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NY N023561




March 13, 2008

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

CATEGORY: CLASSIFICATION

TARIFF NO.: 4202.22.8050, 4202.22.1500

Helena Cooper
Original Concepts, Inc.
701 E. 3rd Street, Suite 130
Los Angeles, CA 90013

RE: The tariff classification of novelty handbags from China

Dear Ms. Cooper:

In your letter dated February 16, 2008 on behalf of Smiffys, you requested a classification ruling. The samples which you submitted are being returned as requested.

Style 30574 is a novelty handbag constructed with an outer surface of plastic sheeting material. It is a handbag designed and sized to contain the small personal effects that would be carried on a daily basis. The bag features a main compartment with a drawstring closure. It measures approximately 5.75” (W) X 6.75” (H).

Style 30232 is a novelty handbag constructed with an outer surface of 50% polyester and 50% cotton textile material. It is a handbag designed and sized to contain the small personal effects that would be carried on a daily basis. The handbag is shaped-like a book with white ribbed edges on three sides to resemble pages. The bag has a main compartment with a zipper closure on the back exterior and a carrying strap. It measures approximately 6.5” (W) x 8” (H) x 1.75” (D).

We note that the fiber content of style 30232 is a 50/50 blend. Section XI, Note (2) A, Harmonized Tariff Schedule of the United States (HTSUS), states:

When no one textile material predominates by weight, the goods are to be classified as if consisting wholly of that one textile material which is covered by the heading which occurs last in numerical order among those which equally merit consideration. Therefore, since style 30232 is a blend of 50% polyester, 50% cotton, will be classified under the provision that occurs last – that is, man-made fibers.

Please note that items that are claimed to be constructed from a 50/50 blend are subject, upon importation, to laboratory analysis by the Customs and Border Protection to verify the actual weight of the component fibers. Please be advised that a slight variation from the above stated fiber content may affect the classification and the textile category designation of the subject items.

Style 30595 is a novelty handbag constructed with an outer surface of 100% polyester textile material. It is designed and sized to contain the small personal effects that would be carried on a daily basis. The bag features a textile-lined compartment with a drawstring closure. It measures approximately 6” (W) x 9” (H).

The applicable subheading for the style 30574 will be 4202.22.1500, HTSUS, which provides, in part, 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 applicable subheading for styles 30232 and style 30595 will be 4202.22.8050, HTSUS, 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.

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 falls 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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