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 handbags and a backpack from India and China
Dear Ms. Zambuto:
In your letter dated you requested a tariff classification ruling. You have submitted three samples, which are being returned to you.
Style “Antonella” is a handbag. You state that it is constructed of leather which is completely covered with polymeric resin. The polymeric resin forms a plastic sheeting on the outer most surface of the handbag. It is the visible and tactile surface. The plastic sheeting is the outer surface constituent material of the bag. The handbag is designed and sized to contain the small personal effects that would normally be carried on a daily basis. It has a top zippered opening and two short handles. The bag measures approximately 13” (W) x 6.5” (H) x 4” (D).
Style “Twice Back” is a backpack. You state that it is constructed of a combination of sheep, cow, and buffalo leather. The backpack is designed to provide storage, protection, organization, and portability to personal effects during travel. The backpack has one exterior zippered pocket and a drawstring closure. The rear exterior of the backpack has two straps which enable the user to wear it over the shoulders and on the back. It measures approximately 14.5” (W) x 16” (H).
Style “Emmat” is a clutch-style handbag. You state that it is constructed of 100% cotton textile material. The handbag is designed and sized to contain the small personal effects that would normally be carried on a daily basis. The handbag features a three-sided zippered opening, a wrist strap, and a textile-lined interior with a zippered pocket at the center, a zippered pocket on the interior wall, and several open slots. It measures approximately 10.5” (W) x 7” (H) x 1.5” (D).
The applicable subheading for Antonella will be 4202.22.1500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for handbags, whether or not with shoulder strap, including those without a handle, with outer surface of sheeting of plastic or of textile materials, with outer surface of sheeting of plastics. The rate of duty will be 16 percent ad valorem.
The applicable subheading for Twice Back will be 4202.91.0030, HTSUS, which provides for travel, sports, and similar bags, with outer surface of leather. The rate of duty will be 4.5 percent ad valorem.
The applicable subheading for Emmat will be 4202.22.4500, 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 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 [email protected].
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division