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

N044224 December 15, 2008 CLA-2-42:OT:RR:NC:N3:341 CATEGORY: Classification TARIFF NO.: 4202.92.3020, 4202.92.3031, 4202.92.0807, 4202.22.8050, 3924.90.5600 Lisa R. Collier Brand Science, LLC P.O. Box 740 313 E. Meeting Dandridge, TN 37725 RE: The tariff classification of a backpack, tote bag and handbag from China Dear Ms. Collier: This letter replaces NY Ruling N039255, dated October 20, 2008. You provided us with additional information regarding styles 4628, 4627, 4633, and 4634. A corrected letter follows. The samples you submitted are being returned. Style 4628 is a backpack constructed with an outer surface of man-made textile material. It is designed to provide storage, protection, organization and portability for clothing and personal effects during travel. The bag has a textile-lined interior compartment with a zippered pocket on a sidewall. On the opposite sidewall, there is a zippered pouch that is attached by five metal snaps and can be removed from the bag. The backpack and pouch are considered a composite good with the essential character imparted by the backpack. The bag has double carrying handles, in addition to, adjustable straps that are permanently attached to the rear exterior of the bag and allow the user to wear the bag on the back. The bag has an open top with a fold-over flap that secures with hidden magnetic closures. Under the flap, there is a hanging zippered pocket along the width of the bag. On the lower portion of the bag, there is a wrap-around zipper that opens to reveal an expandable bottom. A removable decorative two-piece charm is attached to the exterior of the bag. The backpack also has a protective plastic cover with a drawstring closure. The backpack measures approximately 15" (W) x 19" (H) x 6" (D). For tariff purposes, the backpack and charm will be classified together as a set. The backpack provides the essential character of the set. Style 4627 is a tote bag constructed with an outer surface of man-made textile material. It is designed to provide storage, protection, organization and portability for clothing and personal effects during travel. It has a textile-lined main compartment with open pockets on a sidewall. On the opposite sidewall, there is a zippered pouch that is attached by five metal snaps and can be removed from the bag. The tote bag and pouch are considered a composite good with the essential character imparted by the tote bag. Also in the bag, there are two flap pockets with hidden magnetic closures. The front exterior has a zippered hanging pocket along the width of the bag. The back exterior has an open pocket. The bag has double carrying handles, and an open top with a strap closure. A removable decorative two-piece charm is attached to the exterior of the bag. The tote bag also has a protective plastic cover with a drawstring closure. The tote bag measures 16" (W) x 13" (H) x 6" (D). For tariff purposes, the tote bag and charm will be classified together as a set. The tote bag provides the essential character of the set. Style 4633 is an insulated cooler bag constructed with an outer surface of man-made textile material. It is designed to provide storage, protection, organization, and portability to food and beverages during travel. The bag is also designed to maintain the temperature of food and beverages. The interior has a removable compartment divider that is attached by hook-and-loop strips. There also is a zippered pocket on the back wall. There is a layer of foam plastics between the outer surface and the waterproof lining. The bag has a zipper closure along three sides, an adjustable shoulder strap, in addition to, a top carrying handle. The front exterior of the bag has a hanging zippered pocket along the width of the bag. A removable decorative two-piece charm is attached to the exterior of the bag. The cooler bag also has a protective plastic cover with a drawstring closure. The cooler bag measures approximately 10" (W) x 7.50" (H) x 6" (D). For tariff purposes, the cooler bag and charm will be classified together as a set. The cooler bag provides the essential character of the set. Style 4634 is a handbag constructed with an outer surface of man-made textile material. It is designed and sized to contain the small personal effects that would normally be carried on a daily basis. The bag has a textile-lined main compartment with a zippered pocket on a sidewall. On the opposite sidewall, there is a zippered pouch that is attached by five metal snaps and can be removed from the bag. The handbag and pouch are considered a composite good with the essential character imparted by the handbag. The bag features a dual metal zipper closure, a removable shoulder strap with metal carabineers at the ends, and a carrying handle. The front exterior of the bag has a zippered hanging pocket along the width of the bag. A removable decorative two-piece charm is attached to the exterior of the bag. The handbag has a protective plastic cover with a drawstring closure. The handbag measures approximately 12" (W) x 10" (H) x 5" (D). For tariff purposes, the handbag and charm will be classified together as a set. The backpack provides the essential character of the set. In your letter, you suggest classification under subheading 4202.92.3031, Harmonized Tariff Schedule of the United States (HTSUS), which provides for travel, sports, and similar bags with outer surface of textile material. Classification under the HTSUS is made in accordance with the General Rules of Interpretation (GRI). Pursuant to GRI 1, goods shall be determined according to the terms of the headings of the tariff schedule and any relative Section or Chapter Notes under the heading that most specifically describes them. The handbag is not designed or sized to contain the larger personal effects that would normally be carried in a travel bag such as clothing, books, sundry articles or food. The handbag is more specifically classified under subheading 4202.22.8050, HTSUS. Style 4629 is a tote bag constructed with an outer surface of man-made textile material. It is designed to provide storage, protection, organization and portability for clothing and personal effects during travel. The bag has a textile-lined main compartment with a zippered pocket on a sidewall. On the opposite sidewall, there is a zippered pouch that is attached by five metal snaps and can be removed from the bag. The tote bag and pouch are considered a composite good with the essential character imparted by the tote bag. The bag has an open top and double carrying handles. On the lower portion of the bag, there is a wrap-around zipper that opens to reveal an expandable bottom. The front exterior has a zippered hanging pocket along the width of the bag. A removable decorative two-piece charm is attached to the exterior of the bag. The tote bag, also, has a protective plastic cover with a drawstring closure. The tote bag measures approximately 15" (W) x 14" (H) x 5.25" (D). For tariff purposes, the tote bag and charm will be classified together as a set. The tote bag provides the essential character of the set. The applicable subheading for style 4628 will be 4202.92.3020, HTSUS, which provides for travel, sports, and similar bags, with outer surface of textile materials, other, other, of man-made fibers, backpacks. The duty rate will be 17.6% ad valorem. The applicable subheading for styles 4627 and 4629 will be 4202.92.3031, HTSUS, which provides for travel, sports and similar bags, with outer surface of textile materials, other, of man-made fibers, other. The duty rate will be 17.6 percent ad valorem. The applicable subheading for style 4633 will be 4202.92.0807, HTSUS, which provides for an insulated food and beverage bags, with outer surface of textile materials, other, of man-made fibers. The duty rate will be 7% ad valorem. The applicable subheading for style 4634 will be 4202.22.8050, HTSUS, which provides for handbags, whether or not with shoulder strap, including those without handles, with outer surface of textile material, other, other, of man-made fibers. The duty rate will be 17.6% ad valorem. The applicable subheading for the plastic protective cover for all styles will be 3924.90.5600, HTSUS, which provides for …other household articles…of plastics: other: other. The rate of duty will be 3.4 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/. 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/. HTSUS 4202.92.3020, 4202.92.3031, 4202.92.0807, and 4202.22.8050 fall within textile category 670. With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries. Quota and visa requirements are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information on quota and visa requirements applicable to this merchandise, we suggest you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” which is available on our web site at www.cbp.gov. For current information regarding possible textile safeguard actions on goods from China and related issues, we refer you to the web site of the Office of Textiles and Apparel of the Department of Commerce at otexa.ita.doc.gov. 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