The tariff classification of handbags from China

N266862 August 18, 2015 CLA-2-42:OT:RR:NC:N4:441 CATEGORY: Classification TARIFF NO.: 4202.22.4500; 4202.22.8050 Belinda Lopez Customs Compliance Specialist PVH 200 Madison Avenue New York, NY 10016 RE: The tariff classification of handbags from China Dear Ms. Lopez: In your letter dated July 15, 2015, you requested a tariff classification ruling. You have submitted two samples, which are being returned to you. Style 6929502 is a compartmentalized handbag constructed with an outer surface of 100% cotton textile material. The cotton textile is not of a pile or tufted construction. It 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 area that is divided by a zippered compartment at the center. One sidewall of the zippered compartment has an open pocket. The other sidewall has a zippered pocket. The bag has two handles. The front exterior of the bag has an open pocket fitted with a coin purse. The coin purse has a permanently affixed chain that can be used to attach it to the handbag with a clasp. The handbag measures approximately 12.5" (W) x 10" (H) x 5.5" (D). The handbag and coin purse are considered a set for tariff purposes. The essential character is imparted by the handbag, General Rule of Interpretation of the Harmonized Tariff Schedule of the United States (HTSUS), noted. Style 6930754 is a handbag constructed with an outer surface of 100% man-made textile material. It is designed and sized to contain the small personal effects that would normally be carried on a daily basis. The front exterior of the handbag has a zippered pocket. The back exterior has an open pocket. The handbag has a permanently affixed adjustable shoulder strap. It has a main textile-lined compartment with a zippered pocket. The bag measures approximately 11.5" (W) x 11.75" (H). The applicable subheading for style 6929502 will be 4202.22.4500, HTSUS, which provides for handbags, whether or not with shoulder strap, including those without handles, with outer surface of textile materials and not of pile or tufted construction, other, of cotton. The duty rate will be 6.3% ad valorem. The applicable subheading for style 6930754 will be 4202.22.8050, HTSUS, which provides for handbags, whether or not with shoulder strap, including those without handles, with outer surface of textile material, other, other, of man-made fibers. The duty rate will be 17.6% 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