Notes (EN) constitute the official interpretation of the Harmonized System at the international level. The EN to subheading 43.03 states that, except for those items excluded by Chapter Notes, “…the heading covers all other articles, including parts, made of furskin, or in which furskin gives the essential character.” Handbags of calf hair are excluded from classification within 4202.
The applicable subheading for Styles 0992, 1107 and 1108 will be 4303.90.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for articles of apparel, clothing accessories and other articles of furskin, articles of apparel and clothing accessories, other. The rate of duty will be free.
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 Rosemarie Hayward at (646) 733-3064.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division