CLA-2-42:OT:RR:NC:N3:341
Jenny Hecht
Kooba, Inc.
141 West 36th Street, 6th Floor
New York, NY 10018
RE: The tariff classification of a tote bag and a handbag
Dear Ms. Hecht:
In your letter dated March 9, 2009, you requested a tariff classification ruling. The samples which you submitted are being returned as requested.
The style you refer to as “Red Summer” is a tote bag with a removable toiletry pouch. Both are constructed with an outer surface of polyvinyl chloride (PVC) sheeting plastic. The bag and toiletry pouch are considered a set with the tote bag being the essential character. It is designed and sized to provide storage, protection, portability, and organization to clothing, sundry articles, and other personal effects during travel. The bag features one large textile-lined main compartment with an open pocket on the sidewall. It has a metal zipper closure and double shoulder straps. It measures approximately 22” (W) x 15” (H) x 6” (D).
The style you refer to as “Teal Peyton” is a handbag constructed of 100% genuine leather. The bag is designed and sized to contain money, keys, and small accessories that are carried on a daily basis. It has a textile-lined main compartment with a zippered pocket and three open pockets on the sidewalls. The bag has a metal zipper closure and adjustable carrying handles. Both the front and back exterior of the bag have a metal zippered pocket. It measures approximately 12.5” (W) x 9” (H) x 6” (D).
The applicable subheading for style “Red Summer” will be 4202.92.4500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for travel, sports and similar bags, with outer surface of plastic sheeting, other. The duty rate will be 20 percent ad valorem.
The applicable subheading for style “Teal Peyton” will be 4202.21.9000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for handbags, whether or not with shoulder straps, including those without handle, with outer surface of leather, other, valued over $20 each. The rate of duty will be 9 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