The tariff classification of handbags from China

N146143 March 3, 2011 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 handbags from China Dear Ms. Stanczak: In your letter dated January 25, 2011, you requested a tariff classification ruling. Your sample will be returned to you. Style B75C consists of two handbags which are constructed with an outer surface of 100% polyester textile material. The bags have a communal zipper that joins them together. When unzipped, each component can function on its own. The bags are designed and sized to contain the small personal effects normally carried on a daily basis. Both bags have an interior compartment with a zippered pocket on the sidewall. Each bag has a zipper closure at the top and a single carrying handle. There is also an adjustable removable shoulder strap for when the bags are used simultaneously. The bags measure approximately 11.5” (W) x 8.5” (H) x 3.5” (D). The applicable subheading for the handbags 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