The tariff classification of a handbag from China

N329580 December 20, 2022 CLA-2-42:OT:RR:NC:N4:441 CATEGORY: Classification TARIFF NO.: 4202.21.6000; 4202.21.9000; 9903.88.03 Ms. Sandy Pray VCS Group, LLC 1407 Broadway New York, NY 10018 RE: The tariff classification of a handbag from China Dear Ms. Pray: In your letter dated November 28, 2022, you requested a tariff classification ruling. You submitted photographs and a detailed product description for our review. The article at issue, style VC-BROCK-CB, is a handbag. It is designed and sized to provide storage, protection, portability, and organization to small personal effects normally carried on a daily basis. The bag features an adjustable shoulder strap and measures approximately 9.5 inches (W) x 6 inches (H) x 2.5 inches (D). In your request, you stated that the front flap and one quarter of the back panel of the bag are constructed of 100% cotton textile material. You also stated that the remaining back panel, the side panels, and the bottom are composed of genuine bovine leather. The photographs provided indicate that the front flap also has thick leather trim and a decorative component of leather at the center. It is our determination that both the cotton textile and the leather components contribute equally to the overall design and aesthetic of the article. You have indicated that the leather material is a significantly higher value than the cotton material. As such, the leather imparts the essential character of the article, General Rule of Interpretation 3(b) of the Harmonized Tariff Schedule of the United States (HTSUS) noted. In your request, you suggested classification of the handbag under subheading 4202.22.4500, HTSUS, which provides for handbags, whether or not with shoulder strap, including those without handle, with outer surface of textile materials, of vegetable fibers and not of pile or tufted construction, of cotton. As stated above, the essential character is provided by the leather. The article will be classified accordingly. The applicable subheading for the handbag, if valued not over $20, will be 4202.21.6000, HTSUS, which provides for handbags, whether or not with shoulder strap, including those without handle, with outer surface of leather, of composition leather or of patent leather, other, valued not over $20 each. The general rate of duty will be 10 percent ad valorem. The applicable subheading for the handbag, if valued over $20, will be 4202.21.9000, HTSUS, which provides for handbags, whether or not with shoulder strap, including those without handle, with outer surface of leather, of composition leather or of patent leather, other, valued over $20 each. The general rate of duty will be 9 percent ad valorem. Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheadings 4202.21.6000 and 4202.21.9000, HTSUS, unless specifically excluded, are subject to an additional 25 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.03, in addition to subheadings 4202.21.6000 and 4202.21.9000, HTSUS, listed above. The HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, including information on exclusions and their effective dates, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china respectively. 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 the 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