The tariff classification of a handbag from China

N303344 April 5, 2019 CLA-2-42:OT:RR:NC:N4:441 CATEGORY: Classification TARIFF NO.: 4202.22.1500; 9903.88.03 Mr. Greg A. Montgomery OEC Logistics 11960 Westline Industrial Drive, Suite 350 Maryland Heights, MO 63146 RE: The tariff classification of a handbag from China Dear Mr. Montgomery: In your letter received in this office on March 7, 2019, you requested a tariff classification ruling on behalf of your client, Sissy and Snap, LLC. You have submitted a sample, which will be returned to you under separate cover. The submitted sample is a child’s handbag constructed with an outer surface of plastic sheeting. The interior has a polyester lining. The exterior has one zippered closure at the top and an open wall pocket on the back panel. It also has a detachable shoulder strap. The handbag is designed and sized to contain the child’s small personal effects normally carried on a daily basis. The bag measures approximately 7 inches (W) by 6.25 inches (L) by 2.5 inches (D). You state in your letter that the handbag is imported with several snap-on decorative components (ears, eyes, a nose, cheeks, and a mouth) that when attached to the bag create an animal face. The components and the handbag are considered composite goods for tariff purposes, General Rule of Interpretation 3(b) noted. The handbag is completely functional without the decorative components. As such, the essential character is imparted by the handbag. The applicable subheading for the handbag will be 4202.22.1500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for handbags, whether or not with shoulder strap, including those without a handle, with outer surface of sheeting of plastic or of textile materials, with outer surface of sheeting of plastics. The general rate of duty will be 16 percent ad valorem. Effective July 6, 2018, the Office of the United States Trade Representative (USTR) imposed an additional tariff on certain products of China classified in the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(b), HTSUS. The USTR imposed additional tariffs, effective August 23, 2018, on products classified under the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(d), HTSUS. Subsequently, the USTR imposed further tariffs, effective September 24, 2018, on products classified under the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(f) and U.S. Note 20(g), HTSUS. For additional information, please see the relevant Federal Register notices dated June 20, 2018 (83 F.R. 28710), August 16, 2018 (83 F.R. 40823), and September 21, 2018 (83 F.R. 47974). Products of China that are provided for in subheading 9903.88.01, 9903.88.02, 9903.88.03, or 9903.88.04 and classified in one of the subheadings enumerated in U.S. Note 20(b), U.S. Note 20(d), U.S. Note 20(f) or U.S. Note 20(g) to subchapter III shall continue to be subject to antidumping, countervailing, or other duties, fees and charges that apply to such products, as well as to those imposed by the aforementioned Chapter 99 subheadings. Products of China classified under subheading 4202.22.15, HTSUS, unless specifically excluded, are subject to the additional 10 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, 9903.88.03, in addition to subheading 4202.22.1500, HTSUS, listed above.The tariff is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the notice cited above and the applicable Chapter 99 subheading. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). 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