CLA-2-42:OT:RR:NC:N3:341

Lisa Collier
Brand Science, LLC.
313 E. Meeting Street
Dandridge, TN 37725

RE: The tariff classification of a handbag and tote bags from China

Dear Ms. Collier:

In your letter dated April 4, 2008, you requested a tariff classification ruling. The samples which you submitted are being returned as requested.

Style 4104 is a handbag constructed of man-made textile material that is coated on the outer surface with plastic sheeting material. It is designed and sized to contain the small personal effects that would normally be carried on a daily basis. It has a textile-lined interior compartment with both a zippered and open pocket on a sidewall. The bag secures with a top zipper closure and has an adjustable shoulder strap. The front exterior of the bag has an open pocket with a magnetic closure and a metal zippered pocket. It measures approximately 7.25” (W) x 7.25” (H).

Style 4106 is a tote bag constructed of man-made textile material that is coated on the outer surface with plastic sheeting material. The bag is designed to provide storage, protection, portability, and organization to clothing and other personal effects during travel. It has a main textile-lined interior compartment with a zippered and open pocket on a sidewall. The bag secures with a top zipper closure and has double shoulder straps. The front exterior of the bag has an open pocket with a magnetic closure and a metal zippered pocket. The rear exterior of the bag has an open pocket with a magnetic closure. It measures approximately 14” (W) x 16” (H).

Style 4107 is a tote bag constructed of man-made textile material that is coated on the outer surface with plastic sheeting material. The bag is designed to provide storage, protection, portability, and organization to clothing and other personal effects during travel. It has a main textile-lined interior compartment with a zippered and open pocket on a sidewall. The bag secures with a top zipper closure and has adjustable shoulder straps, as well as, double carrying handles. The front exterior of the bag has an open pocket with a magnetic closure and a metal zippered pocket. The rear exterior of the bag has an open pocket with a magnetic closure. It measures approximately 18” (W) x 9” (H) x 6” (D).

The applicable subheading for style 4104 will be 4202.22.1500, Harmonized Tariff Schedule of the United States (HTSUS), which provides in part, for handbags, whether or not with shoulder strap, including those without handle, with outer surface of sheeting of plastic. The rate of duty will be 16 percent ad valorem.

The applicable subheading for style 4106 and 4107 will be 4202.92.4500, HTSUS, which provides for travel, sport, and similar bags, with outer surface of plastic sheeting material, 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 Vikki Lazaro at 646-733-3041.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division