CLA-2-42:OT:RR:NC:N4:441
Theresa Marino
Euro Cargo Express
20 East Sunrise Highway, Suite 305
Valley Stream, NY 11581
RE: The tariff classification of handbags from China
Dear Ms. Marino:
In your letter dated November 06, 2013, you requested a tariff classification ruling on behalf of your client, VCS Group, LLC. You have submitted samples, which we are returning to you.
Style VC-HORN-CL-Rivets is a clutch-style handbag constructed of leather that is partially covered on the outer surface with copper metal studs. The bag is designed and sized to contain a wallet, keys, and other small personal effects that are carried on a daily basis. The interior has a textile-lined main compartment. The bag features a handle at the top and a removable shoulder strap. It measures approximately 7” (W) x 3.25” (H) x 1.25” (D).
Style VC HORN-CL-Glass is a clutch-style handbag which is completely covered with glass rhinestones on its front panel. You indicate in your letter that the clutch bag has glass rhinestones over satin fabric. The back panel is covered only with satin fabric. The bag is designed and sized to contain a wallet, keys, and other small personal effects that are carried on a daily basis. The interior has a textile-lined main compartment. The bag features a handle at the top and a removable shoulder strap. It measures approximately 7” (W) x 3.25” (H) x 1.25” (D).
Style VC-HORN-CL-Artesa is a clutch-style handbag constructed with an outer surface of polyester textile material. The bag is designed and sized to contain a wallet, keys, and other small personal effects that are carried on a daily basis. The interior has a textile-lined main compartment. The bag features a handle at the top and a removable shoulder strap. It measures approximately 7” (W) x 3.25” (H) x 1.25” (D).
Styles VC-HORN-CL-Woven and VC-HORN-CL-Zigzag are clutch-style handbags. You state in your letter that they are constructed of “imitation raffia.” The material that makes up the outer surface of the bag is composed of woven strips that are twisted and do not exceed 5 mm in apparent width, thus meeting the dimensional requirements of textile strips contained in Section XI, Legal Note 1(g), Harmonized Tariff Schedule of the United States (HTSUS). According to the terms of Legal Note 1 to Chapter 54, HTSUS, such strips, while textile, are not to be considered a man-made fiber.
The handbags are designed and sized to contain a wallet, keys, and other small personal effects that are normally carried on a daily basis. The bags have a textile-lined interior compartment. The bags feature a handle at the top and a removable shoulder strap. They measure approximately 7” (W) x 3.25” (H) x 1.25” (D).
The applicable subheading for style VC-HORN-CL-Rivets will be 4202.21.9000, 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 leather, of composition leather or of patent leather, other, valued over $20 each. The rate of duty will be 9 percent ad valorem.
The applicable subheading for style VC-HORN-CL-Glass will be 7018.90.5000, HTSUS, which provides for glass beads, imitation pearls, imitation precious or semiprecious stones and similar glass smallwares and articles thereof other than imitation jewelry…other: other. The rate of duty will be 6.6 percent ad valorem.
The applicable subheading for style VC-HORN-CL-Artesa 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, other. The rate of duty will be 17.6 percent ad valorem.
The applicable subheading for styles VC-HORN-CL-Woven and VC-HORN-CL-Zigzag will be 4202.22.8080, HTSUS, which provides for handbags, whether or not with shoulder strap, including those without handle, with outer surface of textile materials, other, other, other. The rate of duty 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/.
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,
Gwenn Klein Kirschner
Acting Director
National Commodity Specialist Division