CLA-2-43:OT:RR:NC:3:348
Ms. Kim Roebke
Phoenix Intenatinal Freight Services, Ltd
Chicago Branch
1501 N. Mittel Blvd
Wood Dale, IL 60191
RE: The tariff classification of a tote bag, travel bag, and travel pouch from Italy.
Dear Ms. Roebke:
In your letter dated June 22, 2012, on behalf of your client Garnet Hill Inc., you requested a tariff classification ruling. The sample is being returned to you as requested.
Style 25295, is a tote bag. The front panel is constructed of calf furskin and the back panel, handle and bottom are constructed of leather. The tote bag measures approximately 14 ¾” (H), 12 ½ “(W) and features a metal zipper closure at the top with a leather pull tab, and a removable shoulder strap with an O ring and metal clips at each end. The bag has a textile-lined interior, with two open pockets suitable for holding a mobile phone and one large zippered pocket.
Style 27516, is a travel bag. The front panel is constructed of calf furskin, and the back panel, handles, shoulder strap and bottom are constructed of leather. The edges of the bag have been reinforced with leather piping. The travel bag measures approximately 15” (H), 19 ½ “(W). The travel bag measures approximately 15” (H), 19 ½ “(W) and features a metal zipper closure at the top with a leather pull tab, a removable shoulder strap with metal clips at each end, two short carrying handles designed to be worn over the elbow, and two leather strips running across the full length of the front and back of the bag near the handles. The bag has a textile-lined interior, with two open pockets suitable for holding a mobile phone and one large zippered pocket.
Style 27588, is a travel pouch. The front panel is constructed of calf furskin and the back panel, is constructed of leather. The pouch measures approximately 6” (H), 9 ½ “(W) and features a metal zipper closure at the top with a leather pull tab and a textile-lined interior.
Articles of a kind similar to a purse, pocketbook, shoulder bag or clutch bag are usually classified within Heading 4202, Harmonized Tariff Schedule of the United States (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) constitutes 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." Tote bags, travel bags and pouches of calf hair are excluded from classification within 4202.
The applicable subheading for Styles 25295, 27516 and 27588 will be 4303.90.0000, HTSUS, which provides for articles of apparel, clothing accessories and other articles of furskin: 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,
Thomas J. Russo
Director
National Commodity Specialist Division