CLA-2-42:OT:RR:NC:N4:441

Jeff Karwich
Dezine News Accessories
3901 La Reunion Parkway
Dallas, Texas 75212

RE: The tariff classification of handbags from China Dear Mr. Karwich:

In your letter dated January 28, 2014, you requested a tariff classification ruling. You have submitted samples, which we are returning to you.

Style PH112-13/WNB33253 is an evening-style handbag constructed with an outer surface of man-made textile material. The handbag is designed and sized to contain a wallet, keys, and other small personal effects that are carried on a daily basis. The interior compartment has a textile lining. The bag features a metal frame with a clasp closure and two shoulder straps that can be tucked inside the bag when not in use. The bag measures approximately 6.5” (W) x 4.5” (H) x 2.5” (D).

Style FH094-13/WNBF33318B is an evening-style handbag constructed with an outer surface of man-made textile material. The handbag is designed and sized to contain a wallet, keys, and other small personal effects that are carried on a daily basis. The interior compartment has a textile lining. The bag features a metal frame with a clasp closure and two shoulder straps that can be tucked inside the bag when not in use. The bag measures approximately 6.25” (W) x 4.25” (H) x 1.25” (D).

Style FH083-13/WNB33222C is an evening-style handbag constructed with an outer surface of man-made textile material. The front of the bag is decorated with sequins, beads, and imitation gemstones. The decorative items do not cover the entire outer surface of the bag or the entire front panel. The textile with which the bag is constructed is not completely, or predominantly, obscured by any one type of decorative component. Moreover, the decorative components taken together do not completely obscure the textile material.

The handbag is designed and sized to contain a wallet, keys, and other small personal effects that are carried on a daily basis. The interior compartment has a textile lining. The bag features a metal frame with a clasp closure and two shoulder straps that can be tucked inside the bag when not in use. The bag measures approximately 6” (W) x 3.5” (H) x 1.75” (D).

The applicable subheading for the handbags will be 4202.22.8050, 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, 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