The tariff classification of a compartmentalized handbag from China

N122354 October 6, 2010 CLA-2-42:OT:RR:NC:N4:441 CATEGORY: Classification TARIFF NO.: 4202.22.1500 Joanne Ashenfelder JAG Footwear Accessories and Retail Corporation 180 Rittenhouse Circle Bristol, PA 19007 RE: The tariff classification of a compartmentalized handbag from China Dear Ms. Ashenfelder: In your letter dated September 7, 2010, you requested a tariff classification ruling. Your sample will be returned to you. Style NW-NC1000294 is a compartmentalized handbag constructed with an outer surface of plastic sheeting material. 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 area that is divided by a center zippered compartment. One section of the handbag has two open pockets, while the other section has a zippered pocket on the sidewall. The bag has double carrying handles and a flap with a magnetic closure. The front exterior of the bag has two diagonal zippered pockets. It measures approximately 10.5” (W) x 8” (H) x 2.5” (D). In your letter you suggest classification under subheading 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. Classification of goods within subheading 4202.22 is subject to Chapter 42, Additional U.S. Note 2. It states items which are made-up of a textile material that is impregnated, coated, covered, or laminated with plastics, are regarded as having an outer surface of textile material or of plastic sheeting depending on whether the textile constituent or the plastic constituent material makes up the exterior surface material. The exterior surface constituent material of this handbag consists of the sheeting of plastics therefore the handbag is classified as having an outer surface of sheeting of plastic. The applicable subheading for the handbag will be 4202.22.1500, HTSUS, which provides for , 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