The tariff classification of handbags, a wallet, and a toiletry bag from China

N074740 October 2, 2009 CLA-2-42:OT:RR:NC:N4:441 CATEGORY: Classification TARIFF NO.: 4202.21.9000, 4202.91.0030, 4202.31.6000, 4202.22.1500 Judy L. Sucharitakul Perryman, Mojonier Company 9710 S. La. Cienega Boulevard Inglewood, CA 90301 RE: The tariff classification of handbags, a wallet, and a toiletry bag from China Dear Ms. Sucharitakul: In your letter dated August 28, 2009, you requested a tariff classification ruling on behalf of your client, Brighton Collectibles, Inc. Your samples are being returned to you. Style E93759 is a toiletry bag constructed with an outer surface of 100% genuine leather. The bag is designed to provide storage, organization, protection and portability to toiletries and cosmetics during travel. It has a plastic coated textile-lined storage compartment. The bag secures with a nylon zipper closure and measures approximately 6.5” (W) x 5” (H) x 3” (D). Style T41859 is a handbag with a heart-shaped medallion on the front exterior. It is constructed with an outer surface of 100% genuine leather and secures with a magnetic closure. It is designed and sized to contain money, keys, and the small accessories that are carried on a daily basis. The interior has an accordion pocket, three bill-fold slots, a checkbook slot with a clear window for identification, a zippered pocket for coins, and ten credit card slots. The back exterior has a zippered gusset compartment and an open pocket along the width for small personal articles. It has a removable, adjustable shoulder strap and measures approximately 7.5” (W) x 5.5” (H) x 3” (D). Style T40709 is a handbag with a metal doorknocker medallion on the front exterior. It is constructed with an outer surface of 100% genuine leather and secures with a magnetic closure. It is designed and sized to contain money, keys, and the small accessories that are carried on a daily basis. The interior has an accordion pocket, three bill-fold slots, a checkbook slot with a clear window for identification, a zippered pocket for coins, and ten credit card slots. The back exterior has a zippered gusset compartment and an open pocket along the width for small personal articles. It has a removable, adjustable shoulder strap and measures approximately 7.5” (W) x 5.5” (H) x 3” (D). Style T31129 is a wallet constructed with an outer surface of 100% genuine leather. It has an embossed crocodile flap with a three-snap adjustable closure. The wallet is designed to hold paper currency, coins, credit cards, identification and similar articles. Under the flap are two clear window slot pockets, two credit card slots and a billfold slot. The remainder of the wallet has a zippered accordion-style pocket with a divided center, a non-removable checkbook holder with six credit cards slots, and a clear window slot for identification. The back exterior of the wallet has an open pocket along the width for small personal articles. It has a removable, adjustable shoulder strap and measures approximately 7.75” (W) x 4.5” (H) x 2” (D). Style T41143 is a handbag constructed with an outer surface of 100% genuine leather. It has a textile-lined zippered compartment that is sandwiched between the front and back exteriors. It is designed and sized to contain money, keys, and the small accessories that are carried on a daily basis. The front side of the bag has an interior that has three bill-fold slots, a checkbook slot with a clear window for identification, four credit card slots, and secures with a magnetic closure. The back exterior has a separate flap compartment with a divided interior, credit card slots, and secures with a magnetic closure. Adjacent to this, is a separate compartment for a cell phone that secures with a hook-and-loop closure. The bag has a removable, adjustable shoulder strap and measures approximately 7.75” (W) x 5.5” (H) x 3” (D). Style E930125 is a handbag constructed of 100% genuine leather that is coated on the exterior surface with .30mm of plastic sheeting. The Explanatory Notes (EN) constitute the official interpretation of the Harmonized Tariff Schedule of the United States (HTSUS) at the international level. Explanatory Note 41.09 (1) defines patent leather as leather coated with a non-transparent, lustrous, mirror-like coating and is considered to be leather if the plastic coating does not exceed 0.15 mm. (6/1000 inch) thick. Since the plastic coating is 0.30 mm, the handbag is considered to have an outer surface of plastic sheeting, not patent leather. The bag is designed and sized to provide storage, protection, portability, and organization to personal effects during travel. It has a textile-lined storage compartment with three open slot pockets for credit cards on a sidewall. It secures with a nylon zipper closure and has a removable, adjustable shoulder strap. The back exterior has a compartment for a cell phone that secures with a hook-and loop-closure. The bag measures approximately 6.25” (W) x 4.5” (H) x 0.5” (D). The applicable subheading for style E93759 will be 4202.91.0030, HTSUS, which provides for travel, sport, and similar bags, with outer surface of leather. The rate of duty will be 4.5% ad valorem. The applicable subheading for styles T41859, T40709, and T41143 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. The applicable subheading for style T31129 will be 4202.31.6000, HTSUS which provides for articles normally carried in the pocket or in the handbag, with outer surface of leather, other. The rate of duty will be 8% ad valorem. The applicable subheading for style E930125 will be 4202.22.1500, 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. 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