The tariff classification of a ladies handbag from China.

NY K82546 January 27, 2004 CLA-2-42:RR:NC:TA:341 K82546 CATEGORY: Classification TARIFF NO.: 4202.22.8030 Ms. Rebecca Cheung Federated Merchandising Group 11 Penn Plaza New York, NY 10001 RE: The tariff classification of a ladies handbag from China. Dear Ms. Cheung: In your letter dated January 16, 2004, you requested a classification ruling for a ladies handbag. A sample of style 6G903 has been submitted. The item is a ladies handbag measuring approximately12.5”(L) x 10”(T) x 2”(D). It is manufactured with an exterior surface of 100% cotton corduroy pile fabric. The interior features a textile-lined compartment with a zippered back wall pocket. The bag features two self-fabric carrying straps, magnetic snap top closure and two patch pockets on the front exterior. Your sample is being returned as requested. The applicable subheading for style 6G903, the handbag of cotton corduroy, will be 4202.22.8030, 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 textile materials, other, of cotton. The rate of duty will be 17.6 percent ad valorem. HTS 4202.22.8030 falls within textile category designation 369. Based upon international textile trade agreements products of China are not currently subject to quota and the requirement of a visa. 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