The tariff classification of a handbag from China

N144037 February 17, 2011 CLA-2-42:OT:RR:NC:N4:441 CATEGORY: Classification TARIFF NO.: 4202.22.1500 Annette Diamond Liz Claiborne Inc. 2 Claiborne Avenue HQ2 7th Floor North Bergen, NJ 07047 RE: The tariff classification of a handbag from China Dear Ms. Diamond: In your letter dated January 13, 2011, you requested a tariff classification ruling. Your sample will be returned to you. Style M0RU196 is 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 interior storage compartment is textile-lined with a zippered pocket and two open pockets on the sidewalls. The front exterior has a flap pocket with a magnetic closure, a zippered pocket at each corner, and a zippered pocket at both side-ends. The bag has a zipper closure at the top and two carrying handles. It measures approximately 12” (W) x 10.5” (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