The tariff classification of a handbag and tote bags from China

N252217 May 6, 2014 CLA-2-42:OT:RR:NC:N4:441 CATEGORY: Classification TARIFF NO.: 4303.90.0000, 7018.90.5000 Darlene Irish Talbots Import, LLC 1 Talbots Drive Hingham, MA 02043 RE: The tariff classification of a handbag and tote bags from China Dear Ms. Irish: In your letter dated March 31, 2014, you requested a tariff classification ruling. You have submitted samples, which are being returned to you. Styles 43061012D and 43061005D are tote bags constructed with an outer surface of two materials. The front and back panel of each are constructed of calf hair. The bottom, trim and handles are constructed of leather. The essential character of each bag is imparted by the calf hair, General Rule of Interpretation (GRI) 3(b) noted. Both tote bags are designed and sized to contain personal effects during travel. They each have a textile-lined interior compartment with one zippered pocket and two open pockets. They each have a top zippered opening. Tote bags are typically classified within Heading 4202, Harmonized Tariff Schedule of the United States (HTSUS). However, such articles appear in the second half of the heading, which is limited to the materials named therein; furskin is not named. Chapter 43, subheading 4303, covers “Other articles of furskin.” The Explanatory Notes (EN) constitute the official interpretation of the Harmonized System at the international level. The EN to subheading 43.03 states that, except for those items excluded by Chapter Notes, “…the heading covers all other articles, including parts, made of furskin, or in which furskin gives the essential character.” Tote bags of calf hair are excluded from classification within 4202. The applicable subheading for styles 43061012D and 43061005D will be 4303.90.0000, HTSUS, which provides for articles of apparel, clothing accessories and other articles of furskin, articles of apparel and clothing accessories, other. The rate of duty will be free. Style 44061003 is a handbag completely covered with clear glass rhinestones. The glass pieces are sewn onto textile fabric. The handbag features a fold over flap and a turn lock closure. The item has a long metal chain shoulder strap which can be placed inside the bag when used, allowing the bag to be converted into and used as a clutch. The article measures approximately nine inches by six inches when closed. The applicable subheading for the style 44061003 will be 7018.90.5000, HTSUS, which provides for glass beads, imitation pearls, imitation precious or semiprecious stones and similar glass smallwares and articles thereof other than imitation jewelry…other: other. The rate of duty will be 6.6 percent ad valorem. You state in your letter that you are currently in the production stage for a similar handbag with acrylic rather than glass rhinestones. Your inquiry does not provide enough information for us to give a classification ruling on that style. Your request for a classification ruling should include a sample of the bag in the condition in which it will be imported into the United States and a style number. When that is available, you may wish to consider resubmission of your request. We are returning any related samples, exhibits, etc. If you decide to resubmit your request, please include all of the material that we have returned to you. 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/. 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 vikkilazaro@cbp.dhs.gov. Sincerely, Gwenn Klein Kirschner Acting Director National Commodity Specialist Division