The tariff classification of a ladies cotton canvas handbag and a PVC tote bag from China

NY J87759 August 1, 2003 CLA-2-42:RR:NC:3:341 J87759 CATEGORY: Classification TARIFF NO.: 4202.22.4500, 4202.92.4500 Melissa Weiss C/o Barthco International, Inc. 721 Chestnut Street Philadelphia, PA 19106 RE: The tariff classification of a ladies cotton canvas handbag and a PVC tote bag from China Dear Ms. Weiss: In your letter dated July 29th, 2003 you requested a tariff classification ruling. The ruling request is on behalf of Nine West, Inc. The sample submitted, identified as the “Greenhouse Bag”, is a ladies handbag made of cotton canvas and a tote bag made of PVC sheeting. The ladies cotton canvas handbag measures approximately 12”W x 8”H x 5”D. The lined interior of the item features two open pockets on one side and a zippered wall pocket on the other. The bag has a zippered enclosure across its top and a carrying strap. The applicable subheading for the ladies 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 4 percent ad valorem. HTS 4202.22.4500 falls within textile category designation 369. Based upon international textile trade agreements, products of China are not currently subject to quota and the requirement of a visa. The PVC tote bag measures approximately 14 ½”W x 10”H x 6”D. The open bag has two matching round carrying handles. The applicable subheading for the PVC tote bag will be 4202.92.4500, HTS, which provides for travel, sports, and similar bags, with outer surface of sheeting of plastic or of textile materials, other. The rate of duty will be 20 percent 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