The tariff classification of handbag

NY M84338 July 11, 2006 CLA-2-42:RR:NC:TA:341 M84338 CATEGORY: Classification TARIFF NO.: 4202.22.1500 Mr. Gordon C. Anderson C.H. Robinson Worldwide, Inc. 8855 Columbine Road Eden Prairie, MN 55347-4148 RE: The tariff classification of handbag Dear Mr. Anderson: In your letter dated April 21, 2006, you requested a classification ruling for handbag on behalf of Promotional Services Group, Inc., of Wilton, Conn. The submitted sample is a handbag made-up of 100% vinyl. It features a top opening with a flap closure that is secured with Velcro, a carrying handle at the top, and a shoulder strap. It measures approximately 7” (H) x 4” (W) x 3” (D). It is designed to contain the small personal effects that would normally be carried on a daily basis. The applicable subheading for the handbag will be 4202.22.1500, Harmonized Tariff Schedule of the United States (HTSUS), which provides in part, for handbags, with outer surface of sheeting of plastics. The duty rate will be 16% 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 341 at 646-733-3041. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division