The tariff classification of purses from China

NY H86149 March 5, 2002 CLA-2-42:RR:NC:3:341 H86149 CATEGORY: Classification TARIFF NO.: 4202.32.9550, 6307.90.9889 David M. Murphy C/o Grunfeld, Desiderio, Lebowitz, Silverman & Klestadt LLP Counselors at Law 245 Park Avenue 33rd Floor New York, New York 10167-3397 RE: The tariff classification of purses from China Dear Mr. Murphy: In your letter dated December 7th, 2001 you requested a tariff classification ruling. The request is on behalf of Chippenhook Corporation. Style numbers 62075-524I and 62050-1154I are purses. The purses have drawstring closures. Style 62075-524I measures approximately 2.75” x 2.5”. It is wholly made up of flocked textile materials. The constituent material is a woven textile material that is coated on the outer surface with a flocking of man-made fibers. “Flock” is a textile material defined in heading 5601, HTS, as ‘textile fibers, not exceeding 5 millimeters in length..” Noting Customs decision 962466, April 25, 2000, articles constructed similar to style 62075-5241 have been found not to be similar to the articles of heading 4202, HTSUSA. Style 62050-1154I measures approximately 4.25” x 3.25”. It is wholly made up of a leatherette fabric which is embossed to simulate top grain leather. The fabric consists of a textile base which is covered on the exterior with a sheeting of plastics. Each purse is designed for repetitive reuse for storage, protection, organization and portability. The purse is substantially constructed. Such goods are considered to be similar to the goods of heading 4202, HTSUSA. The applicable subheading for Style 62075-524I will be 6307.90.9889, Harmonized Tariff Schedule of the United States (HTS), which provides for “Other made up articles, including dress patterns: Other: other: other: other.” The rate of duty will be 7 % ad valorem. Style 62050-1154I is classified in tariff number 4202.32.1000, Harmonized Tariff Schedule of the United States (HTS), which provides for articles of a kind normally carried in the pocket or in the handbag, with outer surface of sheeting of plastic or of textile materials, with outer surface of sheeting of plastic, of reinforced or laminated plastics. The rate of duty will be 12.1 cents/kg plus 4.6% ad valorem. Style 62050-11541 is being returned as requested. Style 62075-5241 has been destroyed in examination. 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 646-733-3041. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division