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NY C85886

May 5, 1998

CLA-2-42:RR:NC:3:341 C85886


TARIFF NO.: HTS 4202.22.8050, 4202.92.3031

Ms. Ann Vietello
Etienne Aigner
47 Brunswick Ave.
Edison, N.J. 08818-3111

RE: The tariff classification of handbags, tote bags and accessories from China.

Dear Ms. Vietello:

In your letter dated March 4, 1998 you requested a classification ruling.

You have submitted three samples of ladies bags which will be presented on importation containing various accessories. The samples are identified as "Easential" styles 24100, 66105, and " Canvas Essentials Shoulder Bag". In a letter dated March 24, 1997, you indicated that the goods will be imported packed ready for retail sale without repacking.

"Easential" style 24100, consists of a shoulder tote bag manufactured of man-made textile materials. A toiletry bag, credit card wallet and eyeglass case of matching materials are placed within the tote.

"Easential" style 66105, is a shoulder tote bag manufactured of leather exterior and man-made textile inner materials. The bag contains a credit card wallet of man-made textile materials.

The "Canvas Easential Shoulder Bag" is a ladies shoulder bag manufactured of man-made textile canvas materials outer surface and an inner lining of cotton twill. A matching clutch purse is placed within.

The General Rules of Interpretation (GRI's) set forth the manner in which merchandise is to be classified under the HTSUSA. GRI 1 requires that classification be determined first according to the terms of the headings of the tariff and any relative section or chapter notes and, unless otherwise required, according to the remaining GRI'S, taken in order.

The issue to be address in this case is whether the bags with accessories are classifiable as a "set" or under separate provisions in the tariff. In this instant, because no subheading, by itself, covers the subject merchandise, classification cannot be determined by applying GRI 1 alone. GRI 2 provides in pertinent part that the classification of goods consisting of goods classifiable in more than one equally provided provision shall be according to the principles of GRI 3.
GRI 3, HTSUSA, provides , in part that when by application of Rule 2(b) or for any other reason, sets of goods which are prima facie classifiable under two or more headings, classification shall be as if they consists of the component which gives them their essential character. The tariff indicates that goods are considered a set if the goods, which are packaged together, are dedicated to a "particular need" or "specific activity". In the instant case, the three samples each consist of goods classified prima facie within equal subheadings.

The tote bag , of man-made textile materials, style 24100 is classifiable in subheading 4202.92.3031, HTSUSA. The credit card wallet and eyeglass case are each classifiable in subheading 4202.32.9550.

The tote bag, of leather, style 66105, is classifiable in subheading 4202.91.0030, HTSUSA. The credit card wallet is classifiable in subheading 4202.32.9550, HTSUSA.

The shoulder bag and clutch bags, of man-made textile materials, style "Canvas Easential Shoulder Bag", are each classified within the subheading for "HANDBAGS" in tariff subheading 4202.22.8050, HTSUSA.

Styles 24100 and 66105 will be classified as "sets" as provided by GRI 3(b). The essential character is imparted by the tote bag. The remaining sample, "Canvas Easential Shoulder Bag" does not satisfy the requirement that the goods be classifiable in two or more equal tariff provisions since they each are classified as "HANDBAGS".

The applicable subheading for style 24100 will be tariff number 4202.92.3031, HTSUSA, which provides for travel, sport and similar bags, with outer surface of textile materials, of man-made fibers. The duty rate will be 19 percent ad valorem.

The applicable subheading for style 66105 will be tariff number 4202.91.0030, HTSUSA, which provides for travel, sport and similar bags with outer surface of leather. The duty rate will be 5 percent ad valorem.

The applicable subheading for each of the two bags of style "Canvas Easential Shoulder Bag" of man-made textile materials will be tariff number 4202.22.8050, HTSUSA.

Goods classified within tariff provisions 4202.22.8050, 4202.32.9550 and 4202.92.3031 fall 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 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).

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 212-466-5893.


Robert B. Swierupski

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