CLA-2-42:OT:RR:NC:N4:441
Ms. Jamie L. Palios
ITOCHU International, Inc.
1251 Avenue of the Americas
New York, NY 10020
RE: The tariff classification of handbags from Vietnam
Dear Ms. Palios:
In your letter dated June 2, 2022, you requested a tariff classification ruling on behalf of your client, LeSportsac, Inc. You have submitted photographs in lieu of samples.
The first article at issue, style 7520 “Classic Hobo,” is a handbag. In your request, you stated the handbag contains a zippered main pocket and zippered pockets on the interior, front, and back of the article. It is designed and sized to contain the small personal effects carried on a daily basis. It has one adjustable shoulder strap. The handbag measures 12” (L) x 9” (W) x 5.25” (D).
The second article at issue, style 2434 “Daniella Crossbody,” is a handbag. In your request, you stated the handbag features a zippered main closure, an exterior front and back pocket with zippered closures, and two interior back wall open pockets. It is designed and sized to contain the small personal effects carried on a daily basis. It has one adjustable shoulder strap. The handbag measures 8.5” (L) x 7” (W) x 3.25 (D).
The applicable subheading for style 7520 and style 2434, if constructed with an outer surface of plastic sheeting, will be 4202.22.1500, 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 sheeting of plastics or of textile materials, with outer surface of sheeting of plastics. The rate of duty will be 16 percent ad valorem.
The applicable subheading for style 7520 and style 2434, if constructed with an outer surface of 100% man-made fibers (for example 100% nylon), will be 4202.22.8100, HTSUS, which provides for handbags, whether or not with shoulder strap, including those without handle, with outer surface of textile materials, other, other, of man-made fibers. 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 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 vikki.lazaro.cbp.dhs.gov.
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division