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

N183423 October 4, 2011 CLA-2-42:OT:RR:NC:N4:441 CATEGORY: Classification TARIFF NO.: 4202.22.1500, 4202.92.1500 Christina Zambuto Diesel USA, Inc. 220 West 19th Street New York, NY 10011 RE: The tariff classification of a tote bag and a handbag from China Dear Ms. Zambuto: In your letter dated August 17, 2011, you requested a tariff classification ruling. Your samples will be returned to you. The style you refer to as “Doze” is a tote bag constructed with an outer surface of textile material that is 60% cotton and 40% polyester. It is designed to provide storage, organization, protection and portability to personal effects during travel. The bag has a textile-lined storage compartment with a zippered pocket and two open pockets on the sidewalls. It secures with both a drawstring and a magnetic closure. The bag has two shoulder straps and measures approximately 20” (W) across the middle x 14” (H) x 6” (D). The style you refer to as “Distincty” is a handbag constructed with an outer surface of 100% polyurethane (PU) plastic sheeting. The handbag is designed and sized to contain the personal effects that would normally be carried on a daily basis. The interior has a textile-lined main compartment with a zippered pocket and an open pocket on the sidewalls. It secures with a metal zipper closure and has two carrying handles. The front exterior of the bag has a flap pocket with a metal twist-lock closure. The back exterior has a zippered pocket across the width. The bag measures approximately 12” (W) across the bottom x 9.5” (H) x 5.25” (D). The applicable subheading for style “Doze” will be 4202.92.1500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for travel, sports and similar bags, 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 style “Distincty” will be 4202.22.1500, 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 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