The tariff classification of handbags from China

NY H89678 April 1, 2002 CLA-2-42:RR:NC:3:341 H89678 CATEGORY: Classification TARIFF NO.: 4202.22.1500 Troy Myers Import Specialist International Trade and Customs Compliance Limited Logistics Services Seven Limited Parkway East Reynoldsburg, Ohio 43068 RE: The tariff classification of handbags from China Dear Mr. Myers: In your letter dated March 26th, 2002 you requested a tariff classification ruling. The request is on behalf of Limited Stores, Inc. The sample submitted is identified as Style number TB0876FB2, a 100% PVC ladies handbag. The bag is 10”H x 16”L x 5”W and has double PVC carry handles measuring approximately 7.5” secured to the bag with metal rings. The bag has a divided lined compartment with a zipper closure making a middle compartment. One compartment features a zipper pocket and a key fob and the other compartment features a cell and slit pockets. The bag itself does not have a method of closure. The bag is intended to be used as a handbag to carry and transport small items usually carried in a ladies handbag. The sample will be returned as requested. The applicable subheading for the handbags 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 handles, with outer surface of sheeting of plastic or of textile materials, with outer surface of sheeting of plastic. The rate of duty will be 16.8% 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 646-733-3041. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division