CLA-2-42:OT:RR:NC:N4:441

Donna Arloro
Phillips-Van Heusen Corporation
200 Madison Avenue
New York, NY 10016

RE: The tariff classification of a messenger bag, a tote bag, and toiletry bags from China

Dear Ms. Arloro:

In your letter dated January 21, 2011, you requested a tariff classification ruling. Your samples will be returned to you.

Style THBRSUMSP1132 is a tote bag constructed with an outer surface of 100% cotton textile material. It is designed to provide storage, organization, protection and portability to personal effects during travel. The bag has a textile-lined compartment with an open pocket on a sidewall and an open top with a magnetic closure. The bag has two carrying handles and an adjustable removable shoulder strap with metal clips at each end. It measures approximately 13” (W) x 13” (H) x 2.5” (D).

Style THBRSUMSP1135 and style THBRSUMSP1140 are toiletry bags. The bags are constructed with an outer surface of 100% cotton textile material. Each is designed to provide storage, organization, protection, and portability to cosmetics or toiletry items during travel. Both bags have a main compartment that is textile lined with a zippered pocket on a sidewall and a zipper closure at the top. The bags measure approximately 9” (W) x 5” (H) x 2” (D) and 10.5” (W) x 5.5” (H) x 2.5” (D).

Style THBRSUMSP1136 is a messenger bag constructed with an outer surface of 100% cotton textile material. It is designed to transport items normally carried to and from the office or school. The bag has a large textile-lined compartment with a zippered pocket and two open pockets on the same sidewall. It has a flap that covers the entire front exterior and secures with a hook-and-loop closure. There is a zippered pocket under the flap that extends across the entire width of the bag. The rear exterior has an open pocket with a hook-and-loop closure that also extends across the entire width of the bag. The bag has an adjustable webbed shoulder strap and measures approximately 16” (W) x 11.5” (H) x 4” (D).

The applicable subheading for the tote bag and toiletry bags will be 4202.92.1500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for travel, sports, and similar bags, with outer surface of textile materials, of cotton. The rate of duty will be 6.3 ad valorem.

The applicable subheading for the messenger bag will be 4202.12.4000, HTSUS, which provides for trunks, suitcases, attaché cases, briefcases, school satchels and similar containers, with outer surface of textile materials, of vegetable fibers and not of pile or tufted construction, of cotton. The rate of duty 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/.

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