The tariff classification of a ladies handbag from China

NY J85476 June 23, 2003 CLA-2-42:RR:NC:3:341 J85476 CATEGORY: Classification TARIFF NO.: 4202.22.8030 Cicki Wallertz Import Department C/o Newport News, Inc. 711 Third Avenue New York, N.Y. 10017 RE: The tariff classification of a ladies handbag from China Dear Ms. Willertz: In your letter dated May 28th, 2003 you requested a tariff classification ruling. The sample submitted, identified as Style #F03-05-119, is a ladies handbag. Measuring approximately 17”W x 10”H x 3”D, the bag is constructed with an exterior surface of 100 percent cotton velvet. The interior of the item is lined with 100 percent nylon fabric. One side of the interior features a zippered wall pocket and the other side features two open pockets. A carrying strap is attached to the top of the bag. The sample will be returned as requested. The applicable subheading for the ladies handbag will be 4202.22.8030, Harmonized Tariff Schedule of the United States (HTS), which provides for handbags, with outer surface of textile materials, other, other, other, of cotton. The rate of duty will be 17.8 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 646-733-3041. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division