The tariff classification of a handbag from India and tote bags from China

N212041 April 16, 2012 CLA-2-42:OT:RR:NC:N4:441 CATEGORY: Classification TARIFF NO.: 4202.21.9000, 4202.92.1500 Christina Zambuto Diesel USA, Inc. 220 West 19th Street New York, NY 10011 RE: The tariff classification of a handbag from India and tote bags from China Dear Ms. Zambuto: In your letter dated March 30, 2012, you requested a tariff classification ruling. Your samples will be returned to you. The style you refer to as “Progress” is a handbag constructed of 100% genuine leather. The front exterior is suede with a vertical zipper pocket. The rear exterior is cowhide with a pocket across the width that secures with a magnetic closure. It is designed and sized to contain a wallet, keys, and the small accessories that are carried on a daily basis. The bag has a textile-lined storage compartment with a padded foam pocket. The bag secures with a metal zipper closure and has an adjustable webbed shoulder strap. It measures approximately 10” (W) x 11” (H) x 2.5” (D). The style you refer to as “Brave Art” is a tote bag constructed with a body of cotton textile material and a bottom of genuine leather. The essential character is imparted by the textile material, General Rule of Interpretation (GRI) 3(b) noted. 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 three overlapping pockets on the same side wall. It has a metal zipper closure, two leather carrying handles and an adjustable, removable webbed shoulder strap. The bag measures approximately 15.5” (W) x 11” (H) x 6.5” (D). The style you refer to as “Divina Small” is a U-shaped tote bag constructed with a body of cotton textile material and a bottom of genuine leather. The essential character is imparted by the textile material, GRI 3(b) noted. 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 three overlapping pockets on the same side wall. It has a metal zipper closure at the top, two leather shoulder straps and a metal zippered pocket on one side-end. The bag measures approximately 15.5” (W) x 10.5” (H) x 8” (D). The applicable subheading for style “Progress” will be 4202.21.9000, 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 leather, of composition leather or of patent leather, other, valued over $20 each. The rate of duty will be 9 percent ad valorem. The applicable subheading for styles “Brave Art” and “Divina Small” will be 4202.92.1500, 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. 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