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NY N024929




April 14, 2008

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

CATEGORY: CLASSIFICATION

TARIFF NO.: 4202.22.8050, 4202.92.3031, 4202.32.9550, 4202.32.1000

Sandra Cobs
Kohl’s Department Store
N56 W17000 Ridgewood Drive
Menomonee Falls, WI 53051

RE: The tariff classification of a handbag and tote bag with accessories from China

Dear Ms. Cobs:

In your letter dated March 19, 2008, you requested a classification ruling.

The samples submitted are referred as style HB18102C and HB18103C. Both styles are imported with a coin purse, spectacle case, and an identification card case. You have indicated in your letter that the above items are a set. However, for classification purposes, the items are not considered to be a set. Although sold together, the items are not designed to meet a particular need or carry out a specific activity. Consequently, each item is classifiable separately under its appropriate subheading.

Style HB18102C is a compartmentalized handbag. It is constructed with an outer surface of 100% polyester textile material. The handbag is designed and sized to carry money, keys and other small accessories on a daily basis. It has a main textile-lined compartment with a zippered wall pocket and two open wall pockets. This compartment secures with a top zipper closure. On opposite sides of the main compartment are additional compartments with open tops and no added features. The bag has two carrying handles and it measures approximately 14” (W) x 9” (H) x 4.25” (D). The sample is being returned to you.

Style HB18103C is a tote bag. It is constructed with an outer surface of 100% polyester textile material. The tote bag is designed to provide storage, protection, portability, and organization to personal effects during travel. The bag has a textile-lined interior compartment with a zippered wall pocket and two open wall pockets. It has a top zipper closure and two carrying handles. The bag has an exterior zippered pocket, and measures approximately 15.5” (W) x 12” (H) x 4.5” (W). We are retaining the sample.

In your ruling request, you state that style HB18103C is a handbag and is classified under 4202.22.8050, Harmonized Tariff Schedule of the United States (HTSUS) which provides for handbags, whether or not with shoulder strap, including those without handle, with outer surface of textile materials, other, other, of man-made fibers. However, the bag is more specifically provided for in heading 4202.92.3031 HTSUS, which provides for travel bags travel, sports and similar bags, with outer surface of textile materials, other, of man-made fibers, other.

The coin purses of styles HB18102C and HB18103C are constructed with an outer surface of 100% polyester textile material. The purses feature a single textile-lined compartment. They have a top zipper closure and measure approximately 6” (W) x 3.5” (H) x 1.5” (D).

The eyeglass cases of styles HB18102C and HB18103C are traditional clamshell-type spectacle cases with an exterior surface of 100% polyvinyl chloride (PVC) plastic sheeting. They have hinged lids and plastic inserts that are covered with a flocked material. They measure approximately 7” (L) x 0.5” (D).

The identification card cases of styles HB18102C and HB18103C are constructed with an outer surface of 100% polyvinyl chloride (PVC) plastic sheeting. They have zippered compartments with clear plastic windows for identification. They have open pockets on the front and back exterior and metal key rings. They measure approximately 4.5” (W) x 3” (H).

The applicable subheading for the handbag of style HB18102C will be 4202.22.8050, HTSUS, which provides, in part, for handbags, whether or not with shoulder strap, including those without handle, with outer surface of textile materials, other, other, of man-made fibers. The duty rate will be 17.6 percent ad valorem.

The applicable subheading for the tote bag of style HB18103C, will be 4202.92.3031, HTSUS, which provides for travel, sports, and similar bags, with outer surface of textile materials, other, of man-made fibers, other. The rate of duty will be 17.6% ad valorem.

The applicable subheading for the coin purses of styles HB18102C and HB18103C will be 4202.32.9550, HTSUS, which provides for articles of a kind normally carried in the pocket or in the handbag, with outer surface of textile materials, other, other, of man-made fibers. The rate of duty will be 17.6% ad valorem.

The applicable subheading for the spectacle cases of styles HB18102C and HB18103C will be 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.

The applicable subheading for the identification card cases of styles HB18102C and HB18103C will be 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/.

HTSUS 4202.22.8050, 4202.32.9550 and 4202.92.3031 fall within textile category 670. With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries. Quota and visa requirements are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information on quota and visa requirements applicable to this merchandise, we suggest you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” which is available on our web site at www.cbp.gov. For current information regarding possible textile safeguard actions on goods from China and related issues, we refer you to the web site of the Office of Textiles and Apparel of the Department of Commerce at otexa.ita.doc.gov.

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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