The tariff classification of handbag from various countries

N047441 December 30, 2008 CLA-2-42:OT:RR:NC:N3:341 CATEGORY: Classification TARIFF NO.: 4202.22.8050 Ms. Helena Cooper Original Concepts Inc. 701 E. 3rd Street, Suite 130 Los Angeles, CA 90013 RE: The tariff classification of handbag from various countries Dear Ms. Cooper: In your letter dated December 8, 2008 on behalf of Smiffys, you requested a tariff classification ruling. The sample which you submitted is being returned as requested. Style 36265 is a handbag constructed with an outer surface of man-made textile material. It is designed and sized to contain the small personal effects normally carried on a daily basis. The handbag features one interior storage compartment with a snap closure, one shoulder strap, and decorative beading that depicts the image of a cat. It measures approximately 8” (W) x 4” (H) x 1.5” (D). The applicable subheading for the handbag 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 materials, other, other, other, of man-made textile materials. The rate of duty 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/. 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