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

N233605 October 2, 2012 CLA-2-42:OT:RR:NC:N4:441 CATEGORY: Classification TARIFF NO.: 4202.22.8080, 4202.92.3091 Regina Girsh OHL Trade Consultants The Navy Yard 5101 S. Broad Street Philadelphia, PA 19112-1404 RE: The tariff classification of a handbag and a tote bag from China Dear Ms. Girsh: In your letter dated September 4, 2012, you requested a tariff classification ruling on behalf of your client, Lilly Pullitzer. Your samples will be returned to you. Both styles are constructed with an outer surface of polyester straw in the form of fibrillated strips that do not exceed five millimeters in width in their twisted or folded state. The strips meet the dimensional requirements of textile strips contained in Section XI, Legal Note 1(g), Harmonized Tariff Schedule of the United States (HTSUS). While this construction is considered a textile for tariff purposes, according to Legal Note 2 of Chapter 54, HTSUS, textile strips are not considered to be man-made fibers. Style Q5-513-BA07 is a clutch handbag designed and sized to contain the personal effects typically carried on a daily basis. It has a textile-lined storage compartment with a zippered pocket on the back wall and no additional features. The front exterior has a flap which secures with a metal twist lock closure. The bag measures approximately 10” (W) x 6.25” (H) x 1.25” (D). Style 47513 is a tote bag designed to provide storage, organization, protection and portability to clothing and other personal effects during travel. It has a textile-lined storage compartment with a zippered pocket and two open pockets on the side walls and no additional features. The bag has an open top, two shoulder straps and a magnetic closure. It measures approximately 15” (W) x 14” (H) x 4.5” (D). The applicable subheading for the clutch handbag will be 4202.22.8080, HTSUS, which provides for handbags, whether or not with shoulder strap, including those without handle, with outer surface of textile materials, other, other, other. The rate of duty will be 17.6 percent ad valorem. The applicable subheading for the tote bag will be 4202.92.3091, HTSUS, which provides for travel, sports and similar bags: with outer surface of textile materials: other, other. The rate of duty will be 17.6 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