CLA-2-42:OT:RR:NC:N4:441
Christina Zambuto
Diesel USA, Inc.
220 West 19th Street
New York, NY 10119
RE: The tariff classification of handbags, a tote bag and a generic utility pouch from China and India
Dear Ms. Zambuto:
In your letter dated May 27, 2011, you requested a tariff classification ruling. Your samples will be returned to you.
Style “Pyrite Brave” is a handbag constructed with a body of 100% cotton textile material and partially covered with circular copper metal studs on the front exterior. It is designed and sized to contain the small personal effects that are carried on a daily basis. The bag has a storage compartment that is textile-lined with a zippered pocket on the back wall. The top portion of the bag folds down and forms a flap that is approximately four inches wide and attaches to the front exterior by means of a magnet. The bag has a metal zipper closure and a removable adjustable leather shoulder strap with metal clips at each end. It measures approximately 11.5” (W) across the middle x 11” (L) x 2” (W).
Style “La Belle” is a handbag constructed of 100% genuine leather. The bag is designed and sized to contain a wallet, keys, and the small accessories that are carried on a daily basis. It has a leather flap of a color different than the body of the bag and a metal twist-lock closure. The bag has a textile-lined storage compartment with a zippered pocket on the back wall. It has an adjustable leather shoulder strap and measures approximately 11” (W) across the top x 10.5” (H) x 1.5” (D).
Style “The Script” is a satchel-style handbag constructed of 100% genuine leather. The bag is designed and sized to contain a wallet, keys, and the small accessories that are carried on a daily basis. It has a textile-lined storage compartment with a zippered pocket and two open pockets on the sidewalls. The bag has a metal zipper closure, a single shoulder strap and an adjustable, removable shoulder strap with metal clips at each end. The bag measures approximately 13” (W) x 9” (H) x 7.5” (D).
Style “Strum” is a tote bag constructed of both polyurethane (PU) plastic sheeting and cotton textile material. The top half of the bag (including part of the shoulder strap) and the bottom portion are constructed of the polyurethane plastic sheeting. The remaining surface area of the bag is constructed of cotton textile material. As such, the tote bag is considered a composite good for tariff purposes, General Rule of Interpretation 3b, noted. The essential character of the bag is imparted by the PU which covers the larger portion of the overall surface area.
It is designed to provide protection, portability, storage, and organization to personal effects during travel. The bag has a textile-lined storage compartment with a zippered pocket on the back wall. It has a metal zipper closure, a single shoulder strap and an adjustable, removable shoulder strap with metal clips at each end. The bag measures approximately 16” (W) across the top x 10.5” (H) x 6” (D).
Style “Pocket Neo” is a generic pouch constructed with an outer surface of polyester textile material and trimmed with polyvinyl chloride (PVC) plastic sheeting. It is designed to provide protection, portability, storage, and organization to personal effects during travel. It has a textile-lined storage compartment with no additional features. The top of the pouch secures with a metal zipper closure. At one side-end there is a large, round metal ring which can hold a variety of items. At the opposite side-end, there is a split metal key ring sewn into the seam. The pouch measures approximately 6.5” (W) x 5” (H).
In your letter, you suggest that styles “Pyrite Brave,” “La Belle” and “The Script” be classified as travel bags. However, all of these styles are smaller bags designed and sized to contain the small personal effects normally carried on a daily basis and are considered to be handbags for tariff purposes.
The applicable subheading for style “Pyrite Brave” will be 4202.29.9000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for, in part, for handbags, other. The duty rate will be 20 percent ad valorem.
The applicable subheading for styles “La Belle” and “The Script” will be 4202.21.9000, 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.
The applicable subheading for style “Strum” will be 4202.92.4500, HTSUS, which provides for travel, sport, and similar bags, with outer surface of sheeting of plastic, other. The rate of duty will be 20 percent ad valorem.
The applicable subheading for style “Pocket Neo” will be 4202.92.3031, HTSUS, which provides for travel, sports and similar bags, with outer surface of textile materials, other, of man-made fibers, other. The duty rate will be 17.6 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