The tariff classification of a clutch handbag from China

PD C85860 April 17, 1998 CLA-2-42:G32 C85860 CATEGORY: Classification TARIFF NO.: 4202.22.1500 Ms. Joanne Balice CBI Distributing Corp. 2400 W. Central Road Hoffman Estates, IL 60195-1930 RE: The tariff classification of a clutch handbag from China Dear Ms. Balice: In your letter dated March 16, 1998, you requested a tariff classification ruling. The sample you submitted for our review, Style No. 75504, Wallet on a String is a clutch handbag with an outer surface of imitation nylon (PVC). The clutch handbag measures approximately 7 inches in width x 4 inches in height with a snap closure. The interior is lined in a textile material and divided into four compartments and a zippered pouch. The gusset extends approximately 4 1/2 inches. Also on the inside, at the top of the wallet is a window slot with an identification card holder. Your sample will be returned to the above address. The applicable subheading for the clutch handbag will be 4202.22.1500, Harmonized Tariff Schedule of the United States (HTS), which provides for handbags, whether or not with a shoulder strap, with an outer surface of a sheeting of plastic. The rate of duty will be 18.4 percent ad valorem. 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. Sincerely, WILLIAM J. LUEBKERT Port Director Philadelphia, PA