The tariff classification of handbags from China

N061335 June 18, 2009 CLA-2-42:OT:RR:NC:N4:441 CATEGORY: Classification TARIFF NO.: 4202.22.1500 Brenda Bodnar Nine West Footwear Corporation 180 Rittenhouse Circle Bristol, PA 19007 RE: The tariff classification of handbags from China Dear Ms. Bodnar: In your letter dated May 18, 2009, you requested a tariff classification ruling. The samples will be returned as requested. Style N-002102MN is a handbag constructed with an outer surface of 100% polyvinyl chloride (PVC) sheeting plastic. 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 plastic zipper closure and double carrying handles. The front exterior of the bag has a flap pocket with a magnetic closure. It measures approximately 12” (W) x 9” (H) x 4.5” (W). Style N-0146804MN is a compartmentalized handbag constructed with an outer surface of 100% polyvinyl chloride (PVC) sheeting plastic. The handbag is designed and sized to contain the small personal effects that would normally be carried on a daily basis. The bag has a textile-lined storage compartment that is divided by a center zippered pocket. One section of the handbag has two open pockets, while the other section has a zippered pocket on the sidewall. The bag has an open top with a magnetic closure and double shoulder straps. The back exterior has an open pocket along the width of the bag. It measures approximately 13” (W) x 9.5” (H) x 5.25” (D). The applicable subheading for the handbags will be 4202.22.1500, Harmonized Tariff Schedule of the United States (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