The tariff classification of a tote bag, toiletry bag, and handbag from China and Indonesia

N033800 August 18, 2008 CLA-2-42:OT:RR:NC:N3:341 CATEGORY: Classification TARIFF NO.: 3926.90.3500, 4202.92.4500, 4202.21.9000 Melissa Fox Barthco International, Inc. 5101 S Broad Street Philadelphia, PA 19112-1404 RE: The tariff classification of a tote bag, toiletry bag, and handbag from China and Indonesia Dear Ms. Fox: In your letter dated July 15, 2008 on behalf of Marc Jacobs, Inc., you requested a tariff classification ruling. The samples submitted will be returned as requested. Style number M383025 is a cotton tote bag wholly covered on the exterior surface with plastic silver sequins. The bag is designed to provide storage, organization, protection and portability to personal effects during travel. The interior of the bag is lined and consists of a single compartment with a zippered wall pocket. It has an open top and double carrying handles. It measures approximately 13” (W) x 14.5” (H) x 0.25” (D). Style number M383449 is a toiletry bag constructed of cotton and coated on the exterior surface with polyvinyl chloride (PVC) plastic sheeting. It is designed to provide storage, protection, and portability to cosmetics or toiletry items during travel. The bag has a textile-lined interior compartment with no additional features and a top zipper closure. It measures approximately 10.5” (W) x 7” (H) x 0.25” (D). Style number M383409 is a leather handbag with a wrist strap. It is designed and sized to contain the small personal effects that a woman would typically carry on a daily basis. It features a textile-lined main compartment with no additional features and a top zipper closure. It measures approximately 9.25” (W) x 6.25” (H) x 0.25” (D). The applicable subheading for the tote bag will be 3926.90.3500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plastics… other: beads, bugles and spangles, not strung (except temporarily) and not set; articles thereof, not elsewhere specified or included: other. The rate of duty will be 6.5% ad valorem. The applicable subheading for the toiletry bag will be 4202.92.4500, HTSUS, which provides for travel, sport, and similar bags, with outer surface of plastic sheeting material, other. The rate of duty will be 20 percent ad valorem. The applicable subheading for the handbag will be 4202.21.9000, HTSUS, handbags, whether or not with shoulder straps, including those without handle, with outer surface of leather, other, valued over $20 each. The rate of duty will be 9%. 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 http://www.usitc.gov/tata/hts/. 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 646-733-3041. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division