The tariff classification of a handbag from China

N122338 October 7, 2010 CLA-2-42:OT:RR:NC:N4:441 CATEGORY: Classification TARIFF NO.: 4202.22.1500 Solan A. James Solan A. James Enterprise Airport Industrial Park 145 Hook Creek Blvd., Bldg. B6B Valley Stream, NY 11581 RE: The tariff classification of a handbag from China Dear Mr. James: In your letter dated September 4, 2010, you requested a tariff classification ruling on behalf of your client, Six Avenue Import. Your sample will be returned to you. Style 98123 is a handbag constructed with an outer surface of polyurethane (PP) plastic sheeting material. It 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 interior compartment with a zippered pocket and two open pockets on the sidewalls. The bag secures with a zipper closure at the top and has an adjustable shoulder strap. It also has a flap that covers about half of the front exterior and secures with a magnetic closure. There are two exterior pockets. The bag measures approximately 10.5” (W) x 10.5” (H). The applicable subheading for the handbag 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