The tariff classification of a handbag and a tote bag from China

N158038 April 29, 2011 CLA-2-42:OT:RR:NC:N4:441 CATEGORY: Classification TARIFF NO.: 4303.90.0000, 4202.92.4500 Sandy Pray JAG Footwear, Accessories and Retail Corporation 180 Rittenhouse Circle Bristol, PA 19007 RE: The tariff classification of a handbag and a tote bag from China Dear Ms. Pray: In your letter dated March 29, 2011, you requested a tariff classification ruling. Your samples will be returned to you. Style AA-0033005AA is a handbag constructed with an outer surface of two materials. The front exterior of the handbag has a partial flap that is made of calf hair. The surface area under the flap and the rear exterior are constructed of polyurethane (PU) plastic sheeting. You state in your letter that the calf hair makes up 66% of the total surface area. The essential character of the bag is imparted by the calf hair. The bag is envelope-shaped and has a textile-lined storage compartment with two open pockets and a zippered pocket on the sidewalls. It is designed and sized to contain the personal effects that would normally be carried on a daily basis. The bag has an open pocket across the width under the flap and rear exterior. It has a chain link strap that can be used as a single shoulder strap or converted to two carrying handles. The bag measures approximately 11” (W) x 8” (H) x 3” (D). Handbags are often classified within heading 4202, Harmonized Tariff Schedule of the United States (HTSUS). However, they appear in the second half of the heading, which is limited to the materials named therein. Furskin is not a named material in the second half of heading 4202. Chapter 43, subheading 4303, covers "other articles of furskin." The Explanatory Notes (EN) constitute the official interpretation of the HTSUS. The EN to subheading 43.03 states that, except for those items excluded by Chapter Notes, "…the heading covers all other articles, including parts, made of furskin, or in which furskin gives the essential character." Handbags of calf hair are excluded from classification within 4202. As such, we agree with your classification of 4303.90.0000, HTSUS, because the calf hair does impart the essential character. Style AA-0019423AA is a tote bag constructed with an outer surface of polyurethane (PU) plastic sheeting. The bag is designed to provide storage, organization, protection, and portability to clothing and other personal effects during travel. The center of the bag has a zippered compartment which divides it into three sections; one with two open pockets, the other with a zippered pocket on the sidewalls. The bag has an open top with a hidden magnetic closure and two carrying handles. The front exterior of the bag has a pocket made of calf hair that measures approximately 10” (W) x 9.25” (L). The rear exterior of the bag has a zippered pocket across the width. The overall size of the tote bag measures approximately 17” (W) x 13” (H) x 5” (D). You have also suggested subheading 4303.90.0000, HTSUS, for the tote bag. However, the majority of the surface area of the tote is the plastic sheeting material. Only one outer pocket is calf hair. As such, the essential character of the tote bag is not imparted by the calf hair. The applicable subheading for the handbag will be 4303.90.0000, HTSUS, which provides for articles of apparel, clothing accessories and other articles of furskin, articles of apparel and clothing accessories, other. The rate of duty will be Free. The applicable subheading for tote bag will be 4202.92.4500, HTSUS, which provides for travel, sport, and similar bags, with outer surface of sheeting of plastic, other. The rate of duty will be 20% 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