The tariff classification of handbags from China

N261908 March 20, 2015 CLA-2-42:OT:RR:NC:N4:441 CATEGORY: Classification TARIFF NO.: 4202.22.1500 Brenda Bodnar Nine West Holdings, Inc. 180 Rittenhouse Circle Bristol, PA 19007 RE: The tariff classification of handbags from China Dear Ms. Bodnar: In your letter dated February 17, 2015, you requested a tariff classification ruling. You have submitted three samples, which we are returning to you. Style 60389781 is a compartmentalized handbag constructed with an outer surface of polyurethane (PU) plastic sheeting. The bag is designed and sized to contain the small personal effects that would normally be carried on a daily basis. The bag features a textile-lined interior compartment with one zippered pocket and two open pockets, two carrying handles, and a top opening secured with one snap closure. The interior of the bag also has a large zippered compartment at the center of the bag which divides the interior into two smaller sections. The rear exterior of the handbag has a small open pocket. The bag measures approximately 12.5 (W) at the opening x 10.25” (H) x 4” (D). Style 60390480 is a compartmentalized handbag constructed with an outer surface of two materials. The front panel is made of approximately 70% polyester textile material and 30% PU plastic sheeting. The bottom and back panel are constructed of the PU plastic sheeting. The PU plastic sheeting covers the majority of the outer surface. As such, it is the PU plastic sheeting that gives the handbag its essential character, General Rule of Interpretation (GRI) 3(b) of the Harmonized Tariff Schedule of the United States (HTSUS) noted. The bag is designed and sized to contain the small personal effects that would normally be carried on a daily basis. The bag features a textile-lined interior compartment with one zippered pocket and two open pockets, two carrying handles, and a top opening secured with one snap closure. The interior of the bag also has a large zippered compartment at the center of the bag which divides the interior into two smaller sections. The bag measures approximately 14.5” (W) at the opening x 10.5” (H) x 5” (D). Style 60390087 consists of a handbag constructed with an outer surface of PU plastic sheeting and a zippered pouch constructed of the same material. The pouch is stored in the handbag when it is not in use. It is an optional component. The handbag and pouch are considered a set for tariff purposes, General Rule of Interpretation 3(b) of the HTSUS noted. The essential character of the set is imparted by the handbag. 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 storage compartment with a zippered pocket and two open pockets on the sidewalls. The bag has a zipper closure at the top and two carrying handles. It measures approximately 11” (W) at the opening x 10.25” (H) x 6” (D). The applicable subheading for the handbags will be 4202.22.1500, 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% 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