The tariff classification of a handbag from China

N043366 December 2, 2008 CLA-2-42:OT:RR:NC:N3:341 CATEGORY: Classification TARIFF NO.: 4202.22.4500 Krystal Mehnert Donna Karan 580 Gotham Parkway Carlstadt, NJ 07072 RE: The tariff classification of a handbag from China Dear Ms. Mehnert: In your letter dated October 31, 2008 you requested a classification ruling. The sample which you submitted is being returned as requested. A style number was not provided for the sample submitted. It is a compartmentalized handbag with a decorative silk scarf. The bag is constructed with an outer surface of 60% cotton and 40% polyester textile material. It is designed and sized to contain the small personal effects that would normally be carried on a daily basis. The handbag has a center zippered compartment that divides the bag into three separate sections. One of the sections has a zippered pocket and two open pockets on the same sidewall. The bag has an open top with a hidden magnetic closure and double carrying handles. It measures approximately 11” (W) x 11” (H) x 6” (D). The handbag also has four permanently attached metal loops which the scarf is inserted through. The handbag and scarf are considered a composite good. Explanatory Note (IX) to GRI 3(b) provides that for goods to be considered a composite, they must be adapted one to the other and be mutually complementary and that together they must form a whole which would not normally be offered for sale in separate parts. The handbag provides the essential character of the composite. The applicable subheading for the handbag will be 4202.22.4500, 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, of vegetable fibers and not of pile or tufted construction, of cotton. The duty rate will be 6.3 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 4202.22.4500 falls within textile category 369. With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries.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