The tariff classification of a handbag from China

N099439 April 19, 2010 CLA-2-42:OT:RR:NC:N4:442 CATEGORY: Classification TARIFF NO.: 4202.22.8050 Janet Pendris Hampton Direct 291 Hurricane Lane P.O. Box 1199 Williston, VT 05495 RE: The tariff classification of a handbag from China Dear Ms. Pendris: In your letter dated March 25, 2010, you requested a tariff classification ruling. Your sample will be returned to you. Style 68420, which you referred to as a photo envelope, is a form of a handbag. It is constructed with an outer surface of 65% polyester and 35% cotton textile material. It is designed and sized to contain the small personal effects normally carried on a daily basis. You stated in your letter that the item can be used to “hold photos, jewelry, cash, make-up, and more.” You also stated that it “can be used as a small purse for that special evening out!” The interior has one textile-lined storage compartment. The interior lacks the features, such as photo pages, typical of a photo album. It also lacks pockets, credit slots or similar fittings normally associated with a wallet. The front exterior of the handbag has a flap that secures by means of a magnetic closure. It measures approximately 7” (W) x 5.5” (H) x 1.25” (D). The applicable subheading for style 68420 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