The tariff classification of a handbag from China

N149675 March 23, 2011 CLA-2-42:OT:RR:NC:N4:441 CATEGORY: Classification TARIFF NO.: 4202.22.8050 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 February 17, 2011, you requested a tariff classification ruling. Your sample will be returned to you. Style J-0012010JC is a satchel handbag constructed of with an outer surface of 70% polyester and 30% wool textile material. It is designed to provide protection, portability, storage, and organization to the small personal effects normally carried on a daily basis. The bag has a main textile-lined storage compartment with a zippered pocket, two open pockets and three slot pockets on the same sidewall. It secures with a zipper closure at the top and has two carrying handles designed to be worn at the elbow. The front exterior has an open pocket across the width. Each side of the bag had a permanently affixed decorative fastener that connected the top and bottom of the bag in such as way as to limit the height of the bag from extending to its full length and, thus, diminishing the interior storage capacity. The bag measures approximately 13” (W) x 7” (H) x 5.5” (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