The tariff classification of handbags and tote bags from China

N119327 September 16, 2010 CLA-2-42:OT:RR:NC:N4:441 CATEGORY: Classification TARIFF NO.: 4202.22.1500, 4202.21.9000, 4202.91.0030, 4202.92.4500 Christina Zambuto Diesel USA, Inc. 220 West 19th Street New York, N.Y. 10011 RE: The tariff classification of handbags and tote bags from China Dear Ms. Zambuto: In your letter dated August 12, 2010, you requested a tariff classification ruling. Your samples will be returned to you. The style you refer to as “Approach” is a tote bag constructed with an outer surface of 100% polyurethane (PU) plastic sheeting. The bag is designed to provide storage, protection, portability, and organization to clothing and other personal effects during travel. It has a textile-lined storage compartment with a zippered pocket on the sidewall. It has a zipper closure at the top and one shoulder strap. The bag measures approximately 19” (W) across the top x 15” (H) x 2” (D). The style you refer to as “Sappy” is a tote bag constructed with an outer surface of polyvinyl chloride (PVC) plastic sheeting. The bag is designed to provide storage, protection, portability, and organization to clothing and other personal effects during travel. It has an unlined storage compartment with a hanging pocket on the sidewall and no additional features. The bag has a zipper closure at the top and two carrying handles. It measures approximately 13.5” (W) at the top x 10.5” (H) x 3” (D). The style you refer to as “Quartz” is a handbag constructed of 100% genuine leather. It is designed and sized to carry the small personal effects that are typically carried on a daily basis. The bag has a textile-lined interior compartment with a zippered pocket on the back wall. It has a flap that completely covers the front exterior and secures with a magnetic closure. The bag has one, non-adjustable leather shoulder strap. It measures approximately 5” (W) x 5” (H) x 2.5” (D). The style you refer to as “Innovations” is a tote bag with a removable pouch. Both pieces are constructed of 100% genuine leather. The tote bag and pouch are considered a composite good good for tariff purposes with the tote bag imparting the essential character, General Rule of Interpretation 3(b), noted. The tote bag is designed and sized to provide storage, protection, portability, and organization to clothing and other personal effects during travel. The bag has a textile-lined main compartment with a zipper closure at the top. The front exterior of the bag has two diagonal zippered pockets. The tote bag has two short metal carrying handles. It measures approximately 19.5” (W) x 15” (H) x 5” (D). The style you refer to as “Uriel II” is a handbag constructed with an outer surface of 100% polyurethane (PU) plastic sheeting. It 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 on the back wall. It has a flap that covers three-quarters of the front exterior and secures with a magnetic closure. There is an additional zippered storage compartment under the flap. The bag has an adjustable webbed shoulder strap and measures approximately 7” (W) x 9” (H) x 3” 9 (D). The applicable subheading for styles “Approach,” and “Sappy,” 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 sheeting of plastic, other. The rate of duty will be 20 percent ad valorem. The applicable subheading for style “Quartz” 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 “Innovations” will be 4202.91.0030, HTSUS, which provides for travel, sports, and similar bags, with outer surface of leather. The rate of duty will be 4.5 percent ad valorem. The applicable subheading for style “Uriel II” 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