The tariff classification of handbags from China

N171381 July 6, 2011 CLA-2-42:OT:RR:NC:N4:441 CATEGORY: Classification TARIFF NO.: 4202.22.1500 Denise Young-Sang Office Depot, Inc. 6600 North Military Trail, N516E Boca Raton, FL 33496 RE: The tariff classification of handbags from China Dear Ms. Young-Sang: In your letter dated May 13, 2011, you requested a tariff classification ruling. Your samples will be returned to you. Style 39493 is a metal-framed handbag that is constructed with an outer surface of polyvinyl chloride (PVC) 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 no additional features. It secures with a “kiss-lock” closure and has a metal link carrying handle. The bag measures approximately 3.25” (W) x 2” (H) x 2.5” (D). Style 39497 is a metal-framed clutch-style handbag constructed with an outer surface of polyvinyl chloride (PVC) 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 no additional features. It secures with a “kiss-lock” closure and does not have any type of carrying handle or shoulder strap. The handbag measures approximately 6.5” (W) x 4” (H) x 2” (D). Style 39506 is a handbag with a removable coin purse. Both items are constructed with an outer surface of polyvinyl chloride (PVC) plastic sheeting. For tariff purposes, the handbag and coin purse are considered a set with the handbag imparting the essential character, General Rule of Interpretation 3(b) noted. The handbag is designed and sized to contain the personal effects that would normally be carried on a daily basis. It consists of three separate compartments that are textile-lined and possess zippered pockets, open pockets and slot pockets for credit cards or identification. All three compartments are secured by a metal zipper closure at the top of the bag. There is also a decorative flap that folds over to the front exterior and secures with a metal snap closure. The bag has both a removable wrist strap and a removable shoulder strap. It measures approximately 7.5” (W) x 4” (H) x 2” (D). The applicable subheading for all three style handbags 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