The tariff classification of a handbag from China

N035190 August 28, 2008 CLA-2-42:OT:RR:NC:N3:341 CATEGORY: Classification TARIFF NO.: 4202.22.1500 Debbie Julkes-Penn Nine West Distribution Corp. 180 Rittenhouse Circle Bristol, PA 19007 RE: The tariff classification of a handbag from China Dear Ms. Julkes-Penn: In your letter dated July 28, 2008 you requested a tariff classification ruling. The sample which you submitted is being returned as requested. Style N-0112212NW is a handbag constructed with an outer surface of plastic sheeting material. The bag decorated with loosely attached suede fringe. The handbag is designed and sized to contain the small personal effects that would normally be carried on a daily basis. It has a textile-lined main compartment with one zippered pocket and two open pockets on the sidewalls. The bag also has a carrying strap and a metal zipper closure at the top. It measures approximately 10.5” (W) x 6” (H) x 1” (D). The applicable subheading for the handbag will be 4202.22.1500, Harmonized Tariff Schedule of the United States (HTSUS), which for 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