CLA-2-98:OT:RR:NC:N4:441
Chinazum Echebiri
Pier 1 Imports Inc.
100 Pier 1 Place, Level 11
Fort Worth, TX 76161-0020
RE: The tariff classification of four handbags from China
Dear Ms. Echebiri:
In your letter dated December 11, 2018, you requested a tariff classification ruling. You have submitted four samples, which will be returned to you under separate cover.
The submitted samples are four handbags. They are constructed with an outer surface of 100 percent man-made textile material. The material is a pile construction made up to emulate rabbit fur. The handbags are designed and sized to contain the small personal effects normally carried on a daily basis. Each bag has a zipper closure and textile-lined interior.
Style 2018040301 measures 10 inches by 7 inches. Style 2018040302 measures 11 inches by 8 inches. Style 108101 measures 8.5 inches by 3.4 inches. Style 1608 measures 7 inches by 6 inches.
You suggested that style 108101 is correctly classified under subheading 4202.32.9300, Harmonized Tariff Schedule of the United (HTSUS), which provides for articles of a kind normally carried in the pocket or the handbag. We disagree. All four samples are suitable in form, function, and storage capacity to be used as handbags and will be classified as such.
The applicable subheading for the handbags will be 4202.22.8100, HTSUS, which provides for handbags, whether or not with shoulder strap, including those without a handle, with outer surface of textile materials, other, other, of man-made fibers. The general rate of duty will be 17.6% ad valorem.
Effective July 6, 2018, the Office of the United States Trade Representative (USTR) imposed an additional tariff on certain products of China classified in the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(b), HTSUS. The USTR imposed additional tariffs, effective August 23, 2018, on products classified under the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(d), HTSUS. Subsequently, the USTR imposed further tariffs, effective September 24, 2018, on products classified under the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(f) and U.S. Note 20(g), HTSUS.
For additional information, please see the relevant Federal Register notices dated June 20, 2018 (83 F.R. 28710), August 16, 2018 (83 F.R. 40823), and September 21, 2018 (83 F.R. 47974).
Products of China that are provided for in subheading 9903.88.01, 9903.88.02, 9903.88.03, or 9903.88.04 and classified in one of the subheadings enumerated in U.S. Note 20(b), U.S. Note 20(d), U.S. Note 20(f) or U.S. Note 20(g) to subchapter III shall continue to be subject to antidumping, countervailing, or other duties, fees and charges that apply to such products, as well as to those imposed by the aforementioned Chapter 99 subheadings. Products of China classified under subheading 4202.22.8100, HTSUS, unless specifically excluded, are subject to the additional 10 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, 9903.88.03, in addition to subheading, 4202.22.8100, HTSUS, listed above. The tariff is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the notice cited above and the applicable Chapter 99 subheading.
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 the World Wide Web at https://hts.usitc.gov/current.
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 [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division