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NY E88037




October 15, 1999

CLA-2-42:RR:NC:TA: E88037

CATEGORY: CLASSIFICATION

TARIFF NO.: 4202.22.4030; 4202.22.8050

Ms. Sandra Kobs
Kohl’s Department Stores
N56 W17000 Ridgewood Drive
Menomonee Falls, WI 53051

RE: The tariff classification of handbags from China.

Dear Ms. Kobs:

In your letter dated September 27, 1999, you requested a tariff classification ruling for handbags.

You have submitted four samples, identified as style numbers LH1607, LH1605, LH1606 and LH1617B, which are ladies evening bags with braided shoulder straps. Style LH1607 has no braid. The bags are manufactured of an exterior surface of 100 percent acetate satin with textile interior linings. Styles LH1607, LH1605 and LH1606 are decorated with glass/plastic beads and/or rose buds on the exterior surface fabric. Their size ranges from approximately 6”(L) x 5 ½”(H) x 2 3/4”(W) to 7.75”(L) x 5”(H) x 5”(W). They are secured by means of a magnetic snap and/or zippered top closure. Styles LH1605 and LH1617B are being returned as requested. Styles LH1606 and 1607 are being retained for official purposes.

The applicable subheading for Styles LH1605, LH1606 and LH1617B, the handbags of 100 percent acetate (with braid), will be 4202.22.4030, Harmonized Tariff Schedule of the United States (HTS), which provides for handbags, whether or not with shoulder strap, including those without handle, with outer surface of textile materials, wholly or in part of braid, other, of man-made fibers. The rate of duty will be 7.9 percent ad valorem.

The applicable subheading for Style LH1607, the handbag of 100 percent acetate (without braid), will be 4202.22.8050, HTS, which provides for handbags, whether or not with shoulder strap, including those without handle, with outer surface of textile materials, other, other, other, of man-made fibers. The rate of duty will be 18.8 percent ad valorem.

HTS 4202.22.4030 and 4202.22.8050 falls within textile category designation 670. 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 and their quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information, we suggest that you check, close to the time of shipment, the U.S. Customs Service Textile Status Report, an internal issuance of the U.S. Customs Service, which is available at the Customs Web site at www.customs.gov. In addition, 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 and should also be verified at the time of shipment.

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 Kevin Gorman at 212-637-7091.

Sincerely,

Robert B. Swierupski
Director,

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