The tariff classification of a handbag and wallets from China

N294777 March 27, 2018 CLA-2-42:OT:RR:NC:N4:441 CATEGORY: Classification TARIFF NO.: 4202.22.1500; 4202.32.1000 Mr. Peter Salvato Metro Customs Brokers 500 Merrick Road Lynbrook, NY 11563 RE: The tariff classification of a handbag and wallets from China Dear Mr. Salvato: In your letter dated February 23, 2018, you requested a tariff classification ruling on behalf of Tory Burch, LLC. You have submitted three samples, which are being returned to you under separate cover. Style number 47385, Emerson Adjustable Shoulder Bag, is a handbag constructed with an exterior surface of leather coated with plastic sheeting. The plastic sheeting is the tactile and visible surface. It completely obscures the underlying material. The outer surface constituent material of the bag is the plastic. The handbag is designed and sized to contain the small personal effects that would normally be carried on a daily basis. The bag has a flap closure with a snap and a metal chain link shoulder strap. The interior features a textile-lined storage compartment, one zippered pocket and one open pocket on opposite sidewalls. The back exterior features an open slip pocket. It measures approximately 8 ¾” (w) x 6” (h) x 2 ¾” (d). Style number 33044, Robinson Slim Wallet, is a wallet constructed with an exterior surface of leather coated with plastic. The plastic sheeting is the tactile and visible surface. It completely obscures the underlying material. The outer surface constituent material is the plastic. The wallet is designed to provide storage, protection, portability and organization to paper currency, credit cards, identification and similar articles. The interior features several slot pockets for credit cards or identification on each side of the wallet and multiple openings to accommodate paper currency. The back exterior has a zippered pocket. The wallet secures with a snap and measures approximately 7 ½” (w) x 3 ½” (h) x ½” (d). Style number 46187, Emerson Envelope Continental Wallet, is a wallet constructed with an exterior surface of leather covered with plastic. The plastic sheeting is the tactile and visible surface. It completely obscures the underlying material. The outer surface constituent material is the plastic. The wallet is designed to provide storage, protection, portability and organization to paper currency, credit cards, identification and similar articles. The interior is lined with a textile material, has a center zippered compartment for coins and six slot pockets on each side. The wallet has a flap with a snap closure and measures approximately 7 ½” (w) x 4” (h) x 1 ½” (d). The applicable subheading for the handbag 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. The applicable subheading for the wallets will be 4202.32.1000, HTSUS, which provides for articles of a kind normally carried in the pocket or in the handbag, with outer surface of sheeting of plastic, of reinforced or laminated plastics. The rate of duty will be 12.1 cents/kg + 4.6 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 https://hts.usitc.gov/current. 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, Steven A. Mack Director National Commodity Specialist Division