The tariff classification of unassembled travel or sport bags from China

NY M84568 July 13, 2006 CLA-2-42:RR:NC:N3:341 M84568 CATEGORY: Classification TARIFF NO.: 4202.92.3031 Chris Ng Cashin US Handbags 732 Washington Street Durham, NC 27701 RE: The tariff classification of unassembled travel or sport bags from China Dear Mr. Cashin: In your letter dated June 27, 2006, you requested a tariff classification ruling. You submitted samples of two kits, as you refer to them. Each kit contains all of the components of a pocketbook form of a handbag and will be so assembled at your facility after importation. Each bag has two carrying straps that allow the bag to be carried on the shoulder, under the arm. Either bag can be ordered with the purchaser’s photograph transferred to the bag’s exterior during assembly. The Bucket Bag, item no. FB983, is 100% microfiber, a man-made fiber, and will be 11” x 13” x 5” when assembled. The parts as imported are: the main body with handles attached, snap closure, an interior zipper pocket, and two open interior pockets; a bottom piece with four metal feet; two sheets of foam that will be trimmed to size; and two sheets of woven textile fabric with a backing of plastic sheeting, also to be trimmed to size; this will form the exterior of the completed bag, with the textile as the outer surface. The Around Towner, FB986, is of microfiber man-made fibers and is described as having leather handles and trim. It will be 9” x 10” x 4” when assembled. The parts are: the main body with handles attached and a zipper closure; a bottom piece with four metal feet; two sheets of foam that will be trimmed to size; and two sheets of woven fabric with a backing of plastic sheeting, also to be trimmed to size; this will form the exterior of the completed bag, with the textile as the outer surface. Both bags are considered to have an exterior of man-made fibers. General Rule of Interpretation (GRI) 2(a), Harmonized Tariff Schedule of the United States (HTSUS), states that: Any reference in a heading to an article shall be taken to include a reference to that article incomplete or unfinished, provided that, as entered, the incomplete or unfinished article has the essential character of the complete or finished article. It shall also include a reference to that article complete or finished (or falling to be classified as complete or finished by virtue of this rule), entered unassembled or disassembled. By application of GRI 2(a), these kits are considered to be completed bags. The applicable subheading for the bag kits FB983 and FB986 will be 4202.92.3031, HTSUS, which provides in part for travel, sport, and similar bags, with outer surface of textile materials, of man-made fibers. The rate of duty will be 17.6% ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. HTS 4202.92.3031 falls within textile category designation 670. Quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information as to whether quota and visa requirements apply to this merchandise, we suggest that you check, close to the time of shipment, the "Textile Status Report for Absolute Quotas" available at our web site at www.cbp.gov. In addition, you will find current information on textile import quotas, textile safeguard actions and related issues at the web site of the Office of Textiles and Apparel, at otexa.ita.doc.gov. 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 341 at 646-733-3041. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division