The tariff classification of a toiletry bag and handbags from China

N097311 April 5, 2010 CLA-2-42:OT:RR:NC:N4:441 CATEGORY: Classification TARIFF NO.: 4202.92.4500, 4202.22.1500 Belinda Lopez Phillips-Van Heusen Corporation 200 Madison Avenue New York, NY 10016 RE: The tariff classification of a toiletry bag and handbags 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 0248 is a toiletry bag constructed of a cotton textile material coated on the outer surface with polyurethane (PU) plastic sheeting. The outer surface of the bag is the plastic sheeting material. It is designed to provide storage, organization, protection, and portability to toiletry items during travel. The bag has a textile-lined storage compartment with no additional features. It has zipper closure at the top and measures approximately 5.5” (W) x 4” (H) x 2” (D). Style 0401 is a handbag. It is constructed of a cotton textile material coated on the outer surface with polyurethane (PU) plastic sheeting material. The outer surface of the bag is the plastic sheeting material. The handbag is designed and sized to contain the small personal effects that would normally be carried on a daily basis. The interior of the bag has a textile-lined storage compartment with a zippered pocket on the sidewall. The top of the bag has a zipper closure. It has a short metal carrying strap and measures approximately 6.5” (W) x 4.5” (H). Style 0330 is a handbag constructed of a cotton textile material coated on the outer surface with polyurethane (PU) plastic sheeting material. The outer surface of the bag is the plastic sheeting material. The handbag is designed and sized to contain the small personal effects that would normally be carried on a daily basis. The interior of the bag has a textile-lined storage compartment and a zippered pocket with an overlapping open pocket on the same sidewall. The front exterior has a flap that secures with a magnetic closure. The back exterior has a zippered pocket that extends across the width of the bag. The bag has double shoulder straps and measures approximately 11.5” (W) x 10” (H) x 2.5” (D). The applicable subheading for style 0248 will be 4202.92.4500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for travel, sports and similar bags, with outer surface of plastic sheeting, other. The duty rate will be 20 percent ad valorem. The applicable subheading for styles 0401 and style 0330 will be 4202.22.1500, HTSUS, which provides for handbags, whether or not with shoulder strap, including those without handle with an outer surface of plastic sheeting. 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