The tariff classification of a handbag from China

N236035 December 21, 2012 CLA-2-42:OT:RR:NC:N4:441 CATEGORY: Classification TARIFF NO.: 4202.22.8080 Sandy Pray Jag Footwear, Accessories and Retail Corporation 180 Rittenhouse Circle Bristol, PA 19007 RE: The tariff classification of a handbag from China Dear Ms. Pray: In your letter dated November 30, 2012, you requested a tariff classification ruling. Your sample will be returned to you. Item VA60250307-6CR is a handbag. You state in your letter that it is constructed of “synthetic straw” and polyvinyl chloride (PVC) trim. The material that makes up the outer surface of the bag is composed of woven strips that are twisted and do not exceed 5 mm in apparent width, thus meeting the dimensional requirements of textile strips contained in Section XI, Legal Note 1(g), Harmonized Tariff Schedule of the United States (HTSUS). According to the terms of Legal Note 1 to Chapter 54, HTSUS, such strips, while textile, are not to be considered a man-made fiber. The handbag is designed to hold the small personal effects that are normally carried on a daily basis. The bag has a textile-lined storage compartment with a zippered pocket and two open pockets on the interior walls. The front exterior of the bag has one zippered pocket. The bag has one shoulder strap, two handles, and a magnetic closure. In the closed position, it measures approximately 12" (W) at the top x 8" (H) x 1" (D). In your ruling request your suggested classification of your sample under subheading 4202.22.8050, 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. However, as stated above, this construction is not considered to be man-made fibers. The applicable subheading for the handbag will be 4202.22.8080, 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, other, other, other. The rate of duty will be 17.6 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