The tariff classification of a handbag from Hong Kong

N020331 December 18, 2007 CLA-2-42:OT:RR:NC:N3:341 CATEGORY: Classification TARIFF NO.: 4202.22.8070 Sherri LaGood Oak Patch Gifts 1050 Owen Loop South Eugene, Oregon 97402 RE: The tariff classification of a handbag from Hong Kong Dear Ms. LaGood: In your letter dated November 20, 2007 you requested a tariff classification ruling. The sample which you submitted is being returned as requested. The sample was submitted without a style number. It is a handbag designed and sized to contain money, keys, and other small accessories on a daily basis. It is constructed with an exterior surface of twisted paper yarns. The front of the bag features three flower appliqués. The interior of the bag has a textile-lined compartment with zippered and open pockets on both sidewalls. The handbag has double polyvinyl chloride (PVC) shoulder straps and secures with a snap closure at the top. It measures approximately 9” (W) x 8” (H) x 5.5” (D). The applicable subheading for the handbag will be 4202.22.8070, 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 textile materials, other, other, of paper yarn. The rate of duty will be 17.6 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