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

N248910 January 15, 2014 CLA-2-42:OT:RR:NC:N4:441 CATEGORY: Classification TARIFF NO.: 4202.21.9000, 4202.91.0030 Darlene Buro Carmichael International Service 20 West Lincoln Avenue, Suite 300 Valley Stream, NY 11580 RE: The tariff classification of a handbag, tote bag, and a backpack from China Dear Ms. Buro: In your letter dated December 20, 2013, you requested a tariff classification ruling on behalf of your client, Elizabeth and James. You have submitted samples, which are being returned to you. The style you refer to as “Mini Satchel Bag” is a handbag constructed with an outer surface of leather. The bag is designed and sized to contain the small personal effects that would normally be carried on a daily basis. The bag has a textile-lined interior compartment with one zippered pocket and two open pockets on the interior walls. It features a top zipper closure, two carrying handles, and a shoulder strap. There is also a zippered pocket on the front exterior of the bag. The bag measures approximately 12” (W) x 7.25” (H) x 4” (D). The style you refer to as “Satchel Bag” is a tote bag constructed with an outer surface of leather. It is designed to provide storage, protection, organization, and portability to personal effects during travel. The bag has a textile-lined interior compartment with one zippered pocket and two open pockets on the interior walls. It features a top zipper closure, two carrying handles, and a removable shoulder strap. There is also a zippered pocket on the front exterior of the bag. It measures approximately 15” (W) x 10.5” (H) x 5” (D). The style you refer to as “Sling Bag” is a backpack constructed with an outer surface of leather. It is designed to provide storage, protection, organization, and portability to personal effects during travel. The backpack has a textile-lined storage compartment with a zippered pocket and two open pockets on the interior walls. The top of the backpack has a drawstring closure and a carrying handle. The rear exterior of the backpack has two straps which enable the user to wear it over the shoulders and on the back. The front exterior of the backpack has a zippered pocket. The backpack measures approximately 13.5” (W) x 12” (H) x 6.5” (D). The applicable subheading for the handbag 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 the tote bag and backpack 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, Gwenn Klein Kirschner Acting Director National Commodity Specialist Division