The tariff classification of a handbag from China

N127063 October 26, 2010 CLA-2-42:OT:RR:NC:N4:441 CATEGORY: Classification TARIFF NO.: 4202.22.8050 Melissa Stanczak Ballet Makers, Inc. 1 Campus Road Totowa, NJ 07512 RE: The tariff classification of a handbag from China Dear Ms. Stanczak: In your letter dated October 6, 2010, you requested a tariff classification ruling. Your sample will be returned to you. Style B73C is a handbag constructed with an outer surface of 100% polyester textile material. The bag is designed and sized to contain the small personal effects normally carried on a daily basis. The bag has a textile-lined interior storage compartment with no additional features and a zipper closure at the top. The front exterior of the bag has three ruffles of polyester trimmed with blue plastic sequins. It has two short carrying handles and measures approximately 11.5” (W) x 9” (H) x 4” (D). The applicable subheading for the handbag 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