The tariff classification of handbags from China.

NY G80348 August 10, 2000 CLA-2-42:RR:NC:341:G80348 CATEGORY: Classification TARIFF NO.: 4202.22.1500; 4202.22.8050 Ms. Alyce McGarvin K Mart Corporation 3100 West Big Beaver Road Troy, MI 48084 RE: The tariff classification of handbags from China. Dear Ms. McGarvin: In your letter dated July 31st, 2000, you requested a classification ruling. The samples submitted with your request are handbags designed to carry money, keys, and small accessories on a daily basis. Style 8164, as identified on the hangtag, measures approximately 8 3/4" x 10" x 4" and is manufactured of a sheeting of plastic. The interior is lined and consists of a single compartment with a zippered back wall pocket. A drawstring closure and a front flap with a "belt buckle" closure secure the top opening. There is an open pocket on the front exterior that contains multiple credit card slots and a vinyl window for an ID card. Two straps that can be fitted into one strap by means of a zipper are located on the rear of the bag and enable use as a backpack. Style 8414, as identified on the hangtag, is manufactured of textile material of man-made fibers and measures approximately 8" x 8" x 2 1/4". The bag consists of a central, lined compartment with a back wall zippered pocket and an auxiliary compartment on the rear exterior that contains multiple credit card slots. The front exterior has a pocket that is secured by a hook and loop closure. An adjustable shoulder strap is permanently attached to the bag. Style 8415 is manufactured of textile material of man-made fibers and measures approximately 11 1/2" x 12" x 2 3/4". (A hangtag was not included with this item but was identified as style #8415 in the product literature you submitted). The bag consists of a central, lined compartment with a zippered back wall pocket and multiple credit card slots. The compartment is divided into two sections by a sewn-in piece of fabric. There is a pocket on both the front and rear exterior that is secured by a hook and loop closure. Two shoulder straps are permanently attached to the bag. The applicable subheading for 8164 will be 4202.22.1500, Harmonized Tariff Schedule of the United States (HTS), which provides for handbags, whether or not with shoulder strap…with outer surface of sheeting of plastic. The duty rate will be 17.6% ad valorem. The applicable subheading for 8414 and 8415 will be 4202.22.8050, Harmonized Tariff Schedule of the United States (HTS), which provides for handbags, whether or not with shoulder strap…other, other, other, of man-made fibers. The duty rate will be 18.6% 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). 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