The tariff classification of a handbag and tote bags from China

N097310 April 5, 2010 CLA-2-42:OT:RR:NC:N4:441 CATEGORY: Classification TARIFF NO.: 4202.22.1500; 4202.92.4500 Belinda Lopez Phillips-Van Heusen Corporation 200 Madison Avenue New York, NY 10016 RE: The tariff classification of a handbag and tote bags from China Dear Ms. Lopez: In your letter dated March 10, 2010, you requested a tariff classification ruling. Your samples will be returned to you. Style 0196 is a tote bag constructed with an outer surface of cotton textile material coated on the outer surface with a polyurethane (PU) plastic sheeting material. The outer surface of the bag is the plastic sheeting. The bag is designed to provide storage, organization, protection, and portability to clothing and other personal effects during travel. It has a textile-lined storage compartment with a zippered pocket and two open pockets on the sidewalls. The tote bag has a zipper closure at the top, double carrying handles, and a removable shoulder strap with metal clips at the ends. The front exterior has an open pocket with a decorative magnetic closure. The bag measures approximately 14” (W) x 11.5” (H) x 4.5” (D). Style 0197 is a handbag constructed with an outer surface of cotton textile material coated on the outer surface with a polyurethane (PU) plastic sheeting material. The outer surface of the bag is the plastic sheeting. 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 with a zippered pocket and two open pockets on the sidewalls. The bag has a zipper closure and a removable shoulder strap with metal clips at the ends. It measures approximately 10” (W) x 7” (H) x 3” (D). Style 0200 is a tote bag constructed with an outer surface of cotton textile material coated on the outer surface with a polyurethane (PU) plastic sheeting material. The outer surface of the bag is the plastic sheeting. The bag is designed to provide storage, organization, protection, and portability to clothing and other personal effects during travel. It has a textile-lined storage compartment with a zippered pocket and three open pockets on the sidewalls. The tote bag has a zipper closure at the top, double carrying handles, and a removable shoulder strap with metal clips at the ends. The front exterior has an open pocket with a magnetic closure. The bag measures approximately 14” (W) x 13” (H) x 5” (D). The applicable subheading for style 0197 will be 4202.22.1500 Harmonized Tariff Schedule of the United States (HTSUS), which provides, 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 percent ad valorem. The applicable subheading for styles 0196 and style 0200 will be 4202.92.4500, HTSUS, which provides for travel, sports, and similar bags, with outer surface of sheeting of plastic, other. The rate of duty will be 20% 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