The tariff classification of handbags and a tote bag from China

N247467 November 20, 2013 CLA-2-42:OT:RR:NC:N4:441 CATEGORY: Classification TARIFF NO.: 4202.22.4500; 4202.92.3031 Christina Zambuto Diesel USA, Inc. 220 West 19th Street New York, NY 10011 RE: The tariff classification of handbags and a tote bag from China Dear Ms. Zambuto: In your letter dated October 30, 2013 you requested a tariff classification ruling. You have submitted three samples which are being returned to you. Style “Novalee” is a handbag constructed of 100% cotton textile material. It is trimmed with both leather and polyurethane plastic sheeting. The essential character of the bag is imparted by the textile, General Rule of Interpretation 3(b) noted. The handbag is designed and sized to contain the small personal effects carried on a daily basis. It has one handle, a drawstring closure, a detachable shoulder strap, and one interior zippered pocket. It measures approximately 11.75” (H) x 8” (W) x 6” (D). Style “Freddie” is a handbag constructed of two materials. Seventy percent of the outer surface is composed of 100% cotton textile material. The remaining 30% is composed of leather. The essential character of the bag is imparted by the cotton textile, General Rule of Interpretation 3(b) noted. The handbag is designed and sized to contain the small personal effects carried on a daily basis. It has one shoulder strap, a flap closure, two exterior pockets, one interior pocket, and one internal divider. It measures approximately 11” (W) x 9” (H) x 1.5” (D). The applicable subheading for styles Novalee and Freddie will be 4202.22.4500, 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 textile materials, of vegetable fibers and not of pile or tufted construction, of cotton. The rate of duty will be 6.3 percent ad valorem. Style “Klimba” is a tote bag constructed with an outer surface of man-made textile materials. It is designed and sized to provide storage, protection, organization, and portability to personal effects during travel. The bag has a textile-lined interior compartment. It has two carrying handles, a detachable shoulder strap, and a top opening with no means of closure. The bag measures approximately 12.5” (W) x 16” (H) x 5” (D). The applicable subheading for Klimba will be 4202.92.3031, HTSUS, which provides for travel, sports, and similar bags, with outer surface of textile material, other, other, of man-made fibers, other. The rate of duty 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 (646) 733-3041. Sincerely, Gwenn Klein Kirschner Acting Director National Commodity Specialist Division