The tariff classification of handbags and handbag inserts from China, Hong Kong and Taiwan

NY I89428 January 21, 2003 CLA-2-42:RR:NC:3:341 I89428 CATEGORY: Classification TARIFF NO.: 4202.22.1500 Ms. Nancy Bosseckert Freight Brokers International Inc. 1200 Brunswick Ave. P.O.Box 960219 Inwood, L.I. 11096-0219 RE: The tariff classification of handbags and handbag inserts from China, Hong Kong and Taiwan Dear Ms. Bosseckert: In your letter dated December 30 2002 you requested a tariff classification ruling. The request is on behalf of J Lynn Designs, Inc. You have submitted samples of a handbag and handbag insert. The handbag is wholly of Imitation leather. The handbag insert is made-up of man-made textile materials. The handbag is a basic lady’s double handle bag with snap flap closure and a rayon satin lining. The insert is an accessory component that is fitted with interior pockets and slots intended to organize various personal accessories when carried in a handbag. The insert is designed to be interchangeable when used with various handbags of similar size and of various exteriors finishes. You have indicated that the handbag and insert will each be imported as part of separate shipments not on the same vessel and separately sold at retail. The samples received are not marked with the country of origin as required by section 304 of the Tariff Act. The samples are being returned as requested. The applicable subheading for the handbag of imitation leather will be 4202.22.1500, Harmonized Tariff Schedule of the United States (HTS), which provides for handbags, of sheeting of plastic, with outer surface of sheeting of plastic. The rate of duty will be 16.4 percent ad valorem. The subheading for the insert of manmade textile materials will be 6307.90.9889, Harmonized Tariff Schedule of the United States (HTS), which provides, in part, for other made-up textile articles, other. The rate of duty will be 7 percent ad valorem. 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