The tariff classification of a handbag of patchwork from India

NY L81634 January 5, 2005 CLA-2-42:RR:NC:3:341 L81634 CATEGORY: Classification TARIFF NO.: 4202.22.8050 Mr. Gerard F. Brady Queue Enterprises Inc. 175-01 Rockaway Blvd. Jamaica, NY 11434-5580 RE: The tariff classification of a handbag of patchwork from India Dear Mr. Brady: In your letter dated December 27, 2004 you requested a tariff classification ruling. The request is on behalf of Indigo Moon. A sample of a handbag, identified as style B-74, has been submitted. The handbag is made-up of a patchwork of various fabrics. The fabrics are individually of flat and pile construction and of cotton, silk or man-made fiber textile materials. No one fabric imparts the essential character of the bag. Classification is based upon the application of General Rule of Interpretation 3(c) and according to the textile material that appears last in the HANDBAG Subheading, 4202.22, HTSUS. The sample will be returned as requested. The applicable subheading for the handbag, style B-74, will be 4202.22.8050, Harmonized Tariff Schedule of the United States (HTS), which provides for handbags, of textile materials, with outer surface of textile materials, not wholly of or in part of braid, other, other. The rate of duty will be 17.6 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