The tariff classification of a handbag, a tote bag, and a backpack from China

N226595 August 15, 2012 CLA-2-42:OT:RR:NC:N4:441 CATEGORY: Classification TARIFF NO.: 4202.21.9000, 4202.91.0030 David M. Murphy Grunfeld, Desiderio, Lebowitz, Silverman & Klestadt, LLP 399 Park Avenue, 25th Floor New York, NY 10022-4877 RE: The tariff classification of a handbag, a tote bag, and a backpack from China Dear Mr. Murphy: In your letter dated July 17, 2012, you requested a tariff classification ruling on behalf of your client, Dooney & Bourke, Inc. Your samples will be returned to you. Your samples are identified as styles IN693, IN696 and IN697. They are all constructed with an outer surface of both genuine leather and nylon textile material. In each instance, the leather is the predominate material in both value and overall surface area. As such, the essential character of each bag is imparted by the leather, General Rule of Interpretation (GRI) 3(b) noted. Style IN693 is a handbag constructed with a body of nylon textile material. The front flap, rear exterior and shoulder strap are constructed of genuine leather. You state in your letter that the nylon textile comprises approximately 35% of the surface area and is valued at $3.06. The leather comprises approximately 65% of the surface area and is valued at $9.38. The handbag is designed and sized to contain the small articles that would normally be carried on a daily basis. It has a storage compartment with a hanging pocket on the back wall and no additional features. The front exterior has a leather flap and a patch pocket with a metal snap that secures the bag. It measures approximately 9” (W) x 9” (H) x 3.5” (D). Style IN696 is a handbag constructed with a body of nylon textile material. The front flap, rear exterior and shoulder strap are constructed of genuine leather. You state in your letter that the nylon textile comprises approximately 37% of the surface area and is valued at $4.88. The leather comprises approximately 63% of the surface area and is valued at $13.50. The handbag is designed and sized to contain the small articles that would normally be carried on a daily basis. It has a storage compartment with a hanging pocket on the back wall and no additional features. The front exterior has a leather flap and two patch pockets with metal snaps that secure the bag. The tote bag measures approximately 12” (W) at the opening x 8” (H) x 3.5” (D). Style IN697 is a backpack constructed with a body of nylon textile material. The front flap, rear exterior and shoulder straps are constructed of genuine leather. You state in your letter that the nylon textile comprises approximately 34% of the surface area and is valued at $3.70. The leather comprises 66% of the surface area and is valued at $11.48. The backpack is designed to provide storage, protection, organization, and portability to accessories and personal effects during travel. It has an unlined storage compartment with a hanging pocket on the back wall. The front exterior has an open pocket. The rear exterior of the bag has two adjustable straps which enable the user to wear the bag over the shoulders and on the back. It measures approximately 9.25” (W) x 10” (H) x 3.5” (D). The applicable subheading for style IN693 and IN696 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 style IN697 will be 4202.91.0030, 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. 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