The tariff classification of Handbags from China

PD E80430 COMMENT1May 3, 1999 CLA-2-42:G32 E80430 CATEGORY: Classification TARIFF NO.: 4202.22.1500, 4202.22.80.50 Ms. Tammy Tetzlaff Kohl N56 W17000 Ridgewood Drive Menomonee Falls, WI 53051 RE: The tariff classification of Handbags from China Dear Ms. Tetzlaff: In your letter dated April 6, 1999, you requested a tariff classification ruling. The four samples submitted for our review are handbags. Style No. LH0800 A/B, is composed of 100% PVC with two closures; a top zipper and a side flap with a snap closure. The bag is also designed with a removable shoulder strap that is attached to metal hardware. The bag measures approximately (L)5.25"x(W)5.50"x(H)4.50". Style No. LH0005 A/B/C/D/E, is composed of 100% polyester with three enclosed compartments; removable shoulder strap and double handles. The bag measures approximately (L)9"x(W)3.5"x(H)8". Style No. LH0300 A/B/C is composed of 100% nylon with a drawstring closure and a textile handle at the top of the bag. In addition, there is a flap with a magnetic closure and adjustable shoulder straps. The bag measures approximately (L)7.5"x(W)4"x(H)10". Style No. LH0801 A/B/C, is composed of 100% polyester with double handles and a snap closure. The bag measures approximately (L)8"x(W)5.25"x(H)3". As requested, your samples will be returned to the above address. The applicable subheading for Style No. LH0800 A/B, PVC Handbag, will be 4202.22.1500, Harmonized Tariff Schedule of the United States (HTS), which provides for handbags, whether or not with shoulder strap, including those without handle, with outer surface of sheeting of plastic. The rate of duty will be 18 percent ad valorem. The applicable subheading for Style Nos. LH0005 A/B/C/D/E, LH0300 A/B/C and LH0801 A/B/C, Handbags of man-made fibers will be 4202.22.8050, Harmonized Tariff Schedule of the United States (HTS), 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 18.8 percent ad valorem. Items classifiable under 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 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, WILLIAM J. LUEBKERT Port Director Philadelphia, PA