The tariff classification of a handbag from China

N153355 March 30, 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 March 9, 2011, you requested a tariff classification ruling. Your sample will be returned to you. Style P-0071701NC is a handbag constructed with an outer surface of 100% polyvinyl chloride (PVC) plastic sheeting. The bag is designed and sized to contain the small personal effects that would normally be carried on a daily basis. It has a textile-lined storage compartment with a zippered pocket and two open pockets on the sidewalls. The bag has a zipper closure and two carrying handles that are designed to be worn over the elbow. The front exterior has a zippered pocket across its width. The top of the bag is rounded with an opening of approximately 7” wide at the narrowest point. The bag tapers out from the top to approximately 13.5” at the widest point. The bag is 9” in height and has a depth of approximately 4.5”. 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