The tariff classification of a handbag, messenger bag, and travel bag from the Philippines

N067537 July 31, 2009 CLA-2-42:OT:RR:NC:N4:441 CATEGORY: Classification TARIFF NO.: 4202.12.2035, 4202.92.4500, 4202.22.1500 Ruth Texeira Mountain Hardware, Inc. 14375 NW Science Park Drive Portland, OR 97229 RE: The tariff classification of a handbag, messenger bag, and travel bag from the Philippines Dear Ms. Texeira: In your letter dated June 30, 2009, you requested a tariff classification ruling. Your samples will be returned to you. Style OU3094 is a handbag constructed of nylon textile material laminated on the outer surface with thermoplastic urethane (TPU) sheeting plastic. The handbag is designed and sized to contain the small personal effects that would normally be carried on a daily basis. It has a textile-lined storage compartment. On the interior back wall there is a zippered pocket, slot pockets for identification or credit cards, and open pockets for a cell phone or pens. The front exterior has a flap that secures with a hook-and-loop closure. The bag has an adjustable shoulder strap and both side ends have an open elastic pocket. It measures approximately 9” (W) x 9.5” (H) x 4” (D). Style OU3086 is a messenger bag with a removable cell phone case. For tariff purposes, the items are considered a composite good with the messenger bag imparting the essential character. The messenger bag is constructed of nylon textile material that is laminated on the outer surface of the entire front of the bag with thermoplastic urethane (TPU) plastic sheeting. The bag is designed to transport items normally carried to and from the office or school. The interior of the bag has a padded non-removable computer sleeve and compartments for a newspaper, notebooks, cell phone, etc. The bag has a large flap that covers the entire front exterior and secures with two plastic squeeze clips. Underneath this flap there is another flap that acts as a protective cover to the interior compartments. It has a padded contour shoulder strap and a belt that secures around the waist. Both ends of the bag have open pockets and zippered pockets. There is carrying handle at the top of the bag. It measures approximately 17” (W) x 12” (H) x 4.5” (D). In your ruling request you suggested classification of Style OU3086 under 4202.12.8030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for briefcases and similar cases with outer surface of man-made textile material. However, the essential character of the bag is imparted by the plastic sheeting material that covers the entire front of the bag. The bag will be classified as such. Style OU3087 is a travel bag constructed of a polyester and cotton textile material laminated on the majority of the outer surface with thermoplastic urethane (TPU) plastic sheeting. The bag is designed to provide storage, organization, protection and portability to clothing and other personal effects during travel. The interior of the bag has a partially-lined storage compartment with a removable hanging pocket on the back wall. It has a large flap with an elastic band that secures around a metal hook. The front exterior has a zippered pocket and a pocket with a hook- and-loop closure. The back exterior has an adjustable, permanently attached diagonal strap of dual density padding that is meant to be worn over the shoulder and on a person’s back. The top of the bag has a vinyl loop for carrying by hand or hanging from a hook. It measures approximately 16” (W) x 17” (H) x 4.5” (D). The applicable subheading for style OU3094 will be 4202.22.1500, Harmonized Tariff Schedule of the United States (HTSUS), which provides 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 OU3086 will be 4202.12.2035, HTSUS, which provides for briefcases and similar containers, with outer surface of plastics, other. The rate of duty will be 20 percent ad valorem. The applicable subheading for style OU3087 will be 4202.92.4500, HTSUS, which provides for travel, sport, and similar bags, with outer surface of sheeting of plastic, other. The rate of duty will be 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/. 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