CLA-2-42:OT:RR:NC:N4:441
Ms. Izabela Skiba
Diesel USA, Inc.
220 West 19th Street
New York, NY 10011
RE: The tariff classification of a handbag and backpack from China
Dear Ms. Skiba:
In your letter dated May 17, 2022, you requested a tariff classification ruling. You have submitted photographs in lieu of samples.
The first article at issue, Style X09030 94471 D-HANDLE, is a clutch-style handbag. In your request, you stated that it is constructed of 100% cow leather. In your correspondence, you stated that it is valued over $20.00. The handbag is designed and sized to contain small personal effects carried on a daily basis. The article features a front flap. It measures approximately 16.5” (L) x 2” (D) x 6” (H).
The second article at issue, Style X08753 P4652 1DR-BACKPACK, is a backpack. In your request, you stated that it is constructed of 100% cow leather. The backpack is designed to provide storage, protection, portability, and organization to personal effects during travel. It features a zippered closure. The back of the pack has two straps that allow the user to wear it over the shoulders on the back. The article measures approximately 9.5” (L) x 4.7” (W) x 13.4” (H).
The applicable subheading for the handbag 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 general rate of duty will be 9 percent ad valorem.
The applicable subheading for the backpack will be 4202.91.9030, HTSUS, which provides for travel, sports, and similar bags, with outer surface of leather or of composition leather. The general rate of duty will be 4.5 percent ad valorem.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheadings 4202.21.9000 and 4202.91.9030, HTSUS, unless specifically excluded, are subject to an additional 25 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.03, in addition to subheadings 4202.21.9000 and 4202.91.9030, HTSUS, listed above. The HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, including information on exclusions and their effective dates, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china respectively.
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 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