The tariff classification of Imitation crocodile leather handbag from China

NY K84180 May 20, 2004 CLA-2-42:RR:NC:3:341 K84180 CATEGORY: Classification TARIFF NO.: 4202.22.1500 Ms. Kris Spurbeck Atty. in Fact Target Customs Brokers, inc. 1000 Nicollet Mall, TPN-0403 Minneapolis, MN 55403 RE: The tariff classification of Imitation crocodile leather handbag from China Dear Ms. Spurbeck In your letters dated February 23, 2004 and March 15, 2004 you requested a tariff classification ruling. The request is on behalf of Target Corporation. A sample of style L18301, Imitation crocodile leather handbag has been submitted. The bag measures approximately 12”W x 6.5”H and 4”D and has double carrying handles. You have indicated that the bag body is manufactured of split bovine leather and coated on the exterior with 0.01mm of polyurethane. The Customs and Border Protection (CBP) Laboratory has determined that the exterior surface is of a plastics that is 0.04mm thick. ( one millimeter is equal to U.S. 0.0394 inches) The plastic coated, covered or laminated split bovine leather is embossed to simulate a genuine crocodile leather hide. The role of the embossed plastics is to significantly change the appearance of the split bovine leather to the more acceptable and desired crocodile grain leather. The applicable subheading for the imitation crocodile leather handbag, style L18301, will be 4202.22.1500, Harmonized Tariff Schedule of the United States (HTS), which provides, in part, for handbags, with outer surface of sheeting of plastic or of textile materials, with outer surface of sheeting of plastic. The rate of duty will be 16 percent ad valorem. In light of the above determination that the leather material is coated, covered or laminated with plastics to give the appearance of a different species and grade of leather, the handbag may be subject to the Federal Trade Commission Guides for Select leather and Imitation Leather Products, as published in the Federal Register 61 FR 51577, October 3, 1996. Articles found in contravention of the Guides may be in violation of 11.13(a) of the Customs regulations (19 CFR 11.13(a). 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