The tariff classification of novelty handbags from China

N024025 March 20, 2008 CLA-2-42:OT:RR:NC:N3:341 CATEGORY: Classification TARIFF NO.: 4202.22.8050, 4202.22.1500 Helena Cooper Original Concepts, Inc. 701 E. 3rd Street, Suite 130 Los Angeles, CA 90013 RE: The tariff classification of novelty handbags from China Dear Ms. Cooper: In your letter dated February 25, 2008 on behalf of Smiffys, you requested a classification ruling. The samples which you submitted are being returned as requested. Style 30603 is a novelty handbag resembling a ladybug and constructed with an outer surface of polyester textile material. It is designed and sized to contain the small personal effects that would normally be carried on a daily basis. The bag has an unlined main compartment with no additional features. It has a zipper closure and a single carrying strap. It measures approximately 7” (W) x 6.5” (H) x 1.25” (D). Style 30602 is a novelty handbag resembling a Shoney bee and constructed with an outer surface of polyester textile material. It is designed and sized to contain the small personal effects that would normally be carried on a daily basis. The bag has an unlined main compartment with no additional features. It has a zipper closure and a single carrying strap. It measures approximately 4.5” (W) x 7” (H) x 1.25” (D). Style 30588 is a novelty handbag in the shape of an apple and constructed with an outer surface of polyurethane plastic material. It is designed and sized to contain the small personal effects that would normally be carried on a daily basis. The bag has an unlined main compartment with no additional features. It has a zipper closure and a single carrying strap. It measures approximately 7” (W) x 6.25” (H) x 1.25” (D). Style 30580 is a novelty handbag constructed with an outer surface of polyester textile material. It is designed and sized to contain the small personal effects that would normally be carried on a daily basis. The bag has a textile-lined main compartment with no additional features. It has an open top with a single carrying strap. The front exterior is embroidered with a spider web. It measures approximately 7.25” (W) x 7.25” (H) x 2.75” (D). The applicable subheading for style 30603 will be 4202.22.8050, Harmonized Tariff Schedule of the United States (HTSUS), which provides for handbags, whether or not with shoulder strap, including those without handle, with outer surface of textile materials, other, other, of man-made fibers. The duty rate will be 17.6 percent ad valorem. The applicable subheading for style 30602 will be 4202.22.8050 HTSUS, which provides for handbags, whether or not with shoulder strap, including those without handle, with outer surface of textile materials, other, other, of man-made fibers. The duty rate will be 17.6 percent ad valorem. The applicable subheading for the style 30588 will be 4202.22.1500 HTSUS, which provides for in part, for handbags, whether or not with shoulder strap, including those without handle, with outer surface of sheeting of plastic. The rate of duty will be 16 percent ad valorem. The applicable subheading for the style 30580 will be 4202.22.8050 HTSUS, which provides for handbags, whether or not with shoulder strap, including those without handle, with outer surface of textile materials, other, other, of man-made fibers. The duty rate will be 17.6 percent 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/. HTSUS 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. 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