The tariff classification of a handbag from China

N134080 December 20, 2010 CLA-2-42:OT:RR:NC:N4:441 CATEGORY: Classification TARIFF NO.: 4202.22.1500 Sandy Pray JAG Footwear, Accessories and Retail Corp. 180 Rittenhouse Circle Bristol, PA 19007 RE: The tariff classification of a handbag from China Dear Ms. Pray: In your letter dated November 19, 2010, you requested a tariff classification ruling. Your sample will be returned to you. Style N-0070801MN is a compartmentalized handbag constructed with an outer surface of polyvinyl chloride (PVC) plastic sheeting. The bag is designed to provide storage, organization, protection and portability to the small personal articles normally carried on a daily basis. The bag has a textile-lined storage area that is divided in half by a zippered center compartment. The bag has two carrying handles that are worn at the elbow. It measures approximately 13” (W) x 10” (H) x 4” (D). The applicable subheading for style N-0070801MN 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