The tariff classification of a handbag, a document holder and a key case from China

N144595 February 23, 2011 CLA-2-42:OT:RR:NC:N4:441 CATEGORY: Classification TARIFF NO.: 4202.91.0090, 4202.22.8050, 4202.31.6000 Christina Zambuto Diesel USA, Inc. 220 West 19th Street New York, NY 10011 RE: The tariff classification of a handbag, a document holder and a key case from China Dear Ms. Zambuto: In your letter dated January 19, 2011, you requested a tariff classification ruling. Your samples will be returned to you. The article you refer to as “Nevermind Felon” is a document holder constructed of 100% genuine leather. It is designed and sized to provide storage, protection, portability, and organization to personal effects during travel. The interior of the document holder contains slot pockets designed to hold travel documents, credit cards, identification, a passport and currency. The front exterior has both an open and zippered pocket. The document holder has a cord which enables a person to wear it around his or her neck. It measures approximately 4.5” (W) x 7.5” (L) x 0.25” (D). The article you refer to as “Master Case” is a compartmentalized handbag constructed with an outer surface of man-made fiber. The bag is designed to store small personal effects normally carried on a daily basis. The exterior portion of the bag has two pockets; one with a snap closure, the other with a plastic clip closure. The interior portion of the bag has an open pocket and a zippered pocket. There is a removable, adjustable carrying strap attached to the top of the bag by a plastic clip. The bag can be worn around the neck or over the shoulder. When unfolded, it measures approximately 5” (L) x 4” (W) x 1” (D). The article you refer to as “Key Case” is constructed of 100% genuine leather. The key case is designed to provide storage, protection, organization, and portability to keys or small personal articles. The case opens like a book and has a row of six hanging metal clips that hold the keys in place. It secures with a double snap closure and measures approximately 2.5” (W) x 4.25” (H) x 0.75” (D). The applicable subheading for style “Nevermind Felon” will be 4202.91.0090, Harmonized Tariff Schedule of the United States, (HTSUS), which provides for other containers or cases, with outer surface of leather, composition leather, or of patent leather. The rate of duty will be 4.5% ad valorem. The applicable subheading for style “Master Case” 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. The applicable subheading for style “Key Case” will be 4202.31.6000, HTSUS, which provides for articles of a kind normally carried in the pocket or in the handbag, with outer surface of leather, of composition leather or of patent leather, other. The rate of duty will be 8 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