The tariff classification of handbags and a paper yarn tote bag from China

N181036 August 25, 2011 CLA-2-42:OT:RR:NC:N4:441 CATEGORY: Classification TARIFF NO.: 4202.22.4500, 4202.92.3005 Min Xie Phillips Van Heusen 200 Madison Avenue New York, NY 10016 RE: The tariff classification of handbags and a paper yarn tote bag from China Dear Ms. Xie: In your letter dated August 16, 2011, you requested a tariff classification ruling. Your samples will be returned to you. Style 6916475 is a handbag constructed with an outer surface of 100% cotton textile material. It is designed to hold the small personal effects that are normally carried on a daily basis. The bag has a textile-lined storage compartment with a zippered pocket and two open pockets on the sidewalls. It has two wooden handles with cut-outs for carrying by hand and measures approximately 10.5” (W) at the opening x 15” (H) x 2.5” (D). Style 6916309 is a tote bag constructed with an outer surface of 90% paper yarn and 10% cotton textile material. It is designed to provide storage, protection, portability, and organization to clothing and other personal effects during travel. The bag has a textile-lined main compartment with a zippered pocket and two open pockets on the sidewalls. It has an open top with a magnetic snap closure and two carrying handles. The bag measures approximately 12.5” (W) x 10.5” (H) x 5” (D). For tariff classification purposes, the subject tote bag is considered a "composite good" whose exterior surface is composed of both paper yarns and textile materials. According to General Rule of Interpretation (GRI) 3(b), Harmonized Tariff Schedule of the United States (HTSUS), the classification of a composite good is to be based on the material that imparts the essential character. In this case, based on factors such as appearance, quantity and comparative surface coverage, the paper yarns predominate. Style 1626196 is a handbag constructed with an outer surface of 51% cotton and 49% polyester textile material. It is designed to hold the small personal effects that are normally carried on a daily basis. The bag has a textile-lined storage compartment with a zippered pocket and two open pockets on the sidewalls. It has a magnetic snap closure at the top and two shoulder straps. The handbag measures approximately 12” (W) x 10” (H) x 5.5” (D). Textile articles that are constructed of a blended fabric are classified as if they are wholly of the fiber that predominates by weight. In this case, the cotton is the predominating textile material. Please note that even a slight change in the fiber content may result in a change of classification. The tote bags may be subject to laboratory analysis by Customs and Border Protection (CBP) at the time of importation. If the fabric is other than the construction stated in your request, the bags may be reclassified by CBP at that time. The applicable subheading for the handbags will be 4202.22.4500, HTSUS, which provides for handbags, whether or not with shoulder strap, including those without handle, with outer surface of textile materials, of vegetable fibers and not of pile or tufted construction, of cotton. The duty rate will be 6.3 percent ad valorem. The applicable subheading for the tote bag will be 4202.92.3005, HTSUS, which provides for travel, sports and similar bags, with outer surface of textile materials, other, other, of paper yarn. The rate of duty will be 17.6 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