The tariff classification of a handbag from Hong Kong

N201848 February 13, 2012 CLA-2-42:OT:RR:NC:N4:441 CATEGORY: Classification TARIFF NO.: 4202.22.1500 Regine Lahens Marc Jacobs, Inc. 72 Spring Street, 9th Floor New York, NY 10012 RE: The tariff classification of a handbag from Hong Kong Dear Mr. Lahens: In your letter dated January 25, 2012, you requested a tariff classification ruling. Your sample will be returned to you. Style M612033 is a handbag constructed with an outer surface of 100% polyvinyl chloride (PVC) plastic sheeting. The bag is designed and sized to contain the small personal effects that would commonly be carried on a daily basis. The interior has a textile-lined main compartment with no additional features. The bag has a metal snap closure and an adjustable, removable shoulder strap with metal clips. The front exterior has two patch pockets with flaps that secure with adjustable straps. The top of the bag has a permanently attached carrying handle. The handbag measures approximately 8.5” (W) x 9.5” (H) x 1” (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, Thomas J. Russo Director National Commodity Specialist Division