The tariff classification of a handbag from China

N233913 November 2, 2012 CLA-2-42:OT:RR:NC:N4:441 CATEGORY: Classification TARIFF NO.: 4202.22.8080 Emily Lam Marc Jacobs Inc. 72 Spring Street, 9th Floor New York, NY 10012 RE: The tariff classification of a handbag from China Dear Ms. Lam: In your letter dated October 1, 2012, you requested a tariff classification ruling. Your sample will be returned to you. In your letter you mentioned several styles. However, you have only provided one sample. This ruling pertains only to the submitted sample. Your submitted sample, style M3131077, is a handbag constructed with a body of 75% polyurethane and 25% polyester strips that meet the dimensional requirements of textile strips contained in Section XI, Legal Note 1(g), Harmonized Tariff Schedule of the United States (HTSUS). According to the terms of Legal Note 1 to Chapter 54, HTSUS, such textile strips, while considered textile, are not to be considered a man-made fiber. The handbag also has minor leather trim. The handbag is designed and sized to contain the small articles that would normally be carried on a daily basis. It has a textile-lined storage compartment with three open pockets on the sidewalls. It has a metal zipper closure at the top and an adjustable shoulder strap. The bag also has a non-removable identification tag. The front exterior has two patch pockets with flaps that secure with magnetic closures. The bag measures approximately 10” (W) x 6.5” (H) x 1.5” (D). The applicable subheading for the handbag will be 4202.22.8080, HTSUS, which provides for handbags, whether or not with shoulder strap, including those without handle, with outer surface of textile materials, other, other, other. The rate of duty will be 17.6 percent ad valorem. You suggest the proper classification is 4602.90.0000, HTSUS, which provides for basketwork, wickerwork and other articles, made directly to shape from plaiting materials or made up from articles of heading 4601: other (than of vegetable materials). However, as explained above, this handbag is made of textile, not plaiting materials. Your inquiry does not provide enough information for us to give a classification ruling on your styles for which you did not provide samples. Your request for a classification ruling must include samples of the merchandise. When this information is available, you may wish to consider resubmission of your request. We are returning any related samples, exhibits, etc. If you decide to resubmit your request, please include all of the material that we have returned to you. 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