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December 3,1998

CLA-2-42:SE:C:D:G02 D84862

CATEGORY: CLASSIFICATION

TARIFF NO.: 4202.21.6000, 4202.22.1500, 4202.22.6000, 4202.22.8050

Christine Basile
Kohl’s Department Stores, Inc.
N56 W17000 Ridgewood Drive
Menomonee Falls, Wisconsin 53051

RE: The tariff classification of a leather handbag, a vinyl handbag, a nylon fabric handbag, and a jute fabric handbag from China

Dear Ms. Basile:

In your letter dated November 2, 1998 you requested a tariff classification ruling.

The items which Kohl’s Department Stores, Incorporated intends to import are four small handbags. Style MS9106A has an outer surface predominantly of leather, a single magnetic snap closure at the midpoint of the top opening, an interior zippered side pocket, two leather carry handles, and a detachable leather shoulder strap. The value of this item is under $20. Style MS9107A has a plastic (vinyl) outer surface, a top zippered closure, an interior zippered side pocket, and a detachable, adjustable shoulder strap. Style MS9108 has two flaps with one positioned on top of the other and both secured by magnetic snaps. When the outermost flap is opened, it reveals two panels in a bifold configuration, one of which has a single card slot and a zippered pocket and the other multiple card slots and an open top pocket. The other flap covers a single zippered exterior side pocket. The outer surface of the bag is nylon fabric, and it has an adjustable shoulder strap. Style MS9109A has an outer surface predominantly of a fabric which you state in your letter to be 52.1 percent jute and 47.9 percent cotton. This bag has a zippered top closure, both an interior zippered and an interior open top side pocket, and a vinyl shoulder strap.

The applicable subheading for the predominantly leather handbag (style MS9106A) will be 4202.21.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for handbags, with outer surface of leather, other, valued not over $20 each. The rate of duty will be 10 percent ad valorem. The applicable subheading for the vinyl handbag (style MS9107A) will be 4202.22.1500, Harmonized Tariff Schedule of the United States (HTS), which provides for handbags, with outer surface of sheeting of plastic. The rate of duty for this item will be 18.4 percent ad valorem. The applicable subheading for the nylon bifold handbag (style MS9108) will be 4202.22.8050, Harmonized Tariff Schedule of the United States (HTS), which provides for handbags, with outer surface of textile materials, other, other, other, of man-made fibers. The rate of duty for this handbag will be 19 percent ad valorem. The applicable subheading for the predominantly jute handbag (style MS9109A) will be 4202.22.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for handbags, with outer surface of textile materials, other, of vegetable fibers and not of pile or tufted construction, other. The rate of duty for this handbag will be 6.2 percent ad valorem.

Item 4202.22.8050 falls within textile category designation 670. Item 4202.22.6000 falls within textile category designation 871. Based upon international textile trade agreements, products of China are subject to quota and the requirement of a visa.

The designated textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected. Part categories are the result of international bilateral agreements which are subject to frequent renegotiations and changes. To obtain the most current information available, we suggest that you check, close to the time of shipment, the Status Report on Current Import Quotas (Restraint Levels), an internal issuance of the U.S. Customs Service, which is available for inspection at your local Customs office.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). The samples are being returned herewith in accordance with your request.

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.

Sincerely,

Artis M. Morgan, Jr.
Port Director
Seattle


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