The tariff classification of pouches and a handbag from China

N240891 May 7, 2013 CLA-2-42:OT:RR:NC:N4:441 CATEGORY: Classification TARIFF NO.: 4202.92.3031, 4202.22.1500 Denise Young-Sang Office Depot 6600 North Military Trail Boca Raton, FL 33496 RE: The tariff classification of pouches and a handbag from China Dear Ms. Young-Sang: In your letter dated April 15, 2013, you requested a tariff classification ruling. You have submitted samples, which we are returning to you. Item 30076 consists of four pouches. The pouches are of varying sizes. The largest pouch measures approximately 12” (W) x 9.75” (H). The smallest pouch measures approximately 4.25” (W) x 3” (H). The pouches are otherwise identical. Each pouch is constructed with an outer surface of nylon textile material yielding a mesh-like appearance. The pouches are designed to provide storage, organization, protection, and portability to miscellaneous items during travel. They each have an unlined main compartment with a zippered closure across the top. They are of a durable construction and suitable for long-term use. Item 30079 is a handbag constructed of polyurethane plastic sheeting that is reinforced with textile material. The bag is designed and sized to contain the small personal effects normally carried on a daily basis. The bag has a textile-lined interior storage compartment with one zippered pocket and two open pockets on the interior walls. It has a zipper closure at the top and a detachable wrist strap. The bag measures approximately 12” (W) x 10” (H) x 2” (D). The applicable subheading for item 30076 will be 4202.92.3031, Harmonized Tariff Schedule of the United States (HTSUS), which provides for travel, sports, and similar bags, with outer surface of sheeting of plastics or of textile materials, other, other, of man-made fibers, other. The rate of duty will be 17.6% ad valorem. The applicable subheading for item 30079 will be 4202.22.1500, HTSUS, which provides for handbags, whether or not with shoulder strap, including those without handle, with outer surface of sheeting of plastic. The rate of duty will be 16 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