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

Rita Grapp
Liz Claiborne, Inc.
One Claiborne Avenue
HQ2 7th Floor
North Bergen, N.J. 07047

RE: The tariff classification of polyvinyl chloride handbags, a cotton handbag and a cotton tote bag from China

Dear Ms. Grapp:

In your letter dated September 3, 2008 you requested a tariff classification ruling. The samples which you submitted are being returned as requested.

Style SBRU5087 is a compartmentalized handbag constructed with an outer surface of polyvinyl chloride (PVC) plastic sheeting. The handbag 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 with a zippered compartment in the center that divides the bag into three sections. One of the sections has a zippered pocket on the sidewall; while the other section, has two open pockets on the sidewall. The bag has a flap over the top which secures with a magnetic closure. The bag also has double carrying handles. It measures approximately 13” (W) x 8.5” (H) x 4.75” (D).

Style SBRU5077 is a tote bag constructed with an outer surface PVC plastic sheeting. 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 pocket and two open pockets on the sidewalls. The bag has a buckle flap that secures with a magnetic closure and double carrying handles. The rear exterior has a textile-lined zippered pocket along the width. It measures approximately 15.5” (W) x 10.5” (H) x 4” (D).

Style SBRU5089 is a compartmentalized handbag constructed with an outer surface of PVC plastic sheeting embossed to resemble crocodile skin. The bag 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 with a zippered compartment in the center that divides the bag into three sections. One of the sections has a zippered pocket on the sidewall; while the other section, has two open pockets on the sidewall. The bag has a flap over the top which secures with a magnetic closure and double carrying handles. It measures approximately 13.5” (W) x 10” (H) x 5” (D).

Style SBRU5112 is a tote bag constructed with an outer surface of cotton canvas textile material with PVC trim. The bag is designed to provide storage, protection, portability, and organization to clothing and other personal effects during travel. It has a textile-lined interior compartment with a zippered pocket in the center that divides the compartment into two sections. One of the sections has a zippered pocket on the sidewall; while the other section, has two open pockets on the sidewall. The bag has a flap over the top which secures with a magnetic closure and an adjustable shoulder strap. Both ends of the bag have open PVC pockets. It measures approximately 13.5” (W) x 13” (H) x 5.5” (D).

Your inquiry does not provide enough information for us to give a classification ruling on style SBRU5113. Your request for a classification ruling should include samples in the same condition as imported. When this information is available, you may wish to consider resubmission of your request. We are returning any related samples, exhibits, etc. If you decide to resubmit your request, please include all of the material that we have returned to you.

The applicable subheading for styles SBRU5087 and SBRU5089 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 styles SBRU5077 will be 4202.92.4500, Harmonized Tariff Schedule of the United States (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.

The applicable subheading for styles SBRU5112 will be 4202.92.1500, HTSUS, which provides for travel, sports and similar bags, with outer surface of textile materials, of vegetable fibers and not of pile or tufted construction, of cotton. The duty rate will be 6.3 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/.

HTSUS 4202.92.1500 falls within textile category 369. With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries. Quota and visa requirements are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information on quota and visa requirements applicable to this merchandise, we suggest you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” which is available on our web site at www.cbp.gov. For current information regarding possible textile safeguard actions on goods from China and related issues, we refer you to the web site of the Office of Textiles and Apparel of the Department of Commerce at otexa.ita.doc.gov.

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