The tariff classification of a handbag from China

N102400 May 3, 2010 CLA-2-42:OT:RR:NC:N4:441 CATEGORY: Classification TARIFF NO.: 4202.22.1500 Brenda Bodnar JAG Footwear, Accessories and Retail Corp. 180 Rittenhouse Circle Bristol, PA 19007 RE: The tariff classification of a handbag from China Dear Ms. Bodnar: In your letter dated April 20, 2010, you requested a tariff classification ruling. Your sample will be returned to you. Style R-0180510NW is a handbag constructed with an outer surface of polyvinyl chloride (PVC) plastic sheeting. The bag has one textile-lined interior compartment with a zippered pocket and two open pockets on the sidewalls. The handbag is designed and sized to contain the small personal effects that would normally be carried on a daily basis. It has a hidden magnetic closure at the top and two short carrying handles. The bag measures approximately 11” (W) across the top x 8.5” (H) x 6.5” (D). The applicable subheading for style R-0180510NW 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