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

Christina Zambuto
Diesel USA, Inc.
220 West 19th Street
New York, NY 10011

RE: The tariff classification of tote bags and handbags from China and Vietnam

Dear Ms. Zambuto:

In your letter dated February 25, 2011, you requested a tariff classification ruling. Your samples will be returned to you.

The style you refer to as “Fame” is a tote bag constructed with an outer surface of cotton textile material with leather trim. It is designed to provide storage, organization, protection and portability to personal effects during travel. The bag has a textile-lined storage compartment with an open pocket on the back wall. It has a metal zipper closure at the top and an adjustable leather shoulder strap. The front exterior of the bag has a compartment with a metal zipper closure. The bag measures approximately 15” (W) x 12.5” (H) x 2.5” (D).

The style you refer to as “On Tour” is a tote bag constructed with an outer surface of 100% polyurethane (PU) plastic sheeting. It is designed to provide storage, organization, protection and portability to personal effects during travel. The bag has a textile-lined storage compartment with a zippered pocket and an open pocket on the sidewalls. It has an open top with a drawstring closure and a single shoulder strap. The front exterior of the bag has a diagonal zippered pocket. The bag measures approximately 14.5” (W) x 14.5” (H) x 8” (D).

The style you refer to as “Lifetime Dyed” is a handbag constructed with an outer surface of cotton textile material with leather trim. The bag is designed to hold the small personal effects that are normally carried on a daily basis. It has a textile-lined storage compartment with a zippered pocket on the back wall. The bag secures with a metal zipper closure at the top and has two carrying handles. It measures approximately 12” (W) x 7” (H) x 5.5” (D).

The style you refer to as style “Shoot Lust” is a handbag constructed with an outer surface of 100% polyvinyl chloride (PVC) plastic sheeting. The bag is designed to hold the small personal effects that are normally carried on a daily basis. It has a textile-lined storage compartment with a zippered pocket on the back wall. The bag has a zipper closure at the top and a single shoulder strap. The front exterior of the bag has a zippered pocket across the width. It measures approximately 12” (W) x 9.5’ (H) x 2” (D).

The applicable subheading for style “Lifetime Dyed” will be 4202.22.4500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for handbags, whether or not with shoulder strap, including those without handle, 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.

The applicable subheading for style “Fame” is 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.

The applicable subheading for style “On Tour” is 4202.92.4500, HTSUS, which provides for travel, sports, and similar bags, with outer surface of sheeting of plastic, other. The rate of duty will be 20% ad valorem.

The applicable subheading for style “Shoot Lust” will be 4202.22.1500, HTSUS, which provides 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.

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