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HQ 961239

March 8, 2000

CLA- 2 RR:CR:TE 961239 MBG


TARIFF NO: 4202.22.8050

Ms. Joanne Balice
CBI Distributing Corp.
2400 W. Central Road
Hoffman Estates, IL 60195-1930

RE: Tariff classification of a handbag from India; Revocation of Ruling PD C81765

Dear Mr. Balice:

On December 2, 1997, Customs issued PD C81765 to your company, regarding the tariff classification of a handbag from India. The handbag was originally classified under subheading 4202.22.4030 of the Harmonized Tariff Schedule of the United States Annotated (HTSUSA). Upon review, Customs has determined that the handbag was erroneously classified under subheading 4202.22.4030, HTSUSA, as a handbag with an outer surface of man-made fiber textile materials and containing braid. The Office of Regulations & Rulings has been advised by our New York office that the item under consideration did not contain any braiding and for that reason we are amending the previous ruling. The correct classification for the product should be under subheading 4202.22.8050, HTSUSA, based on classification as a handbag with an outer surface of textile material not containing any braid.


The item under review is a handbag, style #37707-7 made of textile materials with an outer surface of textile materials, of man-made fibers, not containing any braid. The merchandise measures approximately 6 inches x 8 inches in size. One side of the bag is decorated with eleven (11) embroidered flowers, measuring approximately 1/2 inch x 1 inch. Inserted in the middle of each flower is a round reflective disk. The bag has a zippered closure and a narrow textile shoulder strap.


Whether the handbag is classifiable under subheading 4202.22.8050, HTSUSA, rather than in subheading 4202.22.4030, HTSUSA? LAW AND ANALYSIS:

Classification under the HTSUSA is made in accordance with the General Rules of Interpretation (GRI). GRI 1 provides that the classification of goods shall be determined according to the terms of the headings of the tariff schedule and any relative Section or Chapter Notes. In the event that the goods cannot be classified solely on the basis of GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRIs may then be applied. The Explanatory Notes (EN) to the Harmonized Commodity Description and Coding System, which represent the official interpretation of the tariff at the international level, facilitate classification under the HTSUSA by offering guidance in understanding the scope of the headings and GRIs. Subheading 4202.22 covers “Handbags, whether or not with shoulder strap, including those without handle: with outer surface of sheeting of plastic or of textile materials. . . .”

When this product was originally reviewed by Customs an error occurred during classification at the eight digit subheading level. For tariff purposes, a handbag composed of an outer surface of textile materials, wholly or in part of braid falls into the eight digit subheading of 4202.22.4030, HTSUSA. Since the item under review does not contain braiding, the appropriate eight digit subheading level should be 4202.22.8050, HTSUSA. Subheading 4202.22.8050, provides for “Handbags. . . with an outer surface of textile materials, other, other, other, of man-made fibers.” Since the handbag is eo nomine provided for by subheading 4202.22.8050, it is classifiable under that tariff provision.


This ruling revokes PD C81765 and classifies the handbag under subheading 4202.22.8050, HTSUSA, which provides for “Handbags. . . with an outer surface of textile materials, other, other, other, of man-made fibers” with a general column one duty rate of 18.6 percent ad valorem and falling within textile category 670.


John Durant, Director
Commercial Rulings Division

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