The tariff classification of handbags from China and India

N241843 May 20, 2013 CLA-2-42:OT:RR:NC:N4:441 CATEGORY: Classification TARIFF NO.: 4202.22.4500; 4202.21.9000 Christina Zambuto Diesel USA, Inc. 220 West 19th Street New York, NY 10011 RE: The tariff classification of handbags from China and India Dear Ms. Zambuto: In your letter dated May 7, 2013, you requested a tariff classification ruling. You have submitted samples, which are being returned to you. Style “Jenna” is a handbag constructed with an outer surface of 100% cotton textile material. It is designed and sized to provide storage, protection, portability, and organization to the small personal effects normally carried on a daily basis. It features one short strap constructed of polyurethane, a top zippered opening, one textile-lined interior storage compartment, and an exterior zippered pocket. It measures approximately 7” (W) x 5” (H) x 0.25” (D). Style “Fiona” is a handbag constructed of 100% leather. It is designed and sized to provide storage, protection, portability, and organization to the small personal effects normally carried on a daily basis. It features two textile-lined interior compartments. Each compartment has a three-sided zipper. It also has one long strap and a zippered pocket on the exterior. It measures approximately 6.75” (W) x 5” (H) x 2” (D). The applicable subheading for “Jenna” will be 4202.22.4500, 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 textile materials, of vegetable fibers and not of pile or tufted construction, of cotton. The rate of duty will be 6.3 percent ad valorem. The applicable subheading for “Fiona,” 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% 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