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NY N011974




June 28, 2007

CLA-2-42:RR:NC:N3:341

CATEGORY: CLASSIFICATION

TARIFF NO.: 4202.22.1500, 4202.32.1000, 4202.92.4500, 4820.10.2020, 6601.99.0000, 8470.41.0040, 7326.20.0070

Michelle Green
Maersk Customs Services, Inc.
230-79 International Airport
Center Blvd.
Building D, Suite 210
Jamaica, NY 11413

RE: The tariff classification of handbags and accessories from China

Dear Ms. Green:

In your letter dated May 22, 2007, you requested a tariff classification ruling on behalf of your client, Rosetti Handbags, Inc. Your samples will be returned as requested.

You have asked what constitutes classification as a set as opposed to classifying the items separately. The Explanatory Notes for GRI 3, Harmonized Tariff Schedule of the United States (HTSUS), set forth a three part test for "goods put up in sets for retail sale." In order to be considered a set, articles of a set must:
a) consist of at least two different articles which are prima facie, classifiable in different headings; (b) consist of products or articles put up together to meet a particular need or carry out a specific activity; and (c) be put up in a manner suitable for sale directly to users without repacking (e.g., in boxes or cases or on boards).

An article must meet all of the above conditions in order to be regarded as a "set" for tariff purposes. The fact that the accessories are packaged together for retail sale does not mean that the merchandise may be considered a set for tariff purposes. All of the items which are packaged together must be dedicated to a "particular need" or "specific activity." In the instant case, the mere fact that the items may be useful when traveling does not necessitate calling them a "set" for tariff purposes. The articles are all multi-dimensional and are not traditionally used together in such a way to meet a particular need or carry out a specific activity. For instance, items such as an umbrella and a wallet are used for very different purposes and do not normally meet the definition of a "set." Thus, it is the opinion of this office that the handbags and accessories are not sets according to GRI 3(b) and must be classified separately.

The submitted handbags, coin purses, wallets and card case are constructed with an outer surface of polyvinyl chloride (PVC) plastic sheeting material.

Style 11PIA01 consists of a PVC handbag, umbrella, and coin purse. The appropriate classification for the handbag is subheading 4202.22.1500, HTSUS, which provides for handbags, whether or not with shoulder strap, including those without handle, with outer surface of sheeting of plastic. The rate of duty will be 16 percent ad valorem

The umbrella is classifiable under subheading 6601.91.0000, HTSUS, which provides for UmbrellasOther: Having a telescopic shaft." The rate of duty will be free.

The coin purse is classifiable under subheading 4202.32.1000, HTSUS, which provides for articles of a kind normally carried in the pocket or in the handbag, with outer surface of sheeting of plastic, of reinforced or laminated plastics. The rate of duty will be 12.1 cents/kg + 4.6% ad valorem.

Style 12SOA86 consists of a PVC handbag, calculator, memo pad and checkbook cover. The appropriate classification for the PVC handbag is under subheading 4202.22.1500, HTSUS, which provides for handbags, whether or not with shoulder strap, including those without handle, with outer surface of sheeting of plastic. The rate of duty will be 16 percent ad valorem.

The calculator is classifiable under subheading 8470.10.0040, HTSUS, which provides for calculating machines; accounting machines, cash registers, postage-franking machines, inter alia, and similar machines, incorporating a calculating device: electronic calculators capable of operation without an external source of power, display only. The duty rate is free.

The memo pad is classifiable under subheading 4820.10.2020, HTSUS, which provides for memorandum pads, letter pads and similar articles (of paper or paperboard). The rate of duty will be free.

The checkbook cover is classifiable under subheading 4202.32.1000, HTSUS, which provides for articles of a kind normally carried in the pocket or in the handbag, with outer surface of sheeting of plastic, of reinforced or laminated plastics. The rate of duty will be 12.1 cents/kg + 4.6% ad valorem.

Style SAO68 consists of a PVC handbag and detachable card holder with key ring. The appropriate classification for the PVC handbag is under subheading 4202.22.1500, HTSUS, which provides for handbags, whether or not with shoulder strap, including those without handle, with outer surface of sheeting of plastic. The rate of duty will be 16 percent ad valorem.

The detachable card holder with key ring is classifiable under 4202.32.1000, HTSUS, which provides for articles of a kind normally carried in the pocket or in the handbag, with outer surface of sheeting of plastic, of reinforced or laminated plastics. The rate of duty will be 12.1 cents/kg + 4.6% ad valorem.

Style D8314 consists of a PVC tote bag, umbrella and coin purse/wallet. The appropriate classification for the PVC tote bag is under subheading 4202.92.4500, HTSUS, which provides for travel, sports and similar bags, with outer surface of plastic sheeting, other. The duty rate will be 20 percent ad valorem.

The umbrella is classifiable under subheading 6601.91.0000, HTSUS, which provides for "umbrellasother: having a telescopic shaft." The rate of duty will be free.

The coin purse/wallet is classifiable under subheading 4202.32.1000, HTSUS, which provides for articles of a kind normally carried in the pocket or in the handbag, with outer surface of sheeting of plastic, of reinforced or laminated plastics. The rate of duty will be 12.1 cents/kg + 4.6% ad valorem.

Style D10119 consists of a PVC handbag, detachable keychain, and coin purse. The appropriate classification for the PVC handbag is under subheading 4202.22.1500, HTSUS, which provides for handbags, whether or not with shoulder strap, including those without handle, with outer surface of sheeting of plastic. The rate of duty will be 16 percent ad valorem.

The detachable keychain is classifiable under subheading 7326.20.0070, HTSUS, which provides for other articles of iron or steel, articles of iron or steel wire, other. The rate of duty will be 3.9 percent ad valorem.

The coin purse is classifiable under 4202.32.1000, HTSUS, which provides for articles of a kind normally carried in the pocket or in the handbag, with outer surface of sheeting of plastic, of reinforced or laminated plastics. The rate of duty will be 12.1 cents/kg + 4.6% ad valorem.

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 646-733-3041.

Sincerely,

Robert B. Swierupski
Director,

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