CLA-2-42:OT:RR:NC:N4:441
Christina Zambuto
Diesel USA, Inc.
220 West 19th Street
New York, NY 10011
RE: The tariff classification of handbags from China
Dear Ms. Zambuto:
In your letter dated January 31, 2014, you requested a tariff classification ruling. You have submitted samples, which we are returning to you.
The style you refer to as “SSHOUT” is a handbag constructed with an outer surface of 60% cotton and 40% man-made textile material. The material is not of a pile or tufted construction. The bag 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 interior compartment with one zippered pocket and two open pockets on the interior walls. It features a top zipper closure, two carrying handles, and a removable shoulder strap. The bag measures approximately 11.25” (W) x 8” (H) x 4.5” (D).
The style you refer to as “ROUN-DY” is a clutch-style handbag constructed with an outer surface of 100% polyester textile material. The bag 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 interior compartment with one zippered pocket on the interior wall. The top of the bag has a zipper closure. It also has a partial front flap that secures with two magnetic snaps and a heavyweight metal wrist strap that can be stored inside the bag when not in use. It measures approximately 15” (W) x 10” (H).
The style you refer to as “LIKKE U” is a satchel-style handbag constructed with an outer surface of leather. The bag is designed and sized to contain the small personal effects that would normally be carried on a daily basis. It has a textile-lined storage compartment with a zippered pocket and two open pockets on the interior walls. It features a top zipper closure, two short carrying handles, and a removable shoulder strap. Both exterior ends of the bag have a pocket with a snap closure. The handbag measures approximately 13” (W) x 12” (H) x 4” (D).
The applicable subheading for style SSHOUT will be 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. The rate of duty will be 6.3 percent ad valorem.
The applicable subheading for style ROUN-DY will be 4202.22.8050, HTSUS, which provides for handbags, whether or not with shoulder strap, including those without handles, with outer surface of textile materials, other, other, other, of man-made textile materials. The rate of duty will be 17.6% ad valorem.
The applicable subheading for style LIKKE U will be 4202.21.9000, 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% 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