The tariff classification of a handbag from China

N238385 March 6, 2013 CLA-2-42:OT:RR:NC:N4:441 CATEGORY: Classification TARIFF NO.: 4202.22.1500 Debra Dudzinski Rosetti Handbags & Accessories 1359 Broadway, 21st Floor New York, NY 10018 RE: The tariff classification of a handbag from China Dear Ms. Dudzinski: In your letter dated February 8, 2013, you requested a tariff classification ruling. Your sample will be returned to you. Style P-4793M is a hobo-style handbag constructed with an outer surface of plastic sheeting. The handbag is designed and sized to contain the personal effects that would normally be carried on a daily basis. The bag widens slightly from the bottom toward the middle and then tapers back in at the top opening. The interior has a textile-lined main compartment with a zippered pocket on the interior wall. It has a top zipper closure and one carry handle that can also be used as a shoulder strap. The front and back panels both have open pockets across the width. In its functioning state, filled with its contents, the handbag measures approximately 12” (W) x 9.5” (H) x 2” (D). The applicable subheading for style P-4793M 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 a handle, with outer surface of sheeting of plastic or of textile materials, with outer surface of sheeting of plastics. 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