The tariff classification of handbags and tote bags from China

N043818 December 5, 2008 CLA-2-42:OT:RR:NC:N3:341 CATEGORY: Classification TARIFF NO.: 4202.21.9000, 4202.91.0030 Krystal Mehnert Donna Karan 580 Gotham Parkway Carlstadt, N.J. 07072 RE: The tariff classification of handbags and tote bags from China Dear Ms. Mehnert: In your letter dated November 3, 2008 you requested a tariff classification ruling. The samples which you submitted are being returned as requested. Style R1913903 is a tote bag constructed with an outer surface of 100% leather. The bag is designed and sized to provide storage, protection, portability, and organization to clothing and other personal effects during travel. It features a textile-lined main compartment with a zippered pocket and two open pockets on the same sidewall. The bag secures with a metal zipper closure and has a single shoulder strap. The exterior of the bag has elastic open pockets at each end. It measures approximately 13” (W) x 16” (H) x 4.5” (D). Style R1913904 is a tote bag constructed with an outer surface of 100% leather. The bag is designed and sized to provide storage, protection, portability, and organization to clothing and other personal effects during travel. The bag has a textile-lined interior with a zippered compartment that divides the center into three separate sections. One of the sections has a zippered pocket and two open pockets on the same sidewall. It has an open top with a hidden magnetic closure and double carrying handles. The exterior of the bag has elastic open pockets at each end. It measures approximately 13.5” (W) x 13.5” (H) x 3” (D). Style R1911004 is a compartmentalized handbag constructed with an outer surface of 100% leather. The bag is designed and sized to contain money, keys, and small accessories that are carried on a daily basis. It features a textile-lined interior with a zippered compartment that divides the center into three separate sections. One of the sections has a zippered pocket and two open pockets on the same sidewall. It has an open top with a hidden magnetic closure and double carrying handles. It measures approximately 11” (W) x 11” (H) x 4” (D). Style R1913403 is a handbag constructed with an outer surface of 100% leather. The bag is designed and sized to contain money, keys, and small accessories that are carried on a daily basis. It features a textile-lined main compartment with a zippered pocket and two open pockets on the same sidewall. The bag secures with a metal zipper closure and has a single shoulder strap. It measures approximately 13” (W) x 10” (H) x 5” (D). The applicable subheading for styles R1913903 and R1913904 will be 4202.91.0030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for travel, sport, and similar bags, with outer surface of leather. The rate of duty will be 4.5% percent ad valorem. The applicable subheading for styles R1911004 and R1913403 will be 4202.21.9000, HTSUS, which provides for 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 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/. 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