The tariff classification of a handbag and cellular phone case from China.

NY E87809 October 13, 1999 CLA-2-42:RR:NC:341:E87809 CATEGORY: Classification TARIFF NO.: 4202.22.8050 Mr. Alan Woodruff Lerner New York 460 West 33rd Street New York, NY 10001 RE: The tariff classification of a handbag and cellular phone case from China. Dear Mr. Woodruff: In your letter dated September 27th, 1999, you requested a classification ruling. The sample submitted with your request is identified as style number 9492 and consists of a handbag and cellular phone case. Both items have an exterior surface of 100% nylon. The handbag measures approximately 8" in height by 9 3/4" in width by a 3 1/4" gusset. The cell phone case measures approximately 6" in height by 3 1/2" in width. The handbag consists of a zippered single central compartment with no additional features and a zippered front exterior compartment that contains open pockets on the back wall. The cell phone case is secured by a front flap with hook and loop closure and is attached to the shoulder strap on the bag by a hook and loop closure. Pursuant to General Rule of Interpretation 3 (b), the items are considered a set: both are designed to be used together and share the common purpose of carrying, protecting, and storing the contents contained therein. The handbag imparts the essential character of the set. If imported separately, the cell phone case is classifiable under HTS subheading 4202.92.9026 and the handbag is classifiable under HTS subheading 4202.22.8050. The applicable subheading for style #9492, the handbag and cellular phone case, will be 4202.22.8050, Harmonized Tariff Schedule of the United States (HTS), which provides for handbags, whether or not with shoulder strap…with an 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 and 4202.92.9026 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 sample is 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