The tariff classification of a handbag and shopping style tote bag from China

N037695 October 3, 2008 CLA-2-42:OT:RR:NC:N3:341 CATEGORY: Classification TARIFF NO.: 4202.22.1500, 4202.92.4500 Rita Grapp Liz Claiborne, Inc. One Liz Claiborne Avenue HQ 7th Floor North Bergen, N.J. 07047 RE: The tariff classification of a handbag and shopping style tote bag from China Dear Ms. Grapp: In your letter dated September 3, 2008 you requested a tariff classification ruling. The samples which you submitted are being returned as requested. Style SBRU5082 is a compartmentalized handbag constructed with an outer surface of polyvinyl chloride (PVC) plastic sheeting embossed to look like crocodile skin. It is designed and sized to contain the small personal effects that would normally be carried on a daily basis. It has a textile-lined interior with a zippered compartment in the center. On opposite sides of the center compartment, are additional compartments, one with a zippered pocket on the sidewall; the other, with two open pockets on the sidewall. The bag has a small flap that secures over all compartments with a magnetic snap closure. The front exterior has a flap pocket with a metal snap closure. The bag has double carrying handles and measures approximately 12” (W) x 11.5” (H) x 5” (D). Style SBRU5091 is a shopping style tote bag constructed with an outer surface of polyvinyl chloride (PVC) plastic sheeting. It is designed to provide storage, protection, and portability to cosmetics or toiletry items during travel. It has a textile-lined main compartment with a zippered pocket and two open pockets on the sidewalls. It has an open top with a magnetic snap closure and double carrying handles. The back exterior has an open pocket along the width of the bag and secures with a magnetic snap closure. It measures approximately 16” (W) x 11” (H). The applicable subheading for style SBRU5082 will be 4202.22.1500, Harmonized Tariff Schedule of the United States (HTSUS), which provides, in part, for handbags, whether or not with shoulder strap, including those without handle, with outer surface of sheeting of plastic. The rate of duty will be 16 percent ad valorem. The applicable subheading for style SBRU5091 will be 4202.92.4500, HTSUS, which provides for travel, sports and similar bags with outer surface of sheeting of plastic or of textile materials: other. The applicable rate of duty is 20 percent ad valorem. 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/. Your inquiry does not provide enough information for us to give a classification ruling on style SBRU5131. Your request for a classification ruling should include a sample. When this information is available, you may wish to consider resubmission of your request. We are returning any related samples, exhibits, etc. If you decide to resubmit your request, please include all of the material that we have returned to you. 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