The tariff classification of a ladies handbag from Hong Kong and/or China.

NY K87258 June 29, 2004 CLA-2-42:RR:NC:TA:341 K87258 CATEGORY: Classification TARIFF NO.: 4202.22.1500 Mr. Bradley Menard Fossil Partners 2280 N. Greenville Ave. Richardson, TX 75082 RE: The tariff classification of a ladies handbag from Hong Kong and/or China. Dear Mr. Menard: In your letter dated June 15, 2004, you requested a tariff classification ruling for a ladies handbag. A sample of item number S31993 has been submitted. The item is an imitation leather handbag manufactured with an exterior surface of polyvinyl chloride (PVC) sheeting. The bag features a textile lined interior compartment with a zippered change pocket on one wall, and cell phone pocket and credit card slots on the opposite side. The bag measures approximately 11”(W) x 8”(H) x 3-½”(D). The top of the bag is secured by means of a textile zippered closure and it is carried by means of a self-fabric-carrying handle. Your sample is being returned as requested. The applicable subheading for the handbag 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 be 16 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