The tariff classification of a handbag from China

N055953 April 7, 2009 CLA-2-42:OT:RR:NC:N3:441 CATEGORY: Classification TARIFF NO.: 4202.22.1500 Brenda Bodnar Nine West Footwear Corporation 180 Rittenhouse Circle Bristol, PA 19007 RE: The tariff classification of a handbag from China Dear Ms. Bodnar: In your letter dated March 25, 2009, you requested a tariff classification ruling. The sample will be returned to you as requested. Style N-0015302MN is a handbag constructed with an outer surface of polyvinyl chloride (PVC) plastic sheeting. 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 storage compartment with a zippered pocket on the sidewall. The bag has a magnetic closure and a single shoulder strap. The front exterior of the bag has two flap pockets with magnetic closures. It measures approximately 12” (W) x 12” (H) x 5” (D). In your letter, you suggest classification under subheading 4202.92.4500, Harmonized Tariff Schedule of the United States, (HTSUS), which provides travel, sport, and similar bags, with outer surface of sheeting of plastic, other. Classification under the HTSUS is made in accordance with the General Rules of Interpretation (GRI’s). Pursuant to GRI 1, goods shall be determined according to the terms of the headings of the tariff schedule and any relative Section or Chapter Notes, under the heading that most specifically describes them. The handbag is not designed or sized to contain the larger personal effects that would normally be carried in a travel bag such as clothing, books, sundry articles or food. The bag is more specifically classified under 4202.22.1500, HTSUS. The applicable subheading for style N-0015302MN will be 4202.22.1500, 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