The tariff classification of handbags and tote bags from El Salvador.

NY K85457 April 30, 2004 CLA-2-42:RR:NC:TA:341 K85457 CATEGORY: Classification TARIFF NO.: 4202.22.4500; 4202.92.1500 Mr. Mike Bock Blanchard Court Bags 1465 N. Blanchard Court Wheaton, IL 60187 RE: The tariff classification of handbags and tote bags from El Salvador. Dear Mr. Bock: In your letter dated April 19, 2004, you requested a classification ruling for handbags and tote bags. You have submitted four samples with your request identified as styles HB, SP, H2C and MPW. Styles HB and SP are ladies handbags designed to contain the small personal effects a lady would normally carry on a daily basis. Each bag is manufactured with an exterior surface of 100% cotton quilted fabric. The interior of each bag consists of a textile-lined compartment with an open back wall pocket. The top of each bag is secured by means of a textile loop over a wooden button-like closure. The handbags measure approximately 10 ½”(W) x 6 ½”(H) and 10”(H) x 12.5”(W). Styles H2C and MPW are open top, double handle tote bags designed to contain personal effects and accessories on a daily basis. Both bags are manufactured with an exterior surface of 100% cotton quilted fabric. The bags feature a textile-lined interior compartment with open pockets on either wall. They measure approximately 11”(H) x 17.25”(W). Your samples are being returned as requested. The applicable subheading for the styles HB and SP, the handbags, 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, of vegetable fibers and not of pile or tufted construction, of cotton. The duty rate will be 6.3 percent ad valorem. The applicable subheading for styles H2C and MPW, the tote bags, will be 4202.92.1500, HTS, which provides for travel, sports and similar bags, with outer surface of textile materials, of vegetable fibers and not of pile or tufted construction, of cotton. The duty rate will be 6.3 percent ad valorem. 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