The tariff classification of a handbag and tote bag from China

N073259 September 2, 2009 CLA-2-42:OT:RR:NC:N4:442 CATEGORY: Classification TARIFF NO.: 4202.22.4500, 4202.92.1500 John Mattson North Star World Trade Services, Inc. 1060 Lone Oak Road, Suite 112 Eagan, MN 55121 RE: The tariff classification of a handbag and tote bag from China Dear Mr. Mattson: In your letter dated August 17, 2009, you requested a tariff classification ruling on behalf of your client, Manhattan Toy. Your samples will be returned to you. The style referred to as “Fuzzynation Cross Body Bag” is a handbag constructed with an outer surface of 100% cotton textile material. It is designed and sized to contain the small personal effects that would normally be carried on a daily basis. The interior is lined with a faux-fur textile material. The flap closure of the bag secures with a magnetic closure. It has a removable, adjustable shoulder strap with metal carabineers at each end. The back exterior of the bag has a metal zipper pocket. It measures approximately 9” (W) x 7.5” (H) x 4.5” (D). The style referred to as “Fuzzynation Hoodie Tote” is a tote bag constructed with an outer surface of 100% cotton textile material. The tote bag is designed to provide storage, protection and portability for clothing and other personal effects during travel. The interior is lined with a faux-fur textile material. It has a removable pouch. The tote bag and pouch are considered a set for tariff purposes with the tote bag imparting the essential character to the set. The bag has an open top with a magnetic closure. The front exterior has a patch pocket and the back exterior has a metal zipper pocket. The bag has two shoulder straps and both sides have open pockets. It measures approximately 14” (W) x 12.5” (H) x 3.25” (D). The applicable subheading for the handbag will be 4202.22.4500, 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 textile materials, of vegetable fibers and not of pile or tufted construction, of cotton. The duty rate will be 6.3 percent ad valorem. The applicable subheading for the tote bag will be 4202.92.1500, HTSUS, which provides for travel, sports and similar bags, with outer surface of textile materials, of vegetable fibers and not of pile or tufted construction, of cotton. The duty rate will be 6.3 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