The tariff classification of a handbag from China

N156635 April 20, 2011 CLA-2-42:OT:RR:NC:N4:441 CATEGORY: Classification TARIFF NO.: 4202.22.1500 Lena Rainbow Phillip-Van Heusen Corporation 200 Madison Avenue New York, NY 10016 RE: The tariff classification of a handbag from China Dear Ms. Rainbow: In your letter dated March 18, 2011, you requested a tariff classification ruling. Your sample will be returned to you. Style 0772 is a handbag constructed with an outer surface of 100% polyurethane (PU) plastic sheeting. The handbag is designed and sized to contain the personal effects that would normally be carried on a daily basis. The interior has a textile-lined main compartment with a zippered pocket and several open pockets on the sidewalls. The bag has a metal zipper closure and two carrying handles. The front exterior has a zippered pocket across the width. It measures approximately 12.5” (W) x 10.5” (H) x 4” (W). The applicable subheading for the handbag will be 4202.22.1500, Harmonized Tariff Schedule of the United States (HTSUS), which provides 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