The tariff classification of a handbag from China

N061297 June 10, 2009 CLA-2-42:OT:RR:NC:N4:441 CATEGORY: Classification TARIFF NO.: 4202.22.8050 Lisa R. Collier Brand Science LLC P.O. Box 740 313 E. Meeting Street Dandridge, TN 37725 RE: The tariff classification of a handbag from China Dear Ms. Collier: In your letter dated May 12, 2009, you requested a tariff classification ruling. The sample will be returned as requested. Style 7640 is a handbag constructed with an outer surface of 100% man-made textile material. It is designed and sized to contain the small personal effects normally carried on a daily basis. It features a textile-lined storage compartment with an open pocket and a zippered pocket on the same sidewall. The bag secures with a nylon zipper closure and has an adjustable webbed shoulder strap. The front exterior of the bag has an open pocket and an overlapping zippered pocket. It measures approximately 8” (W) x 7.5” (H) x 1” (D). The applicable subheading for style 7640 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