The tariff classification of a handbag from China

N116842 August 25, 2010 CLA-2-42:OT:RR:NC:N4:441 CATEGORY: Classification TARIFF NO.: 4202.22.8050 Benjamin M. Bidwell C. H. Robinson Worldwide, Inc. 18620 Harmon Avenue Carson, CA 90746 RE: The tariff classification of a handbag from China Dear Mr. Bidwell: In your letter dated July 26, 2010, you requested a tariff classification ruling on behalf of your client, Twin Tiger USA, LLC. Your sample will be returned to you. Your sample was submitted without a style number. The item is a handbag constructed with an outer surface of man-made textile material. It measures approximately 7.5” (W) x 9” (H) x 2.5” (D). The bag is designed and sized to contain the small personal effects normally carried on a daily basis. The bag has a textile-lined interior storage compartment with a zippered pocket on the back wall and a zipper closure at the top. One end of the bag has a flap pocket while the opposite end has an open pocket. The bag has a full frontal flap with a zippered pocket and secures with a hook-and-loop closure. The exterior of the flap houses a solar panel and battery pack. The handbag and solar panel are considered a composite good with the handbag imparting the essential character. You have suggested classification of the above mentioned item under 8504.40.9510, Harmonized Tariff Schedule of the United States (HTSUS), which provides for electrical transformers, static converters (for example, rectifiers) and inductors; parts thereof: static converters: other: rectifiers and rectifying apparatus, power supplies with a power output not exceeding 50W. However, in situations in which containers of Heading 4202, HTSUS, incorporate electrical devices in their design, Customs and Border Protection has consistently held that the 4202 component imparts the essential character to the article as a whole, HQ 968051, June 9, 2006, noted. The applicable subheading for the handbag will be 4202.22.8050, HTSUS, which provides for handbags, whether or not with shoulder strap, including those without handles, with outer surface of textile materials, other, other, other, of man-made textile materials. The rate of duty 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