The tariff classification of handbags and a wallet from China

N170035 July 5, 2011 CLA-2-42:OT:RR:NC:N4:441 CATEGORY: Classification TARIFF NO.: 4202.22.1500, 4202.32.1000, 3926.90.3300 Khrystyne ChongSavino Del Bene USA, Inc.2805 El Segundo Boulevard, #1 Hawthorne, CA 90250 RE: The tariff classification of handbags and a wallet from China Dear Ms. Chong: In your letter dated May 27, 2011, on behalf of Urban Expressions, Inc., you requested a tariff classification ruling. Your samples will be returned to you. Style # 5320 – Priscilla is a clutch handbag constructed with an outer surface of polyurethane plastic sheeting material. The bag is designed and sized to contain the small personal effects commonly carried on a daily basis. It has a textile-lined main compartment with a single open pocket on the sidewall. The handbag closes by means of a flap that secures with a metal twist-lock closure. The bag features a removable metal chain-link shoulder strap, and measures approximately 8.5" (W) x 4.5" (H) x 1" (D). Style # 5319 – Alexis is a wallet constructed with an outer surface of polyurethane plastic sheeting reinforced with a backing of textile material. The wallet is designed to provide storage, protection, organization, and portability to its contents. It has a textile-lined interior compartment that features two pockets for paper currency, six business/credit card slots, and a zippered pocket that can accommodate coins or other small items. A metal zippered closure extends along three sides of the wallet’s interior compartment. The wallet measures approximately 7.5" (W) x 4" (L) x 0.5" (D). Style # 4030 – Julia is a clutch handbag constructed with an outer surface of polyurethane plastic sheeting material. The bag is designed and sized to contain the small personal effects commonly carried on a daily basis. It has a textile-lined main compartment with no internal features. The handbag closes by means of a metal snap fastener. The bag features a removable metal chain-link shoulder strap, and measures approximately 7.5" (W) x 3.5" (H) x 2" (D).Style # 4001 – Rose is a heart-shaped clutch handbag constructed of rigid polyurethane plastic with an outer surface covered entirely in gold-colored plastic sequins. The bag fastens by means of a mechanical button release and features a removable metal chain-link shoulder strap. The bag measures approximately 5" (W) x 4" (H) x 2.5" (D). The applicable subheading for the Priscilla and Julia handbags will be 4202.22.1500, Harmonized Tariff Schedule of the United States (HTSUS), which provides 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% ad valorem. The applicable subheading for the Alexis wallet will be 4202.32.1000, HTSUS, which provides for articles of a kind normally carried in the pocket or in the handbag, with outer surface of sheeting of plastic, of reinforced or laminated plastics. The rate of duty will be 12.1 cents/kg + 4.6% ad valorem. The applicable subheading for the Rose sequined bag will be 3926.90.3300, 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 Vikki Lazaro at (646) 733-3041. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division