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NY N025983




April 16, 2008

CLA-2-42:OT:RR:NC:N3:341

CATEGORY: CLASSIFICATION

TARIFF NO.: 4202.92.4500, 4202.32.1000, 4202.22.1500

Lisa Collier
Brand Science, LLC.
313 E. Meeting Street
Dandridge, TN 37725

RE: The tariff classification of a toiletry bag, coin purses, and a handbag from China

Dear Ms. Collier:

In your letter dated April 4, 2008, you requested a tariff classification ruling. The samples which you submitted are being returned as requested.

Style 4101 is a toiletry bag constructed of man-made textile material that is coated on the outer surface with plastic sheeting material. The bag is designed to provide storage, protection, organization and portability to personal effects. It has an interior compartment with no additional features. It secures with a magnetic closure. Both the front and rear exteriors have textile-lined zippered pockets. It measures approximately 7” (W) x 4.25” (H).

Style 4102 is a circular-shaped coin purse constructed of man-made textile material that is coated on the outer surface with plastic sheeting material. It has a textile-lined interior compartment. It secures with a metal zipper closure. The front exterior of the coin purse has an open pocket. It measures approximately 4” in diameter.

Style 4103 is a cube-shaped coin purse constructed of man-made textile material that is coated on the outer surface with plastic sheeting material. The purse has two textile-lined zippered compartments that are adjacent to each other. The front exterior of the purse has an open pocket. It measures approximately 3.5” (W) x 3.5” (H) x 2.5” (D).

Style 4105 is a handbag constructed of man-made textile material that is coated on the outer surface with plastic sheeting material. It is designed and sized to contain the small personal effects that would normally be carried on a daily basis. The bag has a single textile-lined compartment with no additional features and a top zipper closure. It has a fold over flap that secures with a magnetic closure. The rear exterior has an open pocket along the full width of the bag. It measures approximately 9” (W) x 9” (H).

You have suggested that styles 4103 and 4105 are classifiable within subheading 4202.12.2050, Harmonized Tariff Schedule of the United States (HTSUS), which provides, in part, for trunks, suitcases, vanity cases and similar containers, with outer surface of plastics, other. However, style 4103 is akin to articles of a kind normally carried in the pocket or in the handbag, with outer surface of plastic sheeting materials. Therefore, it is more specifically provided for in subheading 4202.32.1000, HTSUS. Style 4105 is akin to handbags, whether or not with shoulder strap, including those without handle, with outer surface of plastic sheeting materials. Thus, it is more specifically provided for in 4202.22.1500, HTSUS.

The applicable subheading for style 4101 will be 4202.92.4500, HTSUS, which provides for travel, sport, and similar bags, with outer surface of plastic sheeting material, other. The rate of duty will be 20 percent ad valorem.

The applicable subheading for style 4102 and 4103 will be 4202.32.1000, HTSUS, which provides for articles of a kind normally carried in the pocket or in the handbag, with outer surface of sheeting of plastic, of reinforced or laminated plastics. The rate of duty will be 12.1 cents/kg + 4.6% ad valorem.

The applicable subheading for style 4105 will be 4202.22.1500, HTSUS, which provides for, in part, 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,

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