CLA-2-42:RR:NC:341:F81720
Ms. Nancy Carson
Amasia Int'l Ltd.
34 Third Ave
Burlington, MA 01803
RE: The tariff classification of handbags from China.
Dear Ms. Carson:
In your letter dated January 10th, 2000 you requested a tariff classification ruling.
The samples submitted with your request are handbags designed to carry money, keys, and small accessories on a daily basis.
Style number H038 measures approximately 5 1/2" x 3 1/2" x 1 7/8". The front and rear panels have an exterior surface of 100% snakeskin and the side and bottom panels have an exterior surface of plastic sheeting. The snakeskin imparts the essential character. The interior is lined and secured by a center snap closure. A carry handle is permanently attached to the bag.
Style number H039 measures approximately 6" x 4 1/2" x 3/4". The front and rear panels have an exterior surface of 100% snakeskin and a side and bottom panel of plastic sheeting. The snakeskin imparts the essential character. The interior is lined, has a back wall zippered pocket and is secured by a tab of plastic sheeting with a snap closure. A shoulder strap is permanently attached to the bag.
Style number H037 measures approximately 7 1/4" x 2" x 9 3/4". The front panel has an exterior surface of snakeskin and the opposite panel and sides have an exterior surface of plastic sheeting. The interior of the bag is lined, has a back wall zippered pocket, and is secured by a full-width zippered closure. A shoulder strap is permanently attached to the bag. Neither the snakeskin nor the plastic sheeting imparts the essential character. Pursuant to General Rule of Interpretation (GRI) 3 (c), the bag is considered to be of plastic sheeting.
Style H036 measures approximately 10 3/8" x 11" x 2 1/2" and has an exterior surface of man-made textile materials. The interior of the bag is lined, has a back wall zippered pocket, and is secured by a center snap closure. Two shoulder straps are permanently attached to the bag.
Style H028 measures approximately 9 1/2" x 8 1/4" x 2 1/2" and has an exterior surface comprised chiefly of man-made textile materials. On the front, there is a panel of a sheeting of plastic that comprises approximately 1/3 of the front exterior. The interior of the bag is lined and has a back wall zippered pocket. A tab of plastic sheeting with a snap closure secures the top opening. A shoulder strap is permanently attached to the bag. The front exterior has an open pocket.
The applicable subheading for H038, and H039 will be 4202.21.3000, Harmonized Tariff Schedule of the United States (HTS), which provides for handbags, whether or not with shoulder strap…of reptile leather. The rate of duty will be 5.3% ad valorem.
The applicable subheading for H037 will be 4202.22.1500, Harmonized Tariff Schedule of the United States (HTS), which provides for handbags, whether or not with shoulder strap…with outer surface of sheeting of plastic. The rate of duty will be 17.6% ad valorem.
The applicable subheading for H036 and H028 will be 4202.22.8050, Harmonized Tariff Schedule of the United States (HTS), which provides for handbags, whether or not with shoulder strap…with outer surface of textile materials, other, other, of man-made fibers, other. The rate of duty will be 18.6% ad valorem.
Items classifiable under HTS subheading 4202.22.8050 fall 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 and their quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information, we suggest that you check, close to the time of shipment, the U.S. Customs Service Textile Status Report, an internal issuance of the U.S. Customs Service, which is available at the Customs Web site at www.customs.gov. In addition, 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 and should also be verified at the time of shipment.
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 Kevin Gorman at 212-637-7091.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division