The tariff classification of a shoulder bag and an evening bag from China

NY I85807 September 5, 2002 CLA-2-42:RR:NC:3:341 I85807 CATEGORY: Classification TARIFF NO.: 4202.21.6000, 4202.22.8050 Gayle E. Williams Cost Import Analyst C/o Sears, Roebuck and Co. Dept 733IMP-BC 173AA 3333 Beverly Rd Hoffman Estates, IL 60179 RE: The tariff classification of a shoulder bag and an evening bag from China Dear Ms. Williams: In your letter dated August 27th, 2002 you requested a tariff classification ruling. The first sample submitted, identified as Style #15464, is a leather shoulder bag. The bag measures approximately 16”W x 10 ¾”H. The lined interior features a zippered wall pocket, four slots for business and credit cards, two loops for pens and pencils, and an open pocket fitted for a cell phone. The bag has a zippered enclosure across its top and a drop length handle designed to fit over the shoulder. The applicable subheading for the leather shoulder bag will be 4202.21.6000, 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 leather, of composition leather, or of patent leather, other, valued not over $20 each. The rate of duty will be 10 percent ad valorem. The second sample submitted, identified as Style #52001MF, is an evening bag constructed of micro-fiber polyester fabric. The bag measures approximately 6 ½”W x 5 ¼”H x 1 ¾”D and has a top zippered enclosure. The lined interior features a zippered wall pocket. The bag also has a slim, detachable carrying strap. The applicable subheading for the polyester evening bag will be 4202.22.8050, HTS, which provides for handbags, whether or not with shoulder strap, including those without handle, with outer surface of textile materials, other, of man-made fibers. The duty rate will be 18.1 per cent ad valorem. Both samples will be returned as requested. 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