The tariff classification of a backpack and a handbag from China

N252494 May 9, 2014 CLA-2-42:OT:RR:NC:N4:441 CATEGORY: Classification TARIFF NO.: 4202.92.3091, 4202.22.1500 Christina Zambuto Diesel USA, Inc. 220 West 19th Street New York, NY 10011 RE: The tariff classification of a backpack and a handbag from China Dear Ms. Zambuto: In your letter dated April 1, 2014, you requested a tariff classification ruling. You have submitted samples, which we are returning to you. The style you refer to as “Godel” is a backpack. The backpack is constructed with an outer surface of two materials: wool textile material and leather. The majority of the front and back panel are made up of the textile material. The side panels, bottom panel, and flap closure are constructed of the leather. The wool textile material covers the majority of the outer surface of the backpack and is also the material that creates the more prominent and striking visual impact. As such, it is the wool textile material which gives the backpack its essential character, General Rule of Interpretation (GRI) 3(b) noted. The backpack 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 three open pockets on the interior walls. The rear exterior of the backpack has an open pocket across the width and two straps which enable the user to wear it over the shoulders and on the back. It has a top carrying handle and a flap that folds over the top of the backpack and secures with a metal latch closure. There is an open pocket under the flap. The backpack measures approximately 11” (W) x 8.75” (H) x 3.5” (D). The style you refer to as “Noize” is a handbag constructed with an outer surface of 100% polyurethane (PU) plastic sheeting material. The handbag is designed and sized to contain the personal effects that would normally be carried on a daily basis. The interior has a textile-lined main compartment with a zippered pocket and four slot pockets on the sidewall. It secures with a top zipper closure and has two carrying handles. The bag measures approximately 11” (W) x 8” (H) x 4.75” (D). The applicable subheading for style Godel will be 4202.92.3091, Harmonized Tariff Schedule of the United States (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. The applicable subheading for style Noize 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 vikki.lazaro@cbp.dhs.gov. Sincerely, Gwenn Klein Kirschner Acting Director National Commodity Specialist Division