The tariff classification of messenger bags from China

N158515 May 3, 2011 CLA-2-42:OT:RR:NC:N4:442 CATEGORY: Classification TARIFF NO.: 4202.12.2085 Lena Rainbow Phillips-Van Heusen Corporation 200 Madison Avenue New York, NY 10016 RE: The tariff classification of messenger bags from China Dear Ms. Rainbow: In your letter dated March 28, 2011, you requested a tariff classification ruling. Your samples will be returned to you. Style 0394 is a messenger bag constructed of textile material that is coated on the outer surface with polyurethane (PU) plastic sheeting. It is designed to provide storage, protection, portability and organization to items normally carried to and from the office or school. It has a textile-lined storage area that is divided in the center by a zippered compartment thereby creating three separate sections. One section has a zippered pocket with an overlapping open pocket on the side wall. Another section has four open pockets to hold pencils, pens, and a cell phone. The bag has a flap that partially covers the front exterior and secures with two magnetic closures. The front exterior also has two zippered pockets. It has an adjustable webbed shoulder strap and measures approximately 13” (W) x 10” (H) x 4” (D). Style 0629 is a messenger bag constructed with an outer surface of 100% polyurethane (PU) plastic sheeting. It is designed to provide storage, protection, portability and organization to items normally carried to and from the office or school. The bag has a textile-lined interior storage compartment with a zippered pocket on the back wall. It has a full-front flap that secures with a magnetic closure and an adjustable webbed shoulder strap. There is a compartment under that flap that is fitted with an elastic band for pencils, pens, identification, credit cards, a cell phone, or other accessories. It measures approximately 14” (W) x 11” (H) x 3.5” (D). The applicable subheading for the messenger bags will be 4202.12.2085, Harmonized Tariff Schedule of the United States (HTSUS), which provides for attaché cases, briefcases, school satchels, occupational luggage cases and similar containers, with outer surface of plastics, other, other. The rate of duty will be 20 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