The tariff classification of handbags from China

N007458 March 23, 2007 CLA-2-42:RR:NC:N3:341 CATEGORY: Classification TARIFF NO.: 4202.22.1500 Lorianne Aldinger Rite Aid Corporation P.O. Box 3165 Harrisburg, PA 17105 RE: The tariff classification of handbags from China Dear Ms. Aldinger: In your letter dated February 21, 2007, you requested a tariff classification ruling. The samples will be returned as requested. The samples submitted are identified as “Purse Wood/Faux Leather,” style 952066. They are handbags designed and sized to contain the small personal effects that would normally be carried on a daily basis. The handbags are constructed of a wood base that is completely covered with polyvinyl chloride (PVC) plastic sheeting material. The interior of the handbags is lined with textile material. Each handbag has one storage compartment, and two carrying handles at the top. There are two versions of style 952066. The first measures approximately 4.5” (W) x 3”(H) x 3” (D) and the second measures approximately 4.5” (W) X 3.25” (H) X 2.25 (D). The applicable subheading for the handbags will be 4202.22.1500, Harmonized Tariff Schedule of the United States (HTSUS), 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. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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 Vikki Lazaro at 646-733-3041. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division