The tariff classification of handbags from China

NY J84131 June 3, 2003 CLA-2:RR:NC:3:341 J84131 CATEGORY: Classification TARIFF NO.: 4202.22.8050 Saralee Antrim-Saizan Customs Compliance Administrator C/o Carmichael International Service 533 Glendale Boulevard Los Angeles, California 90026-5097 RE: The tariff classification of handbags from China Dear Ms. Antrim-Saizan: In your letter dated May 7,2003 you requested a classification ruling. The request is on behalf of Tandem Imports. Two samples, identified as styles 229T and 237T, have been submitted. Each item is a shoulder bag.. The bags each have a full panel of 100% cotton fiber crochet yarns and a patch work panel consisting of faux suede and corduroy patches. The faux suede is of polyester yarns and the corduroy is of 100% cotton yarns. Style 229T has a self-material cotton crochet shoulder strap and style 237T has a self- material braided cotton shoulder strap. The bags are products of China. The shoulder bags are of a kind classified as “HANDBAGS” within subheading 4202, Harmonized Tariff System of the United States, Annotated (HTSUSA). Each bag is considered to be of textile materials and has an outer surface of textile materials. Additional U.S. Rule of Interpretation 1(d) provides that the principles of section XI, HTSUSA, regarding mixtures of two or more textile materials shall apply to the classification of goods of any provision in which a textile material is named. Section XI, subheading note 2(B)(a) directs that General Interpretive Rule (GRI) 3 shall be taken into account in determining the component that controls classification. In this instant, no one component of the exterior surface imparts the essential character, therefore classification is according to that which appears last in Heading 4202.22, HTSUSA. Although item 237T has a braided strap, neither the strap itself nor the braided construction does significantly affect the nature of the bag or its value. Therefore, the presence of the braid is not a determinative feature and is considered to be de minimis. The applicable subheading for items 229T and 237T,shoulder bags of textile materials 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 sheeting of plastic or of textile materials, with outer surface of textile materials, other, other, of man-made fibers .” The duty rate will be 17.8 percent ad valorem. Articles classified within tariff number 4202.22.8050 fall within textile category designation 670. Based upon international textile trade agreements products of China are not currently subject to quota and the requirement of a visa. 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