The tariff classification of ladies' handbags from China.

NY E86711 September 20, 1999 LA-2-42:RR:NC:341:E86711 CATEGORY: Classification TARIFF NO.: 4202.22.8050; 4202.21.6000 Ms. Ludene Murphree Gap Inc. One Harrison Street San Francisco, CA 94105 RE: The tariff classification of ladies' handbags from China. Dear Ms. Murphree: In your letter dated September 3rd, 1999, you requested a classification ruling. The samples submitted with your request are identified as style numbers 695149, "oxford flat convertible handbag," #695155, "oxford double bag," and #695274, "back bag". Each item is a ladies' handbag designed to carry money, keys, and small accessories during travel. Style #695274 incorporates a detachable cell phone case. Style #695155 is a double compartment bag constructed of 100% polyester material that measures approximately 15 1/4" in height by 13" in width. Two separate compartments with zippered closures are joined together, both of which are lined. One of the compartments features a back wall zippered pocket. The bag incorporates a shoulder strap in which the two ends are attached by a hook and loop closure. Style #695149 is constructed of 100% polyester material and measures approximately 10" in height by 6 3/4" in width. The interior of the bag is lined and consists of a single compartment with a back wall zippered pocket. The bag has an adjustable, permanently attached strap that can be used as a shoulder or waist strap. Style #695274 has an exterior surface of leather on the front side of the bag, and an exterior surface of 100% nylon textile material on the rear side. The rear of the bag features a zippered pocket. The bag measures approximately 13 1/2" in height by 9 1/4" in width and has a full-length top zippered closure. The interior of the bag is lined and consists of a single compartment with a back wall zippered pocket. The bag incorporates an adjustable, permanently attached shoulder strap with a leather cell phone case attached to the strap by means of a hook and loop closure. The bag and cell phone case are presented as a set ready for retail sale. The applicable subheading for style #695155 and #695149 will be 4202.22.8050, Harmonized Tariff Schedule of the United States (HTS), which provides for handbags, whether or not with shoulder strap…with outer surface of textile materials, other, other, other, of man-made fibers. The duty rate will be 18.8% ad valorem. Style #695274 is considered to be a set within General Rule of Interpretation 3(b). The handbag imparts the essential character. The applicable subheading for style #695274 will be 4202.21.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for handbags, whether or not with shoulder strap…with outer surface of leather, of composition leather or of patent leather, other, valued not over $20 each. The duty rate will be 10% 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. 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.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. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). Your samples are being returned as requested. 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. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division