The tariff classification of a handbag from China

N158678 May 3, 2011 CLA-2-42:OT:RR:NC:N4:441 CATEGORY: Classification TARIFF NO.: 4202.22.1500 Joyce M. Duquette Fossil Retrodome 10615 Sanden Drive Dallas, TX 75238 RE: The tariff classification of a handbag from China Dear Ms. Duquette: In your letter dated April 1, 2011, you requested a tariff classification ruling on behalf of Fossil Partners. Your sample will be returned to you. Your sample is a handbag constructed with an outer surface of plastic sheeting material with a cotton textile border at the top of the bag. The constituent outer surface material is the plastic sheeting. The bag is designed and sized to contain the personal effects that would normally be carried on a daily basis. It has a textile-lined storage compartment with two open pockets and a zippered pocket on the sidewalls. The bag has a zipper closure at the top and one adjustable shoulder strap. The back exterior has a zippered pocket across the width. The bag measures approximately 10.5” (W) x 11” (H) x 0.5” (D). 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