The tariff classification of a handbag and a tote bag from China

N223015 July 11, 2012 CLA-2-42:OT:RR:NC:N4:441 CATEGORY: Classification TARIFF NO.: 4202.22.1500; 4202.92.4500 Sandy Pray Jag Footwear, Accessories and Retail Corporation 180 Rittenhouse Circle Bristol, PA 19007 RE: The tariff classification of a handbag and a tote bag from China Dear Ms. Pray: In your letter dated June 22, 2012 you requested a tariff classification ruling. Your samples are being returned to you. Style MN-WS326A is a handbag constructed with an outer surface of plastic sheeting material. The handbag is an envelope style clutch and measures approximately 10” wide x 6.5” high. It features a partial front flap that is covered in sequins. The full front of the bag is not covered in sequins. The plastic sheeting is the material that predominates in the overall outer surface area. As such, the essential character of the bag is imparted by the plastic sheeting, General Rule of Interpretation 3(b) noted. Style MN-WS358 is a tote bag constructed with an outer surface of plastic sheeting material. The tote bag is designed and sized to contain the larger personal effects commonly associated with travel. It measures approximately 14” wide x 10” high x 5.5” deep. It has a front pocket that is covered in sequins. The full front of the bag is not covered in sequins. The plastic sheeting is the material that predominates in the overall outer surface area. As such, the essential character of the bag is imparted by the plastic sheeting, General Rule of Interpretation 3(b) noted. In your ruling request you suggested classification of the above mentioned samples under subheading 3926.90.3300, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “other articles of plastics and articles of other materials of headings 3901 to 3914: other: beads, bugles and spangles, not strung (except temporarily) and not set; articles thereof, not elsewhere specified or included: handbags.” However, the submitted samples are not predominately covered with sequins and, as such, are classified in heading 4202. The applicable subheading for MN-WS326A 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 The applicable subheading for MN-WS358 will be 4202.92.4500, HTSUS, which provides for travel, sports, and similar bags, with outer surface of plastic sheeting or of textile materials, other. The rate of duty will be 20% 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, Thomas J. Russo Director National Commodity Specialist Division