The tariff classification of handbags from China.

NY G87153 February 26, 2001 CLA-2-42:RR:NC:TA:341 G87153 CATEGORY: Classification TARIFF NO.: 4202.22.8050; 4202.22.1500 Ms. Evelyn P. Milling Kmart Corporation International Headquarters 3100 West Big Beaver Road Troy, MI 48084-3163 RE: The tariff classification of handbags from China. Dear Ms. Milling: In your letter dated February 16, 2001, you requested a classification ruling for handbags. You have submitted two samples with your request, identified as style numbers 1817A and 1817B. Style 1817A, described as a “Fake Suede Top Zip Handbag”, is a shoulder bag manufactured with an exterior surface of fake man-made suede and polyvinyl chloride (PVC) sheeting. Neither fabric imparts the essential character of the bag. Therefore the handbag is classifiable per GRI 3. GRI 3(c) requires that in such cases the item shall be classified under the heading which occur last in numerical order. Therefore the item is a handbag of man-made fibers. Style 1817B, described as a “Top Zip Handbag”, is a shoulder bag manufactured with an exterior surface of 100 percent vinyl. The bag features a top zippered closure and a shoulder strap with decorative buckles on either side. It measures approximately 9”(W) x 9 ½”(H). The applicable subheading for style 1817A 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 duty rate will be 18.3 percent ad valorem. The applicable subheading for style 1817B will be 4202.22.1500, HTS, which provides for handbags, whether or not with shoulder strap, including those without handle, with outer surface of sheeting of plastic. The duty rate will be 17.2 percent ad valorem. HTS 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 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