The tariff classification of handbags and a tote bag from China

N206316 March 28, 2012 CLA-2-42:OT:RR:NC:N4:441 CATEGORY: Classification TARIFF NO.: 4202.92.1500, 4202.22.1500 Belinda Lopez Phillips Van Heusen Corporation 200 Madison Avenue New York, NY 10016 RE: The tariff classification of handbags and a tote bag from China Dear Ms. Lopez: In your letter dated February 22, 2012, you requested a tariff classification ruling. Your sample will be returned to you. Your samples are four handbags and one tote bag identified as styles 1434, 1092, 1093, 1094 and 1091 respectively. They are all constructed with an outer surface of more than one material. The classification of goods consisting of more than one material or substance shall be classified according to the principles of the General Rules of Interpretation (GRI’s). For these styles, they will be classified according to GRI 3(b) which states, in part, that: ...composite goods...made up of different components...which cannot be classified by reference to GRI 3(a), shall be classified as if they consisted of the material or component which gives them their essential character, which may be determined by the nature of the material or component, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the article. Style 1434 is a handbag constructed with an outer surface of both polyurethane and coated linen textile material. The front and back panels are partially composed of linen textile bordered by polyurethane. The bottom panel, sides, and carrying handles are composed of polyurethane plastic sheeting. Based on the information you provided, the polyurethane is the more costly material and provides the greater value to the bag. As such, the essential character is imparted by the polyurethane plastic sheeting. The interior compartment is textile-lined with a zippered pocket that has an overlapping open pocket, two open pockets and a window pocket on the sidewalls. The bag secures with a metal zipper closure at the top and has two carrying handles. It measures approximately 9.5” (W) x 9.5” (H) x 4.5” (D). Style 1091 is a tote bag constructed with an outer surface of both polyurethane and linen textile material. The front and back panels are partially composed of linen textile bordered by polyurethane. The bottom panel, sides, and carrying handles are composed of polyurethane plastic sheeting. Based on the information you provided, the polyurethane is the more costly material and provides the greater value to the bag. As such, the essential character is imparted by the polyurethane plastic sheeting. The bag is designed and sized to provide storage, protection, portability, and organization to books, food, articles of clothing, and other larger personal effects commonly associated with travel. The interior compartment is textile-lined with a zippered pocket that has an overlapping open pocket and three open pockets on the sidewalls. The bag secures with a metal zipper closure at the top and has two carrying handles. It measures approximately 14” (W) x 14” (H) x 5” (D). Style 1092 is a handbag constructed with an outer surface of both polyurethane and coated linen textile material. The front and back panels are partially composed of linen textile bordered by polyurethane. Based on the information you provided, the polyurethane is the more costly material and provides the greater value to the bag. As such, the essential character is imparted by the polyurethane plastic sheeting. The interior compartment is textile-lined with a zippered pocket that has an overlapping open pocket, two open pockets and a window pocket on the sidewalls. The bag secures with a metal zipper closure at the top and has two carrying handles. It measures approximately 11.5” (W) x 10” (H) x 5.5” (D). Style 1093 is a handbag constructed with an outer surface of both polyurethane and uncoated linen textile material. The front and back panels are partially composed of linen textile bordered by polyurethane. Based on the information you provided, the polyurethane is the more costly material and provides the greater value to the bag. As such, the essential character is imparted by the polyurethane plastic sheeting. The interior compartment is textile-lined with a zippered pocket that has an overlapping open pocket, and two slots pockets on the sidewalls. The bag secures with a metal zipper closure at the top and has a single shoulder strap. It measures approximately 7” (W) x 5.5” (H) x 2” (D). Style 1094 is a handbag constructed with an outer surface of both polyurethane and uncoated linen textile material. The front and back panels are composed of linen textile bordered by polyurethane. Based on the information you provided, the polyurethane is the more costly material and provides the greater value to the bag. As such, the essential character is imparted by the polyurethane plastic sheeting. The interior compartment is textile-lined with a zippered pocket that has an overlapping open pocket, and two slots pockets on the sidewalls. The bag has a flap that secures with a magnetic closure and single adjustable shoulder strap. It measures approximately 9.5” (W) x 8” (H) x 3.5” (D) The applicable subheading for styles 1434, 1092, and 1093, and 1094 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 percent ad valorem. The applicable subheading for the style 1091 will be 4202.92.4500, HTSUS, which provides for travel, sports and similar bags, with outer surface of plastic sheeting or of textile materials, 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) 733-646-733-3041. Sincerely, Thomas J. Russo Director National Commodity Specialist Division