The tariff classification of a handbag from China

N164117 May 17, 2011 CLA-2-42:OT:RR:NC:N4:441 CATEGORY: Classification TARIFF NO.: 4202.22.8050 Janet Pendris Hampton Direct 291 Hurricane Lane P.O. Box 1199 Williston, VT 05495 RE: The tariff classification of a handbag from China Dear Ms. Pendris: In your letter dated April 19, 2011, you requested a tariff classification ruling. Your sample will be returned to you. Style 64680 is a handbag constructed with an outer surface of 100% polyester textile material. It is designed and sized to contain the small personal effects normally carried on a daily basis. The interior has a textile-lined storage compartment with no additional features. The bag has a top zippered opening and two carrying handles. The front exterior has three zippered pockets one of which extends across the entire width of the bag. The bag measures approximately 11.5” (W) x 10” (H) x 3.25” (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