The tariff classification of a clutch handbag and a messenger bag from China

N168859 June 29, 2011 CLA-2-42:OT:RR:NC:N4:441 CATEGORY: Classification TARIFF NO.: 4202.22.8050, 4202.11.0030 Maria Pedron Liz Claiborne, Inc. One Claiborne Avenue HQ2 7th Floor North Bergen, NJ 07047 RE: The tariff classification of a clutch handbag and a messenger bag from China Dear Ms. Pedron: In your letter dated May 26, 2011, you requested a tariff classification ruling. Your samples will be returned to you. Style YHRU2843 is a clutch handbag constructed with an outer surface of 100% polyester textile. It was a flap constructed of genuine leather. It is designed and sized to contain the small personal effects normally carried on a daily basis. The interior has a textile-lined storage compartment with a zippered pocket and two open pockets on the sidewalls. The bag secures with a magnetic closure and has a removable carrying strap. The rear exterior has an open pocket across the entire width. It measures approximately 12” (W) x 7” (H) x 1” (D). Style YHRU2799 is a messenger bag constructed with an outer surface of 100% leather. The bag is designed to transport items normally carried to and from the office or school. The interior of the bag has a textile-lined storage compartment with a zippered pocket and two open pockets on the sidewalls. The bag has a flap that covers most of the front exterior and secures with two metal push buckles. The flap is also a pocket with zipper closure along its perimeter. The area under the flap and the rear exterior both have open pockets that extend across the width of the bag. The bag has a removable, adjustable leather shoulder strap with metal clips at each end, a leather carrying handle, and open pockets at each side-end. The bag measures approximately 14" (W) x 12" (H) x 5.5" (D). The applicable subheading for the handbag will be 4202.22.8050, Harmonized Tariff Schedule of the United States (HTSUS), which provides for handbags, whether or not with shoulder strap, including those without handles, with outer surface of textile materials, other, other, other, of man-made textile materials. The rate of duty will be 17.6% ad valorem. The applicable subheading for the messenger bag will be 4202.11.0030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for trunks, suitcases, vanity cases, attaché cases, briefcases, school satchels and similar containers, with outer surface of leather, school satchels and similar containers. The rate of duty will be 8 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 (646) 733-3041. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division