The tariff classification of handbags and tote bags from China

N119395 September 16, 2010 CLA-2-42:OT:RR:NC:N4:441 CATEGORY: Classification TARIFF NO.: 4202.22.4500, 4202.22.8050, 4202.92.3031, 4202.21.9000, 4202.91.0030 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 16, 2010, you requested a tariff classification ruling. Your samples will be returned to you. The style you refer to as “Cobain” is a handbag constructed with an outer surface of 60% cotton and 40% polyester textile material. It is designed to hold the small personal effects that are normally carried on a daily basis. It has a textile-lined storage compartment with a zipper pocket on the sidewall. The bag has a full-frontal flap that secures with two plastic buckles. The flap has a small mesh window with an opening at one side for an identification card. The bag has an adjustable shoulder strap and measures approximately 8” (W) x 8” (H) x 2.5” (D). The style you refer to as “Ton-Up” is a handbag with a body of nylon textile material. The side panels and bottom panel are of polyvinyl chloride (PVC) plastic sheeting. The essential character of the handbag is imparted by the textile material. It is designed to hold the small personal effects that are normally carried on a daily basis. It has a textile-lined storage compartment with a zipper pocket and an open pocket on the sidewalls. The bag has a zipper closure at the top and an adjustable webbed shoulder strap. The front exterior has a flap pocket that extends across the full width and length of the bag. There is a mesh window with an opening at one end for an identification card. It measures approximately 7” (W) x 9” (H) x 3” (D). The style you refer to as “Reflexy” is a tote bag constructed with a body of nylon textile material. The corners and bottom panel are of polyvinyl chloride (PVC) plastic sheeting. The essential character of the tote bag is imparted by the textile material. The bag is designed and sized to provide storage, protection, portability, and organization to clothing and other personal effects during travel. It has a textile-lined storage compartment with a zipper pocket and two open pockets on the sidewalls. The bag has a zipper closure at the top and an adjustable webbed shoulder strap. The bag has a flap that covers half of the front exterior and secures with a magnetic closure. It measures approximately 12” (W) x 13” (H) x 4.5” (D). The style you refer to as “Fellow” is a handbag constructed with a body of leather and polyvinyl chloride (PVC) plastic sheeting trim. The essential character of the handbag is imparted by the leather. It is designed to hold the small personal effects that are normally carried on a daily basis. It has a textile-lined storage compartment with a hanging zipper pocket on the sidewall. The bag has a zipper closure at the top and an adjustable shoulder strap. The front exterior has a hidden zipper pocket across the width of the bag. It measures approximately 6.75” (W) x 8.5” (H) x 3” (D). The style you refer to as “Tour” is a tote bag constructed with a body of leather and polyvinyl chloride (PVC) plastic sheeting trim. The essential character of the tote bag is imparted by the leather. The bag is designed and sized to provide storage, protection, portability, and organization to clothing and other personal effects during travel. The interior of the bag is textile-lined with a hanging zipper and pocket on the sidewall; the front of this pocket has two open pockets on it. The bag has a zipper closure at the top and an adjustable shoulder strap. The front exterior has a hidden zipper pocket across the width of the bag. It measures approximately 11.5” (W) x 14” (H) x 2.5” (D). The applicable subheading for style “Cobain” will be 4202.22.4500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for handbags, whether or not with shoulder strap, including those without handle, with outer surface of textile materials, of vegetable fibers and not of pile or tufted construction, of cotton. The rate of duty will be 6.3 percent ad valorem. The applicable subheading for style “Ton-Up” will be 4202.22.8050, HTSUS, which provides handbags, with outer surface of man-made textile material. The rate of duty will be 17.6 percent ad valorem. The applicable subheading for style “Reflexy” will be 4202.92.3031, HTSUS, which provides for travel, sports and similar bags, with outer surface of textile materials, other, of man-made fibers, other. The rate of duty will be 17.6 percent ad valorem. The applicable subheading for style “Fellow” 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 “Tour” 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. 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