The tariff classification of handbags from China

N065957 July 23, 2009 CLA-2-42:OT:RR:NC:N4:441 CATEGORY: Classification TARIFF NO.: 4202.22.8050; 4202.22.1500 Brenda Bodnar Nine West Footwear Corporation 180 Rittenhouse Circle Bristol, PA 19007 RE: The tariff classification of handbags from China Dear Ms. Bodnar: In your letter dated June 22, 2009, you requested a tariff classification ruling. Your samples will be returned to you. Style J-0000903NC is a handbag constructed with an outer surface of man-made textile material. It is designed and sized to contain the small personal effects normally carried on a daily basis. The bag has a textile-lined center compartment that separates it into three sections. This center compartment has two open pockets, a zippered pocket, three slot pockets for credit cards or identification and a top zipper closure. The sections on the opposite sides of this compartment are textile-lined with open tops and no additional features. The front exterior of the bag has an open pocket with a snap closure, and an overlapping metal zipper pocket. The bag has double shoulder straps and measures approximately 12” (W) at the opening x 9.5” (H) x 4.5” (D). Style J-0000503NC is a handbag constructed with an outer surface of polyvinyl chloride (PVC) plastic sheeting. It is designed and sized to contain the small personal effects normally carried on a daily basis. The bag has a textile-lined center compartment that separates it into three sections. This center compartment has a top zipper closure and no additional features. The sections on the opposite sides of the center compartment are textile-lined with open tops. One section features two open pockets, one zippered pocket and three slot pockets for credit cards or identification. The front exterior, rear exterior, and both side ends of the bag have open pockets. The bag has a removable, adjustable shoulder strap with metal clips at the ends, and double carrying handles. It measures approximately 12” (W) x 8” (H) x 5.5” (D). The applicable subheading for style J-0000903NC will be 4202.22.8050, Harmonized Tariff Schedule of the United States (HTSUS), which provides for handbags, whether or not with shoulder strap, including those without handles, with outer surface of textile materials, other, other, other, of man-made textile materials. The rate of duty will be 17.6% ad valorem. The applicable subheading for style J-0000503NC will be 4202.22.1500, HTSUS, which provides for 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% 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