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June 9, 1999

CLA-2-42:RR:NC:341 E82122


TARIFF NO.: 4202.22.8050

Ms. Tammy Tetzlaff
Kohl's Department Stores
N56 W17000 Ridgewood Drive
Menomonee Falls, Wisconsin 53051

RE: The tariff classification of handbags from China.

Dear Ms. Tetzlaff:

In your letter dated May 20, 1999, you requested a classification ruling for ladies handbags.

The samples submitted with your request are identified as style numbers LH0301 A/B/C, LH0304 A/B/C, and LH0803 A/B/C. The items are handbags designed to carry money, keys, and small accessories during travel. Each has an external surface of 100% nylon.

On the exterior of the bag, style LH0301 A/B/C features zippered side pockets a detachable, adjustable shoulder strap, and an open pocket on the rear of the bag. The opening of the bag and front open pouch are concealed by a front flap with a magnetic snap closure that covers the entire front of the bag. The interior of the bag is lined and contains a zippered pocket and an open pocket. The dimensions of the bag are (L) 12.5" x (W) 8.4" x (H) 5.25". A small toiletry bag of clear PVC is imported with and sold with the item. The articles are imported packed ready for retail sale and are considered to be a set within GRI 3(b): they share the common purpose of containing personal effects. The handbag imparts the essential character; therefore the clear PVC toiletry bag is classifiable with the handbag and subject to the same duty rate.

Style LH0304 A/B/C is a "hobo" style handbag with a permanently attached shoulder strap. The front exterior of the bag features a pocket with a center magnetic snap closure. The interior of the bag is lined and contains a zippered pocket. The dimensions of the bag are (L) 10.25" x (W) 3.5" x (H) 11/5".

Style LH0803 A/B/C has three separate compartments, two of which have full-length zippered closures. The center compartment has a zip-around closure and contains two compartments (separated by a zippered pocket) that contain multiple card slots and open pockets. The bag has two permanently attached shoulder straps at the top and an open pocket on the rear of the bag. The dimensions of the bag are (L) 7.5" x (W) 2" x (H) 7".

The applicable subheading for the handbags will be 4202.22.8050, 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, other, other, other, of man-made fibers. The duty rate will be 18.8% ad valorem.

Items classifiable under HTS subheading 4202.22.8050 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.

Please note, item LH0301, handbag portion only, is subject to quota and requirement of a visa. The toiletry bag of PVC is not currently subject to quota or visa restrictions.

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.USTREAS.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.

Your samples are being returned as requested.

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.


Robert B. Swierupski

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