The tariff classification of handbag from China

N086103 December 22, 2009 CLA-2-42:OT:RR:NC:N4:441 CATEGORY: Classification TARIFF NO.: 4202.22.4500 Arvie Dazon Virgo III, Ltd. 766 Knox Court Yardley, PA 19067 RE: The tariff classification of handbag from China Dear Mr. Dazon: In your letter dated November 24, 2009, you requested a tariff classification ruling on behalf of your client, Lindt and Sprungli. Your sample will be returned. Your sample was submitted without a style number. The item is a novelty handbag constructed of 100% cotton textile material. It is designed to hold the small personal effects that are normally carried on a daily basis. It has an open top and two carrying handles. The handbag measures approximately 8.5” (W) x 5.5” (H) x 4” (D). The applicable subheading for the handbag will be 4202.22.4500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for handbags, whether or not with shoulder strap, including those without handle, with outer surface of textile materials, of vegetable fibers and not of pile or tufted construction, of cotton. The duty rate will be 6.3 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