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

Min Xie
Phillips Van Heusen Corporation
200 Madison Avenue
New York, NY 10016

RE: The tariff classification of a messenger bag, a cell phone case, a document holder, and a tote bag with pouch from China

Dear Ms. Xie:

In your letter dated May 16, 2012, you request a classification ruling on four samples. Your samples will be returned to you.

Style 6918670 is a messenger bag constructed with an outer surface of 51% cotton and 49% polyester textile material. It is designed to provide storage, protection, organization, and transportation to an iPad device, documents and other accessories typically carried to and from the school or office. The bag has a textile-lined storage compartment with a zippered pocket and two open pockets on the side walls. The exterior of the storage compartment has a fitted framed area to hold an iPad device. The bag has a padded flap that completely covers the front exterior and secures with two magnetic closures. The flap has a zippered compartment across the entire width of the bag. The messenger bag has a non-removable, adjustable webbed shoulder strap and measures approximately 12” (W) x 9.5” (H) x 2” (D).

Style 6714524 is a cell phone case constructed with an outer surface of 51% cotton and 49% polyester textile material. The case has a single storage compartment that is designed to provide organization, portability, storage, and protection to a cell phone. It has an open top with a strap that secures with a snap closure. It measures approximately 3.25" (W) x 5" (H) x 0.5" (D).

Style 6714521 is a document holder constructed with an outer surface of 51% cotton and 49% polyester textile material. It provides organization, storage, protection, and portability the various documents that are typically carried during travel. It is shaped like a book. The interior has slot pockets for identification, credit cards, a boarding pass, a passport and other related articles on both the left and right sides. It also has two loops for a pen or pencil and a change pocket with a snap closure. The interior is lined with polyurethane plastic sheeting. The document holder secures with a zipper closure along three sides and measures approximately 5.5” (W) x 8” (H) x 1” (H).

Style 6918749 is a tote bag with a coordinating pouch. Both components are constructed of the same 100% nylon textile material. The tote bag and pouch are considered a set for tariff purposes with the tote bag imparting the essential character, General Rule of Interpretation (GRI) 3(b) noted. The tote bag is designed to provide storage, organization, protection and portability to clothing and other personal effects during travel. It has a textile-lined storage compartment with a zippered pocket and two open pockets on the side walls. The bag has an open top and two carrying handles. It measures approximately 14” (W) x 14” (H) x 4” (D).

You have indicated in your letter that the fabric of your first three samples is a blend of 51% cotton, 49% polyester. Items that are claimed to be constructed from such a blend are subject, upon importation, to laboratory analysis by the Customs and Border Protection to verify the actual weight of the component fibers. Please be advised that a slight variation from the above stated fiber content may affect the classification of the subject items.

The applicable subheading for the messenger bag will be 4202.12.4000, Harmonized Tariff Schedule of the United States (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 duty rate will be 6.3 percent ad valorem.

The applicable subheading for the cell phone case and document holder will be 4202.92.6091, HTSUS, which provides for other bags and containers, with outer surface of textile materials, of cotton, other. The duty rate will be 6.3 percent ad valorem.

The applicable subheading for the tote bag with pouch will be 4202.92.3031, HTSUS, which provides for travel, sports, and similar bags, with outer surface of man-made textile materials. 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,

Thomas J. Russo
Director
National Commodity Specialist Division