The tariff classification of a lady’s handbag from China.

NY H80165 April 27, 2001 CLA-2-42:RR:NC:TA:341 H80165 CATEGORY: Classification TARIFF NO.: 4202.22.1500 Ms. Barbara Y. Wierbicki Tompkins & Davidson, LLP One Astor Plaza 1515 Broadway New York, NY 10036-8901 RE: The tariff classification of a lady’s handbag from China. Dear Ms. Wierbicki: In your letter dated April 23, 2001, on behalf of Avon Products, Inc., you requested a tariff classification ruling for a lady’s handbag. The sample submitted is identified as “Pebble Grain Organizer Bag” – PP223202. The item is a ladies tapered handbag measuring approximately 9”(H) x 10 ¾”(W) x3”(D). It is manufactured of an exterior surface of polyvinyl chloride (PVC) sheeting. The interior features a textile lined, single compartment with a back zippered wall pocket. The front exterior features two pockets: one with a magnetic snap fastener and an open pocket with zippered sides to hold a cell phone. The rear exterior of the bag has a dual zip around compartment incorporating six credit card slots, a centered zippered pocket with pen loop, an open wall pocket and an ID window. Your sample is being returned as requested. The applicable subheading for the PP 223202 will be 4202.22.1500, Harmonized Tariff Schedule of the United States (HTS), which provides for handbags, whether or not with shoulder strap, including those without handle, with outer surface of sheeting of plastic. The rate of duty will be17.2 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. If you have any questions regarding the ruling, contact National Import Specialist Kevin Gorman at 212-637-7091. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division