The tariff classification of a handbag from China

N241372 May 13, 2013 CLA-2-42:OT:RR:NC:N4:441 CATEGORY: Classification TARIFF NO.: 4202.22.8050 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 April 23, 2013, you requested a tariff classification ruling. You have submitted a sample, which is being returned to you. Style K-9022AA is a compartmentalized handbag constructed with an outer surface of two materials. The upper two-thirds of the front and back panel and the complete side panels are constructed of man-made textile material. The lower one-third of the front and back panel and the bottom panel of the bag are constructed of plastic sheeting material. The textile material covers the majority of the outer surface of the bag and is also the material that creates the more striking visual impact. Thus, the essential character of the bag is imparted by the textile material, General Rule of Interpretation 3(b) noted. The handbag is designed and sized to contain the small personal effects commonly carried on a daily basis. It features a textile-lined interior compartment that is divided into two sections by a zippered pocket that is sewn into the bag at the center. One interior wall has two open pockets and the other has one zippered pocket. The bag features two short carrying handles and a magnetic closure. It measures approximately 12.5” (W) x 9” (H) x 5” (D). The applicable subheading for style K-9022AA will be 4202.22.8050, 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, of man-made textiles. 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