The tariff classification of Ladies’ Handbags, a Handbag Insert, and a Wallet from Taiwan, Hong Kong, and China

NY I89185 December 11, 2002 CLA-2-42:RR:NC:3:341 I89185 CATEGORY: Classification TARIFF NO.: 4202.22.1500, 4202.22.4500, 4202.32.9550 Nancy Bosseckert Director of Import Operations C/o Freight Brokers International Inc. 1200 Brunswick Ave. P.O. Box 960219 Inwood, N.Y. 11096-0219 RE: The tariff classification of Ladies’ Handbags, a Handbag Insert, and a Wallet from Taiwan, Hong Kong, and China Dear Ms. Bosseckert: In your letter dated December 2nd, 2002 you requested a tariff classification ruling. The ruling request is on behalf of J. Lynn Designs, Inc. The first sample submitted, identified as the “Style Gardenia” ladies’ handbag, measures approximately 13”W x 8”H x 3 ½”D. Constructed of synthetic leather (plastic), the bag features a flap closure, twin carrying straps, and a partially lined interior. The applicable subheading for the “Style Gardenia” ladies’ handbag will be 4202.22.1500, Harmonized Tariff Schedule of the United States (HTS), which provides, in part, for handbags, whether or not with surface of sheeting of plastic. The rate of duty will be 16.8 percent ad valorem. The rate of duty for such goods effective January 1st, 2003 will be 16.4 percent ad valorem. If this item is constructed of 100 percent cotton twill, the applicable subheading will be 4202.22.4500, HTS, which provides for handbags, whether or not with shoulder strap…with outer surface of textile materials, other, of vegetable fibers and not of pile or tufted construction, of cotton. The rate of duty will be 6.5 percent ad valorem. The rate of duty for such goods effective January 1st, 2003 will be 6.4 percent ad valorem. The second sample submitted, identified as the “Style Jasmine” ladies’ handbag, measures approximately 11 ½”W x 8”W x 3 ½”D. Constructed of synthetic leather (plastic), the lined bag has a zippered enclosure that runs across its top and twin carrying straps. The applicable subheading for the “Style Jasmine” ladies handbag will be 4202.22.1500, HTS, which provides, in part, for handbags, whether or not with surface of sheeting of plastic. The rate of duty will be 16.8 percent ad valorem. The rate of duty for such goods effective January 1st, 2003 will be 16.4 percent ad valorem. If this item is constructed of 100 percent cotton twill, the applicable subheading will be 4202.22.4500, HTS, which provides for handbags, whether or not with shoulder strap…with outer surface of textile materials, other, of vegetable fibers and not of pile or tufted construction, of cotton. The rate of duty will be 6.5 percent ad valorem. The rate of duty for such goods effective January 1st, 2003 will be 6.4 percent ad valorem. The third sample submitted is described as a “handbag insert” made of microfiber. We do not have sufficient information to rule properly on the classification of this item. In order to assist us in this process, please submit a sample of a completed handbag, including the insert and any available copies of sales literature that shows the article. The fourth sample submitted, described as a “Wallette”, is a small wallet made of microfiber. Measuring approximately 4”W x 3 ¾”H, the item folds open. One side consists of a windowed credit card slot and the other side is an open slot with a small mirror. The “Wallette” also features a billfold and a zippered pocket on the exterior portion. The applicable subheading for the “Wallette” will be 4202.32.9550, HTS, which provides for articles of a kind normally carried in the pocket or handbag…of man-made fibers. The rate of duty will be 18.1 percent ad valorem. The rate of duty for such goods effective January 1st, 2003 will be 17.8 percent ad valorem. All samples will be returned as requested. 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