The tariff classification of handbags from China

N201168 February 10, 2012 CLA-2-42:OT:RR:NC:N4:441 CATEGORY: Classification TARIFF NO.: 4202.22.4500 Min Xie Phillips-Van Heusen Corporation 200 Madison Avenue New York, NY 10016 RE: The tariff classification of handbags from China Dear Ms. Xie: In your letter dated January 17, 2012, you requested a tariff classification ruling. Your sample will be returned to you. Style 6917066 is a satchel-style handbag constructed of 100% cotton textile material. It is designed and sized to contain the small personal effects that are normally carried on a daily basis. The bag has three separate open top textile-lined compartments that secure with magnetic closures. The middle compartment is the largest and has two open pockets and a zippered pocket on the interior wall. The bag has two carrying handles that can be worn at the elbow. It measures approximately 13” (W) across the bottom x 10” (H) x 4” (D). Style 6916831 is a handbag constructed with an outer surface of 51% cotton and 49% polyester textile material. It is designed and sized to contain 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 same interior wall. It has a nylon zipper closure at the top and two carrying handles that can be carried at the elbow. The handbag measures approximately 12.5” (W) x 11” (H) x 4.5” (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 handbag 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 bag may be reclassified by CBP at that time. The applicable subheading for the handbags will be 4202.22.4500, 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 textile materials, of vegetable fibers and not of pile or tufted construction, of cotton. The duty rate will be 6.3 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, Thomas J. Russo Director National Commodity Specialist Division