CLA-2-42:SE:C:D:G02 C89217
Ms. Alpha Robinson
Lerner New York
460 West 33 Street
New York, NY 10001
RE: The tariff classification of a briefcase with outer surface
of plastic sheeting, a handbag with outer surface of
leather, and two handbags with outer surfaces of nylon
fabric from China
Dear Ms. Robinson:
In your letter dated June 30, 1998, you requested a tariff
classification ruling.
One of the items which Lerner New York intends to import is
a briefcase (style 7521 "school bag with shoulder strap") having
an outer surface of a fabric backed polyvinyl chloride plastic
sheeting embossed to appear as a woven fabric and also having a
flap closure secured by two hook and loop fasteners. You have
indicated that the same briefcase also has another style number:
0752. Another of the items Lerner New York intends to import is
a handbag (style 5686) measuring approximately 9 3/4 x 3 x 11
inches and having an outer surface of pig suede leather, a flap
closure secured by a magnetic snap covering an open top exterior
pocket on one side, a zippered exterior pocket on the other side,
a zippered interior side pocket, and a single shoulder strap.
The other two items Lerner New York intends to import are
handbags having outer surfaces of nylon fabric. Style 5248
measuring approximately 8 1/2 x 3 1/4 x 7 inches has a flap
closure secured by a magnetic snap covering an open top exterior
pocket on one side, a zippered exterior compartment on the
opposite side, a single interior zippered side pocket, and a
single adjustable shoulder strap. Handbag style 5823 measuring
approximately 8 1/4 x 4 x 8 3/4 inches has an open top main
compartment, a pocket on both of the exterior faces closed by
hook and loop fasteners, an open top pocket on one interior face,
a zippered pocket on the opposite interior face, two carry
handles, and a detachable shoulder strap.
The applicable subheading for the briefcase will be
4202.12.2035, Harmonized Tariff Schedule of the United States
(HTS), which provides for ... attache cases, briefcases, school
satchels, ... and similar containers, with outer surface of
plastics, other. The rate of duty will be 20 percent ad valorem.
The applicable subheading for the leather handbag will
4202.21.6000, Harmonized Tariff Schedule of the United States
(HTS), which provides for handbags, ... with outer surface of
leather, ... other, valued not over $20 each. The rate of duty
for this item will be 10 percent ad valorem. The applicable
subheading for the nylon handbags will be 4202.22.8050,
Harmonized Tariff Schedule of the United States (HTS), which
provides for handbags ... with outer surface of textile
materials, other, other, other, of man-made fibers. The rate of
duty for these items will be 19 percent ad valorem.
Item 4202.22.8050 falls within textile category designation
670. Based upon international textile trade agreements, products
of China are subject to quota and the requirement of a visa.
The designated textile and apparel categories may be
subdivided into parts. If so, visa and quota requirements
applicable to the subject merchandise may be affected. Part
categories are the result of international bilateral agreements
which are subject to frequent renegotiations and changes. To
obtain the most current information available, we suggest that
you check, close to the time of shipment, the Status Report on
Current Import Quotas (Restraint Levels), an internal issuance of
the U.S. Customs Service, which is available for inspection at
your local Customs office.
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.
Sincerely,
Artis M. Morgan, Jr.
Port Director,
Seattle