CLA-2-42:RR:NC:3:341 L89406

Mr. Bill Sullivan
Regional Compliance Manager
Exel Global Logistics Inc.
230-39 International Airport Center Blvd.
Jamaica, NY 11413

RE: The tariff classification of handbags, wallets, tote bags, traveling bags from France

Dear Mr. Sullivan:

In your letter dated December 14, 2005 you requested a tariff classification ruling. The request is on behalf of Algo/Goyard, of Paris, France.

You have submitted four samples identified as styles ABABOEING4503, traveling bag, AMALOUISPM07, shopping type tote bag, with attached purse, APM10102, wallet and AMAMARTIN02, handbag. The samples will be returned.

The traveling bag, tote bag and handbag are each wholly made-up of a woven base fabric that is wholly covered with a material identified as “Gum Arabic.” The wallet is manufactured of 100% top grain cowhide leather body and a cover of the same “Gum Arabic” covered fabric as the carrying bags. All trimming and handles are of cowhide leather.

The “Gum Arabic” covered fabric is printed with a design plus the words “E Goyard Honore Paris. ” The design plus words mark has been filed with the United States Patent and Trademark Office (USPTO) on December 13, 2005 and is subject of USPTO serial number 78772547. The woven fabric is composed of 60 percent cotton fibers and 40 percent “linen” fibers, by weight. The exterior surface covering of “Gum Arabic” is described as being of all natural materials derived from a particular type of trees known as the Acacia seyal and the Acacia senegal. The exterior “Gum Arabic” coating obscures the ground fabric.

The applicable subheading for the handbag, item AMAMARTINO2, will be 4202.29.9000, Harmonized Tariff Schedule of the United States (HTSUS), which provides, in part, for HANDBAGS, of textile materials, other, other. The rate of duty will be 20 percent ad valorem.

The applicable subheading for the wallet, item APM10102, will be 4202.39.9000, Harmonized Tariff Schedule of the United States (HTSUS), which provides, in part, for Articles of a kind normally carried in the pocket or in the handbag, of leather, other, other. The rate of duty will be 20 percent ad valorem.

The applicable subheading for the traveling bag, item ABABOEING4503 and the shopping type tote bag, item AMALOUISPM07 will be 4202.99.9000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Other, other, other. The rate of duty will be 20 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 Kevin Gorman at 646-733-3041.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division