The tariff classification of a handbag from China

N243374 July 19, 2013 CLA-2-42:OT:RR:NC:N4:441 CATEGORY: Classification TARIFF NO.: 4202.22.1500 Laurie Lewis Fifth & Pacific Companies 5901 West Side Avenue North Bergen, NJ 07047 RE: The tariff classification of a handbag from China Dear Ms. Lewis: In your letter dated June 21, 2013, you requested a tariff classification ruling. You have submitted a sample, which we are returning to you. Style YHRU3816 is a handbag that is triangular in shape. It is 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 is textile-lined with a zippered pocket and two open pockets on the interior walls. The bag has a top zippered closure and a carrying handle that can also be used as shoulder strap. The front exterior of the bag has a small pocket with a zippered closure. It measures approximately 11” (W) across the top x 8” (H) x 4.75” (D). The applicable subheading for style YHRU3816 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