The tariff classification of handbags from China

N241375 May 10, 2013 CLA-2-42:OT:RR:NC:N4:441 CATEGORY: Classification TARIFF NO.: 4202.22.1500; 4303.90.0000 Lena Rainbow PVH Corporation 200 Madison Avenue New York, NY 10016 RE: The tariff classification of handbags from China Dear Ms. Rainbow: In your letter dated April 19, 2013, you requested a tariff classification ruling. You have submitted samples, which we are returning to you. Style 2591 is a compartmentalized handbag constructed with an outer surface of polyurethane (PU) plastic sheeting. The handbag is designed and sized to contain the small personal effects that would normally be carried on a daily basis. The bag has three separate textile-lined compartments. The two outer compartments are secured with snap closures. The middle compartment is secured with a zipper closure and has three open pockets and one zippered pocket on the interior walls. The bag has two carrying handles that can also be used as shoulder straps. It measures approximately 12.5” (W) x 10” (H) x 4.25” (D). The applicable subheading for style 2591 will be 4202.22.1500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for handbags, whether or not with shoulder strap, including those without a handle, with outer surface of sheeting of plastic or of textile materials, with outer surface of sheeting of plastics. The rate of duty will be 16 percent ad valorem. Style 2406 is a handbag constructed of polyurethane plastic with a front panel containing an outer surface of calf furskin. The essential character is imparted by the furskin, General Rule of Interpretation 3(b) noted. The top opening of the bag is secured by a front flap with one metal closure. The bag measures approximately 12” (W) x 6” (H) x 2” (W). The strap is a gold tone chain link. The interior of the handbag features a textile-lined main compartment with a zippered wall pocket and three open pockets on the opposite interior wall. Articles of a kind similar to a purse, handbag, shoulder bag, or tote bag are usually classified within Heading 4202, HTSUS. However, such articles appear in the second half of Heading 4202, which is limited to the materials named therein. Furskin is not one of the named materials. As such, handbags with an essential character of calf furskin are excluded from classification within Heading 4202. Chapter 43, subheading 4303, covers “other articles of furskin.” The Explanatory Notes (EN) constitute the official interpretation of the Harmonized System at the international level. The EN to subheading 4303 states that, except for those items excluded by Chapter Notes, “…the heading covers all other articles, including parts, made of furskin, or in which furskin gives the essential character.” The applicable subheading for style 2406 will be 4303.90.0000, HTSUS, which provides for articles of apparel, clothing accessories and other articles of furskin, articles of apparel and clothing accessories, other. The rate of duty will be Free. 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