The tariff classification of a fashion accessory from China

N283172 March 10, 2017 CLA-2-42:OT:RR:NC:N4:441 CATEGORY: Classification TARIFF NO.: 4202.22.1500 Ms. Mimi R. Rodriguez PLS Custom House Brokers Inc. 5200 W. Loomis Road Greendale, WI 53129 RE: The tariff classification of a fashion accessory from China Dear Ms. Rodriguez: In your letter dated January 25, 2017, you requested a tariff classification ruling on behalf of your client, TGB Brands dba The Good Bead. Your sample will be returned under separate cover. The submitted sample is a handbag body. It is constructed with an outer surface of plastic sheeting. The articles will be used with interchangeable straps that detach. It will also be used with interchangeable front flaps that change the look of the bag. You have suggested classification of the handbag body under Heading 6307, which provides for other articles of textile. This article is not constructed of textile, it is constructed predominately of plastic sheeting. Moreover, articles are only classified as “other” articles when it is determined they are not specifically provided for elsewhere in the tariff. Handbags are specifically provided for in Heading 4202. Regarding incomplete handbags, the explanatory notes to General Rule of Interpretation (GRI) 2 (a) of the Harmonized Tariff Schedule of the United States (HTSUS) provide: The first part of Rule 2 (a) extends the scope of any heading which refers to a particular article to cover not only the complete article but also that article incomplete or unfinished, provided that, as presented, it has the essential character of the complete or finished article. The provisions of this Rule also apply to blanks unless these are specified in a particular heading. The term “blank” means an article, not ready for direct use, having the approximate shape or outline of the finished article or part, and which can only be used, other than in exceptional cases, for completion into the finished article or part (e.g., bottle preforms of plastics being intermediate products having tubular shape, with one closed end and one open end threaded to secure a screw type closure, the portion below the threaded end being intended to be expanded to a desired size and shape). At the time of importation the handbag body will be considered an incomplete handbag that is processed to the point of having the essential character of the handbags provided for in Heading 4202 of the HTSUS. The article can only be used for completion into a finished handbag. As such, it will be classified within Heading 4202. The applicable subheading for the handbag body will be 4202.22.1500, HTSUS, which provides for handbags, whether or not with shoulder strap, including those without handle, with outer surface of sheeting of plastic. The rate of duty is 16 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 https://hts.usitc.gov/current. 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 [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division