The tariff classification of a handbag from China

N223362 July 13, 2012 CLA-2-42:OT:RR:NC:N4:441 CATEGORY: Classification TARIFF NO.: 4202.22.8050 Maya Kessler Costco Wholesale 999 Lake Drive Issaquah, WA 98027 RE: The tariff classification of a handbag from China Dear Ms. Kessler: In your letter dated June 22, 2012, you requested a tariff classification ruling. Your sample is being returned to you. Item 666063 is a compartmentalized handbag constructed with an outer surface of 100% polyester textile material. The bag is designed and sized to contain the personal effects typically carried on a daily basis. The interior of the bag is divided into two equally sized compartments. One side is textile lined with two interior pockets. The other side is lined with plastic sheeting material. Both sides have top zipper closures. The bag also features two short carrying handles. It measures approximately 12” (W) x 11” (H) x 5.5” (D). In your ruling request you suggested classification of item 666063 under subheading 4202.92.0807, Harmonized Tariff Schedule of the United States (HTSUS), which provides for insulated food and beverage bags, with outer surface of textile materials, other, of man-made fibers. However, handbags are more specifically provided for within heading 4202 than insulated cooler bags which fall under the “other” category within heading 4202. Moreover, while one compartment of the bag has a plastic sheeting lining which could possibly provide a certain level of water resistance, the bag lacks the additional layer of foam (or the like) that would maintain the temperature of food or beverages. As such, the bag will not be classified as an insulated cooler bag. The applicable subheading for the handbag will be 4202.22.8050, HTSUS, which provides for handbags, whether or not with shoulder strap, including those without handles, with outer surface of textile materials, other, other, other, of man-made textile materials. The rate of duty will be 17.6% 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