The tariff classification of a handbag from China

N025624 April 22, 2008 CLA-2-42:OT:RR:NC:N3:341 CATEGORY: Classification TARIFF NO.: 4202.22.1500 Krystal Mehnert Donna Karan Company, LLC. 580 Gothan Parkway Carlstadt, NJ 07072 RE: The tariff classification of a handbag from China Dear Ms. Mehnert: In your letter dated March 25, 2008, you requested a tariff classification ruling. The sample which you submitted is being returned as requested. Style R2813904 is a compartmentalized handbag constructed of cowhide leather. You stated in a telephone conversation with a member of our staff that the leather is coated with plastic sheeting material that is 0.30mm in thickness. The handbag is designed and sized to contain the small personal effects that would normally be carried on a daily basis. It has a main textile-lined compartment with a metal zipper closure in the center of the bag. On opposite sides of the main compartment are additional textile-lined compartments, one with a zippered pocket, and two elastic pockets. It has a small flap that secures over all the compartments with a hidden magnetic closure. The handbag has double carrying handles and metal studs around the perimeter of the bag. It measures approximately 13” (W) x 9” (H) x 5” (D). 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, 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