CLA-2-42:OT:RR:NC:N4 441
Dan Zahn
REALS GROUP LIMITED
5/F, 58 Anshun Road
Beiyuan District Yiwu 322000 China
RE: The tariff classification of a wristlet-style handbag from China
Dear Mr. Zahn:
In your letter dated July 28, 2023, you requested a tariff classification ruling. You have submitted photographs and descriptions for our review.
The article is a handbag constructed with an outer surface of man-made textile material. It is designed and sized to contain the small personal effects that are carried on a daily basis. It has several slot pockets, a middle zippered compartment, and a textile-lined, generic open storage compartment for three-dimensional objects. The bag has a zipper closure and a detachable wrist strap. It measures approximately 7.5 inches x 4 inches x 0.8 inches in the empty and closed position.
You have inquired as to whether the article is properly classified in subheading 4202.32.8000 or 4202.32.9300, Harmonized Tariff Schedule of the United States (HTSUS), which provide for articles of a kind normally carried in the pocket or the handbag, such as wallets and spectacle cases. As stated above, the article is a handbag, and it will be classified in the subheading which specifically provides for handbags with outer surface of man-made fibers.
The applicable subheading for the handbag 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.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheadings
4202.22.8100, 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 4202.22.8100, 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 at https://hts.usitc.gov/current.
This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist Vikki Lazaro at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division