The tariff classification of handbags and tote bags from China

N223876 July 17, 2012 CLA-2-42:OT:RR:NC:N4:441 CATEGORY: Classification TARIFF NO.: 4202.21.9000, 4202.91.0030 Christine T. Reid Euro Cargo 154-09 146th Avenue Jamaica, NY 11434 RE: The tariff classification of handbags and tote bags from China Dear Ms. Reid: In your letter dated June 27, 2012, you requested a tariff classification ruling on behalf of your client, VCS Group. Your samples will be returned to you. Style V-Parker-SAF is a handbag constructed with an outer surface of genuine leather. It is designed and sized to contain the small personal effects normally carried on a daily basis. It has a textile-lined interior storage compartment with a zippered pocket and three open pockets on the side walls. The top of the bag secures with a metal zipper closure and has two carrying handles. Both the front and back exteriors have compartments with magnetic closures across the full width of the bag. The bag comes with a protective textile drawstring bag for storing when it is not being used. It measures approximately 12” (W) x 10” (H) x 6” (D). Style V-Parker-SH is a handbag constructed with an outer surface of genuine leather. The bag is designed and sized to contain the small personal effects normally carried on a daily basis. It has a textile-lined storage compartment with a zippered pocket, three open pockets on the side walls, and overlapping an open compartment. The bag has a “V” shaped flap that folds over the front exterior and secures with a magnetic closure. The bag has a zippered pocket across the width on the rear exterior, and a single shoulder strap. The bag comes with a protective textile drawstring bag for storing when it is not being used. It measures approximately 10” (W) across the top opening x 8” (H) x 3.5” (D). Style V-Kaitlyn-CI is a clutch handbag constructed of genuine leather. The bag is designed and sized to contain the small personal effects normally carried on a daily basis. It has a textile-lined storage compartment with a zippered pocket and an open pocket on the same side wall. The bag has a flap that predominately covers the front exterior and secures with a magnetic closure. The rear exterior has a zippered pocket across the full width of the bag. The bag comes with a protective textile drawstring bag for storing when it is not being used. It measures approximately 13” (W) x 9” (H). Style VIN 1026 is a tote bag constructed of genuine leather. It is designed and sized to provide storage, protection, portability, and organization to clothing and other personal effects during travel. It has a textile-lined interior storage compartment with a zippered pocket and three open pockets on the side walls. The bag comes with a protective textile drawstring bag for storing when it is not being used. It has a metal zipper closure, and two cut-out handles for carrying. It measures approximately 15” (W) x 14” (H) x 2.5” (D). The applicable subheading for style VIN 1026 will be 4202.91.0030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for travel, sports, and similar bags, with outer surface of leather. The rate of duty will be 4.5 percent ad valorem. The applicable subheading for styles V-Parker-SAF, V-Parker-SH and V-Kaitlyn-CI, if valued over $20, will be 4202.21.9000, 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. 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