The tariff classification of a sequin bag with attached sequin cosmetic bag from China.

N133156 December 14, 2010 CLA-2-39:OT:RR:NC:N4:433 CATEGORY: Classification TARIFF NO.: 3926.90.3300 Sandra Pray Corporate Customs Compliance ManagerJAG Footwear, Accessories and Retail Corporation 180 Rittenhouse Circle Bristol, PA 19007 RE: The tariff classification of a sequin bag with attached sequin cosmetic bag from China. Dear Ms. Pray: In your letter dated November 15, 2010, you requested a tariff classification ruling. As requested, the sample submitted will be returned to you. Sample # NW1001819A-2 is a sequin bag with an attached cosmetic bag (a/k/a purse). The bag has a magnetic snap button closure. The purse is attached to the bag by means of a strap, has a zippered closure, and is detachable from the bag by releasing the snap hook clasp. The bag and purse are made of printed cotton canvas material, of which the surface of the bag and purse are both covered in clear plastic sequins. The dimensions of the bag are 11½ inches high by 15 inches wide by 5 inches deep, while the purse measures 5 inches high by 8 inches wide. No function or use for the sequin bag was provided. You reference the sample as a tote style bag, however, the bag appears to be closer akin to a handbag used by women to hold personal items, such as a wallet, coin purse, keys, gloves, cosmetics, hair brushes and combs, hygiene products, a mobile phone, and other items of a personal nature. See http://en.wikipedia.org/wiki/handbag for photo of Louis Vuitton handbag, which is similar to the merchandise concerned. Recognizing that a large handbag is often called a tote bag and a small tote bag is often a large handbag, distinctions can be made that a tote bag is used to carry larger type items, often of a non-personal nature, such as text books, toys, games, sports equipment, beachwear and gear, and bulk clothing, footwear and headgear. Accordingly, it is our opinion that the tote style bag falls within the description for a handbag. It is stated by you that the bag and purse will be imported and sold together as a set for retail sales. For tariff purposes, the bag and purse meet the definition of a set, as the articles are: (1) classifiable in two different subheadings, (2) function together for the carrying of various items by women, and (3) put up together for retail sales – see Harmonized System Explanatory Note X to GRI 3. As such, we find that the handbag imparts the essential character to the set, as the bag not only holds more items of a personal nature, but also holds the cosmetic purse within the bag. Further, you suggest classifying the tote bag in Harmonized Tariff Schedule of the United States (HTSUS) 4202.92.1500, which provides for travel, sports, and similar bags with an outer surface of cotton. You make the point that the sequins do not obscure the printed cotton canvas material, arguing that it is the cotton canvas that provides the essential character to the bag. In this case, the subject handbag is precluded from heading 4202, HTSUS, in that the outer surface of the bag is not wholly or mainly covered with textiles, but rather, predominately covered in plastic sequins. See Headquarters Rulings HQ 954816 dated December 7, 1993 and HQ 962809 dated September 21, 2000. The applicable subheading for the sequin handbag with removable cosmetic purse, will be 3926.90.3300, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other articles of plastics and articles of other materials of headings 3901 to 3914): Other: Beads, bugles and spangles, not strung (except temporarily) and not set; articles thereof, not elsewhere specified or included: Handbags.” The rate of duty will be 6.5% 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 Neil H. Levy at (646) 733-3036. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division