United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 1999 NY Rulings > NY E89512 - NY E89599 > NY E89555

Previous Ruling Next Ruling
NY E89555




November 19, 1999

CLA-2-42:RR:NC:341:E89555

CATEGORY: CLASSIFICATION

TARIFF NO.: 4202.22.4500; 4202.22.6000

Ms. Ludene Murphree
Gap Inc.
One Harrison Street
San Francisco, CA 94105

RE: The tariff classification of reversible handbags from China.

Dear Ms. Murphree:

In your letter dated November 8th, 1999, you requested a classification ruling.

The samples submitted are identified in your request as style numbers 243820 and 243821. The items are reversible handbags designed to carry money, keys, and small accessories on a daily basis. Each bag measures approximately 10" in width by 7" in height by a 2 1/2" gusset.

Both the exterior and interior of style 243820 are comprised of 100% cotton textile material. A self-shoulder strap with trim is permanently attached to the bag. The top opening of the bag is not secured by a closure.

One side (either the exterior or interior) of style 243821 is comprised of 100% flax, and the other of 100% cotton. A self-shoulder strap is permanently attached to the bag. Two separate cords tied in bows are inserted in the top of the bag near the opening, similar to a drawstring. The cords appear to be more ornamental than functional. Pursuant to General Rule of Interpretation (GRI) 3 (c), the bag will be classified as a handbag with an exterior surface of flax.

The applicable subheading for style #243820 will be 4202.22.4500, Harmonized Tariff Schedule of the United States (HTS), which provides for handbags, whether or not with shoulder strapwith outer surface of textile materials, other, of vegetable fibers and not of pile or tufted construction, of cotton. The duty rate will be 6.8% ad valorem.

The applicable subheading for style #243821 will be 4202.22.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for handbags, whether or not with shoulder strapwith outer surface of textile materials, other, of vegetable fibers and not of pile or tufted construction, other. The duty rate will be 6.1% ad valorem.

Items classifiable under HTS subheading 4202.22.4500 fall within textile category designation 369. Based upon international textile trade agreements products of China are subject to quota and the requirement of a visa.

Items classifiable under HTS subheading 4202.22.6000 fall within textile category designation 871. Based upon international textile trade agreements products of China are subject to 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).

Your samples are being returned as requested.

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,

Previous Ruling Next Ruling

See also: