The tariff classification of a handbag

N043048 November 21, 2008 CLA-2-42:OT:RR:NC:N3:341 CATEGORY: Classification TARIFF NO.: 4202.22.8050 Hai Yu YH Forever, Inc. 109 E. 11th Street Los Angeles, CA 90015 RE: The tariff classification of a handbag Dear Mr. Yu: In your letter dated October 20, 2008 you requested a classification ruling. The sample which you submitted is being retained by this office. Style 29036 is a handbag constructed with an outer surface of polyester textile material with polyurethane (PU) trim. It is designed to contain the small personal effects a woman would normally carry on a daily basis. The bag has a textile-lined main compartment with a zippered pocket and two open pockets on the sidewalls. It has double carrying handles and a top zipper closure. The back exterior of the bag has a zippered pocket. The bag measures approximately 12” (W) x 8.5” (H) x 4” (D). The applicable subheading for style 29036 will be 4202.22.8050, Harmonized Tariff Schedule of the United States (HTSUS), which provides for handbags, whether or not with shoulder strap, including those without handles, with outer surface of textile material, other, other, of man-made fibers. The duty rate will be 17.6% 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/. HTSUS 4202.22.8050 falls within textile category 670. With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries. Quota and visa requirements are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information on quota and visa requirements applicable to this merchandise, we suggest you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” which is available on our web site at www.cbp.gov. For current information regarding possible textile safeguard actions on goods from China and related issues, we refer you to the web site of the Office of Textiles and Apparel of the Department of Commerce at otexa.ita.doc.gov. 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