The tariff classification of a handbag from China

N199924 February 3, 2012 CLA-2-42:OT:RR:NC:N4:441 CATEGORY: Classification TARIFF NO.: 4202.22.4500 Andy Lee D&A Customs Services, Inc. 5250 W Century Blvd, Suite 302 Los Angeles, CA 90045 RE: The tariff classification of a handbag from China Dear Mr. Lee: In your letter dated January 6, 2012, you requested a tariff classification ruling on behalf of your client Pacific Isles Enterprise. Your sample will be returned to you. Style C004 is a handbag constructed with an outer surface of 100% cotton textile material. It is designed and sized to contain the small personal effects that would normally be carried on a daily basis. The bag has two separate textile-lined interior compartments, each with a zipper closure at the top. It also has an adjustable webbed shoulder strap and a zippered pocket on the front exterior. The bag measures approximately 7” (W) x 9” (H) x 3.5” (D). The applicable subheading for the handbag will be 4202.22.4500, 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 textile materials, of vegetable fibers and not of pile or tufted construction, of cotton. The duty rate will be 6.3 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, Thomas J. Russo Director National Commodity Specialist Division