The tariff classification of a messenger bag from China

N110578 July 8, 2010 CLA-2-42:OT:RR:NC:N4:441 CATEGORY: Classification TARIFF NO.: 4202.12.8020 Marlene Collins Liz Claiborne, Inc. One Claiborne Avenue North Bergen, NJ 07047 RE: The tariff classification of a messenger bag from China Dear Ms. Collins: In your letter dated June 18, 2010, you requested a tariff classification ruling. Your sample will be returned to you. The style you refer to as the “Messenger Heart Jacquard” is a messenger bag constructed with an outer surface of 80% cotton and 20% polyester pile textile material. It is designed to provide storage, protection, portability, and organization to the items normally carried to and from the office or school. The bag has a textile-lined main compartment with a zippered pocket and an open pocket on the sidewalls. A large flap folds over the front exterior of the bag and secures with a hidden magnetic closure. The flap also has a zippered pocket across the width. The bag has both a leather shoulder strap and an adjustable removable webbed shoulder strap with metal clips at each end. It measures approximately 12.5” (W) x 11” (H) x 5.5” (D). The applicable subheading for the messenger bag will be 4202.12.8020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for attaché cases, briefcases, school satchels, occupational luggage cases and similar containers, with outer surface of textile materials, other, other, of cotton fibers. The duty rate will be 17.6% 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