The tariff classification of a handbag from China

N032368 July 29, 2008 CLA-2-42:OT:RR:NC:N3:341 CATEGORY: Classification TARIFF NO.: 4202.22.1500 Joseph R. Hoffacker Barthco Trade Consultants The Navy Yard 5101 S. Broad Street Philadelphia, PA 19112-1404 RE: The tariff classification of a handbag from China Dear Mr. Hoffacker: In your letter dated June 30, 2008 on behalf of Sugartown, Worldwide, Inc, you requested a tariff classification ruling. The sample will be returned as you requested. Style 70819 is a handbag constructed of cotton canvas coated on the outer surface with a plastic sheeting material. The item is a handbag designed and sized to contain the small personal effects that would normally be carried on a daily basis. It has a main compartment with no additional features. The top of the bag has a zipper closure and two carrying handles. Both ends of the handbag have open pockets. It measures approximately 11” (W) x 6.75” (H) x 4.5” (W). 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