The tariff classification of a handbag with a zippered pouch from China

N300879 October 30, 2018 CLA-2-42:OT:RR:NC:N4:441 CATEGORY: Classification TARIFF NO.: 4202.22.1500; 9903.88.03 Mr. Mark Grundy Bollore Logistics 19630 Pacific Gateway Drive Torrance, CA 90501 RE: The tariff classification of a handbag with a zippered pouch from China Dear Mr. Grundy: In your letter dated October 1, 2018, you requested a tariff classification ruling on behalf of your client, Staud Inc. You have submitted a sample which will be returned to you under separate cover. The sample, referred to as the “Shirley Bag: Size Large,” consists of two components: a handbag and a zippered pouch. The handbag is constructed of transparent plastic sheeting. It is designed and sized to contain the small personal effects normally carried on a daily basis. It has two leather handles which are square in shape and coordinate with the interior pouch. The handbag measures approximately 10” (w) x 11” (h) x 5.25” (d). You stated in your letter that the zippered pouch is constructed of leather. The pouch has a lined interior and a zippered top closure. It is sized to fit securely inside the handbag. The handbag and pouch are considered to be a set for tariff purposes, General Rule of Interpretation 3(b) of the Harmonized Tariff Schedule of the United States (HTSUS), noted. The pouch serves as an optional insert. The handbag will provide the majority of the storage and is fully functional as a handbag without the optional pouch. As such, the essential character of the article is imparted by the handbag. The applicable subheading for the handbag with pouch will be 4202.22.1500, HTSUS, which provides for handbags, whether or not with shoulder strap, including those without a handle, with outer surface of sheeting of plastic or of textile materials, with outer surface of sheeting of plastics. The general rate of duty will be 16 percent ad valorem. Effective July 6, 2018, the Office of the United States Trade Representative (USTR) imposed an additional tariff on certain products of China classified in the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(b), HTSUS. The USTR imposed additional tariffs, effective August 23, 2018, on products classified under the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(d), HTSUS. Subsequently, the USTR imposed further tariffs, effective September 24, 2018, on products classified under the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(f) and U.S. Note 20(g), HTSUS. For additional information, please see the relevant Federal Register notices dated June 20, 2018 (83 F.R. 28710), August 16, 2018 (83 F.R. 40823), and September 21, 2018 (83 F.R. 47974). Products of China that are provided for in subheading 9903.88.01, 9903.88.02, 9903.88.03, or 9903.88.04 and classified in one of the subheadings enumerated in U.S. Note 20(b), U.S. Note 20(d), U.S. Note 20(f) or U.S. Note 20(g) to subchapter III shall continue to be subject to antidumping, countervailing, or other duties, fees and charges that apply to such products, as well as to those imposed by the aforementioned Chapter 99 subheadings. Products of China classified under subheading 4202.22.1500, HTSUS, unless specifically excluded, are subject to the additional 10 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, 9903.88.03, in addition to subheading 4202.22.1500, HTSUS, listed above. The tariff is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the notice cited above and the applicable Chapter 99 subheading. 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 https://hts.usitc.gov/current. 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 vikki.lazaro@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division