The tariff classification of a wallet, a handbag, and a briefcase from China

N252193 May 2, 2014 CLA-2-42:OT:RR:NC:N4:441 CATEGORY: Classification TARIFF NO.: 4202.31.6000, 4202.22.1500, 4202.91.0030 Lena Rainbow PVH Corporation 200 Madison Avenue New York, NY 10016 RE: The tariff classification of a wallet, a handbag, and a briefcase from China Dear Ms. Rainbow: In your letter dated April 03, 2014, you requested a tariff classification ruling. You have submitted samples, which we are returning to you. Style 2759 is a wallet constructed with an outer surface of 85% suede leather and 15% polyurethane (PU) plastic sheeting. The suede covers the majority of the outer surface. As such, it is the suede that gives the wallet its essential character, General Rule of Interpretation (GRI) 3(b) noted. The wallet is designed to provide storage, protection, portability, and organization to coins, paper currency, credit cards, identification, and similar articles. The wallet has a center zippered coin pocket that divides the wallet into two sections. One side of the interior has two open pockets. The opposite side has one open pocket and six slot pockets for credit cards, identification, or business cards. The interior lacks adequate storage capacity for three dimensional objects. The wallet has a permanently attached wrist strap and a top opening that secures with a zipper closure. It measures approximately 7.5” (W) x 4.25” (H) x 1” (D). Style 3022 is a wristlet-style handbag constructed with an outer surface of 100% PU plastic sheeting. It is designed and sized to contain the small personal effects that are carried on a daily basis. The bag has a textile-lined storage compartment with a zippered pocket and ten slot pockets for credit cards, identification, or business cards on the interior walls. The handbag has a wrist strap and a top opening that secures with a zipper closure. It measures approximately 8.75” (W) x 5.75” (H) x 1” (D). Style 2869 is woman’s briefcase constructed with an outer surface of 55% suede leather and 45% PU plastic sheeting. The suede covers the majority of the outer surface. It makes up the center portions of the front and back panel. Thus, it is also the material that is most visually prominent. As such, it is the suede leather that gives the briefcase its essential character, GRI 3(b) noted. The briefcase is designed to provide storage, protection, organization, and portability to papers, documents, and various related articles. It has a textile-lined main compartment with a zippered center pocket, a zippered pocket, two open pockets, and a clear plastic pocket for identification on the sidewalls. It measures approximately 14.25” (W) x 10.5” (H) x 5” (D). The applicable subheading for style 2759 will be 4202.31.6000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for articles of a kind normally carried in the pocket or in the handbag, with outer surface of leather, of composition leather or of patent leather, other. The rate of duty will be 8 percent ad valorem. The applicable subheading for style 3022 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 percent ad valorem. The applicable subheading for style 2869 will be 4202.11.0030, 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% 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 [email protected]. Sincerely, Gwenn Klein Kirschner Acting Director National Commodity Specialist Division