The tariff classification of handbag from China.

NY H80176 April 27, 2001 CLA-2-42:RR:NC:N3:341 H80176 CATEGORY: Classification TARIFF NO.: 4202.22.1500 Ms. Barbara Y. Wierbicki Tompkins & Davidson One Astor Plaza 1515 Broadway New York, NY 10036 RE: The tariff classification of handbag from China. Dear Ms. Wierbicki: In your letter dated April 23rd, 2001, you requested a ruling on behalf of Avon Products, Inc. on tariff classification. The sample submitted with your request is identified as #PP222563, “organizer handbag with bamboo handle”. The item is a handbag made of an exterior surface of sheeting of polyvinyl chloride (PVC). The bag has a carry handle that resembles bamboo and a detachable shoulder strap. The interior of the bag is lined and features a central, zippered compartment and a zippered, auxiliary compartment, which contains a vinyl window for an I.D. card and multiple credit card slots. The top opening is secured by a flap with a closure. The applicable subheading for this product will be 4202.22.1500, Harmonized Tariff Schedule of the United States (HTS), which provides for handbags, whether of not with shoulder strap…with outer surface of sheeting of plastic. The general rate of duty will be 17.2 percent ad valorem. Your sample is being returned as requested. 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