The tariff classification of handbags from China

N007696 March 28, 2007 CLA-2-42:RR:NC:N3:341 CATEGORY: Classification TARIFF NO.: 4202.22.8050 Lori J.P. Boullet Columbia Sportswear Company 14375 NW Science Park Drive Portland, OR 97229 RE: The tariff classification of handbags from China Dear Ms. Boullet: In your letter dated February 26, 2007, you requested a classification ruling. The samples will be returned as requested. The sample identified as “McKenzie 2 Shoulder Organizer,” style UU9226, is a handbag constructed of 100% polyester textile material. It is designed and sized to carry money, keys and other small accessories on a daily basis. The top of the bag has a flap closure that is secured with a plastic buckle. There is a pouch under the flap that is zippered on three sides. The pouch contains a zippered pocket and several slots to hold credit cards or identification. The handbag has a main textile-lined storage compartment with a permanently attached plastic key clip and a zippered wall pocket. The handbag has an adjustable shoulder strap and a belt loop on the back. The handbag measures approximately 5.75” (W) X 8” (H) x 2” (D). The sample identified as “Azza Messenger,” style UL9347, is a handbag constructed of 100% polyester textile material. It is designed and sized to carry money, keys and other small accessories on a daily basis. The top of the bag has an unsecured flap closure. The flap has a pocket with a snap closure. There is also a zippered pocket under the flap. The handbag has a main textile-lined storage compartment with an adjustable shoulder strap. The handbag measures approximately 7.75” (W) X 8.5” (L) x 2.5” (D). The applicable subheading for the handbags will be 4202.22.8050, Harmonized Tariff Schedule of the United States (HTSUS), which provides for handbags, whether or not with shoulder strap…with outer surface of textile materials, other, other, other, of man-made fibers. The duty rate 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 4202.22.8050 falls within textile category 670. With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries. The textile category number above applies to merchandise produced in non-WTO member-countries. Quota and visa requirements are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information on quota and visa requirements applicable to this merchandise, we suggest you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” which is available on our web site at www.cbp.gov. For current information regarding possible textile safeguard actions on goods from China and related issues, we refer you to the web site of the Office of Textiles and Apparel of the Department of Commerce 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 Vikki Lazaro at 646-733-3041. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division