The tariff classification of a handbag from China

N136541 January 5, 2011 CLA-2-42:OT:RR:NC:N4:441 CATEGORY: Classification TARIFF NO.: 4202.22.1500 Sandy Pray JAG Footwear, Accessories and Retail Corporation 180 Rittenhouse Circle Bristol, PA 19007 RE: The tariff classification of a handbag from China Dear Ms. Pray: In your letter dated December 6, 2010, you requested a tariff classification ruling. Your sample will be returned to you. Style J-0010911JC is a compartmentalized handbag constructed with an outer surface of polyvinyl chloride (PVC) plastic sheeting. 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 in half by a zippered compartment. One section of the handbag has two open pockets, a zippered pocket and three slot pockets for identification or credit cards. It has an open top with a magnetic closure and two shoulder straps. The front exterior of the bag has a zippered pocket and two hidden pockets. The handbag measures approximately 12” (W) cross the top x 12” (H) x 4.5” (D). 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