CBP Ruling I88549 — The tariff classification of a clutch purse and a paper hat from China.

Tariff classification

Headings: 4202, 6504

Product description

You have submitted two samples with your request, identified as style numbers 252162 and 150258. Style 252162, described as a “Box Clutch”, is a square-shaped ladies handbag wholly covered on the exterior with denim textile material. It is said to be wholly of cotton. The interior is textile lined with no additional features. The purse measures approximately 7 ¼” x 3 ¼” x1 ½”. Style 150258, described as a “Straw Hat”, is a crocheted hat made of woven paper straw. You have stated that the hat will be imported as a bonus item for a handbag. Your samples are being returned as requested.

CBP rationale

The applicable subheading for style 252162, the handbag, will be 4202.22.4500, Harmonized Tariff Schedule of the United States (HTS), which provides for handbags, whether or not with shoulder strap, including those without handle, with outer surface of textile materials, other, of vegetable fibers and not of pile or tufted construction, of cotton. The applicable subheading for style 150258, the paper hat, will be 6504.00.6000, HTS, which provides for “Hats and other headgear, plaited or made by assembling strips of any material, whether or not lined or trimmed: Of vegetable fibers, of unspun fibrous vegetable materials, of paper yarn or of any combination thereof: Not sewed”.

Full text

NY I88549 November 25, 2002 CLA-2-42:RR:NC:TA:341 I88549 CATEGORY: Classification TARIFF NO.: 4202.22.4500; 6504.00.6000 Ms. Carol Krupskas Kamino International Transport, Inc. Airport Ind. Office Park, Bldg. B4A 145th Avenue at Hook Creek Blvd Valley Stream, NY 11581 RE: The tariff classification of a clutch purse and a paper hat from China. Dear Ms. Krupskas: In your letter dated November 18, 2002, on behalf of Tommy Hilfiger Handbags and Small leather goods, Inc., you requested a tariff classification ruling for a clutch purse and a paper hat. You have submitted two samples with your request, identified as style numbers 252162 and 150258. Style 252162, described as a “Box Clutch”, is a square-shaped ladies handbag wholly covered on the exterior with denim textile material. It is said to be wholly of cotton. The interior is textile lined with no additional features. The purse measures approximately 7 ¼” x 3 ¼” x1 ½”. Style 150258, described as a “Straw Hat”, is a crocheted hat made of woven paper straw. You have stated that the hat will be imported as a bonus item for a handbag. Your samples are being returned as requested. The applicable subheading for style 252162, the handbag, will be 4202.22.4500, Harmonized Tariff Schedule of the United States (HTS), which provides for handbags, whether or not with shoulder strap, including those without handle, with outer surface of textile materials, other, of vegetable fibers and not of pile or tufted construction, of cotton. The rate of duty will be 6.5 percent ad valorem. The applicable subheading for style 150258, the paper hat, will be 6504.00.6000, HTS, which provides for “Hats and other headgear, plaited or made by assembling strips of any material, whether or not lined or trimmed: Of vegetable fibers, of unspun fibrous vegetable materials, of paper yarn or of any combination thereof: Not sewed”. The rate of duty will be 96.4 cents/doz. plus 4.7 percent ad valorem. 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 646-733-3041. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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