The tariff classification of a handbag from China

N239380 March 26, 2013 CLA-2-42:OT:RR:NC:N4:441 CATEGORY: Classification TARIFF NO.: 4202.22.1500 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 March 5, 2013, you requested a tariff classification ruling. You have submitted a sample, which we are returning to you. Style D-0272104NW is a handbag constructed with an outer surface of plastic sheeting. The handbag is designed and sized to contain the small personal effects that would normally be carried on a daily basis. The interior has a textile-lined main compartment with a zippered pocket and two open pockets on the interior walls. It has a top zippered opening, two carrying handles, and a removable shoulder strap with metal clips at each end. The front exterior has a pocket with a flap that secures with a metal twist lock closure. The body of the bag measures approximately 12” (W) x 8” (H) x 6.5” (D). There is a decorative panel on each side of the bag that extends beyond the zippered opening, slightly adding to the bag’s overall height. These panels are only decorative; however, they do not provide additional storage capacity to the bag. The applicable subheading for style D-0272104NW 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