The tariff classification of a handbag and tote bag from China

N165838 June 8, 2011 CLA-2-42:OT:RR:NC:N4:441 CATEGORY: Classification TARIFF NO.: 4202.22.1500, 4202.92.4500 Min Xie Phillips-Van Heusen Corporation 200 Madison Avenue New York, NY 10016 RE: The tariff classification of a handbag and tote bag from China Dear Ms. Xie: In your letter dated May 11, 2011, you requested a tariff classification ruling. Your samples will be returned to you. Style THBRHOL11B01 is a handbag constructed with an outer surface of 100% polyvinyl chloride (PVC) plastic sheeting. The bag is designed and sized to contain the small personal effects that would normally be carried on a daily basis. It has a textile-lined storage compartment with a zippered pocket and two open pockets on the sidewalls. The bag has a zipper closure and two carrying handles that are designed to be worn over the elbow. The front exterior of the bag has an open pocket with a magnetic closure across the full width of the bag. It measures approximately 12” (W) x 9.5” (H) x 5.25” (D). Style THBRHOL11B02 is a tote bag constructed with an outer surface of 100% polyvinyl chloride (PVC) plastic sheeting. The bag is designed to provide storage, organization, protection, and portability to clothing and other personal effects during travel. It has a main textile-lined storage compartment with a zippered pocket, two open pockets on the sidewalls and two carrying handles. The bag has an open top with a tab that secures with a magnetic closure. The front exterior of the bag has an open pocket with a magnetic closure across the full width of the bag. It measures approximately 13” (W) x 9.5” (H) x 4.25” (D). The applicable subheading for the handbag will be 4202.22.1500, Harmonized Tariff Schedule of the United States (HTSUS), which provides, in part, for handbags, whether or not with shoulder strap, including those without handle, with outer surface of sheeting of plastic. The rate of duty will be 16 percent ad valorem. The applicable subheading for the tote bag will be 4202.92.4500, HTSUS, which provides for travel, sports, and similar bags, with outer surface of sheeting of plastic, 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