The tariff classification of a handbag from China

N088318 December 22, 2009 CLA-2-42:OT:RR:NC:N4:441 CATEGORY: Classification TARIFF NO.: 4202.22.1500 Dana Bounds Payless ShoeSource Worldwide, Inc. 3231 Southeast Sixth Avenue Topeka, KS 66607 RE: The tariff classification of a handbag from China Dear Ms. Bounds: In your letter dated December 14, 2009, you requested a tariff classification ruling. Your sample will be returned. Style 71312 is a compartmentalized handbag constructed with an outer surface of plastic sheeting. 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. Both exterior side-ends of the bag have open pockets. It measures approximately 11” (W) x 11” (H) x 4” (D). The applicable subheading for style 71312 will be 4202.22.1500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for 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