The tariff classification of handbags and a tote bag from China

N257953 November 5, 2014 CLA-2-42:OT:RR:NC:N4:441 CATEGORY: Classification TARIFF NO.: 4202.22.1500; 4202.91.0030; 4202.21.9000 Christina Zambuta Diesel USA, Inc. 220 West 19th Street New York, NY 10119 RE: The tariff classification of handbags and a tote bag from China Dear Ms. Zambuta: In your letter dated October 6, 2014, you requested a tariff classification ruling. You have submitted three samples, which are being returned to you. Style “Vannya” is a backpack-style handbag constructed with an outer surface of polyurethane plastic sheeting material. It is designed and sized to contain the small personal effects commonly carried on a daily basis. It has one main interior compartment with a drawstring closure and one zippered exterior pocket. The handbag measures approximately 8.5" (W) 6" (D) x 9.5" (H). The applicable subheading for style “Vannya” 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 handle, with outer surface of sheeting of plastic. The rate of duty will be 16 percent ad valorem. Style “Alixa” is a tote bag constructed of 100% leather. It is designed to provide storage, protection, portability, and organization to personal effects during travel. It has a textile-lined storage compartment with a zippered pocket and three open pockets on the interior walls. The bag has a top opening with one snap closure, two shoulder straps, and two handles. The bag measures approximately 16” (W) x 11” (H) x 6” (D). The applicable subheading for style “Alixa” will be 4202.91.0030, HTSUS, which provides for travel, sports, and similar bags, with an outer surface of leather. The rate of duty will be 4.5% ad valorem. Style “Doryss” is a handbag that is triangular in shape. It is constructed with an outer surface of 100% leather. The handbag is designed and sized to contain the small personal effects that would normally be carried on a daily basis. The interior is textile-lined with a zippered pocket and three open pockets on the interior walls. The bag has a top snap closure and a carrying handle that can also be used as shoulder strap. The front exterior of the bag has two pockets with zippered closures. It measures approximately 9” (W) at the top opening x 12” (H) x 1” (D). The applicable subheading for style “Doryss” 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 vikki.lazaro@cbp.dhs.gov. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division