The tariff classification of a handbag from China

N243529 July 22, 2013 CLA-2-42:OT:RR:NC:N4:441 CATEGORY: Classification TARIFF NO.: 4202.22.1500 Maria E. Julia Ann Inc. 7 Times Square New York, NY 10036 RE: The tariff classification of a handbag from China Dear Ms. Julia: In your letter dated June 25, 2013, you requested a tariff classification ruling. You have submitted a sample, which is being returned to you. Style 316866 is a clutch-style handbag constructed with an outer surface of plastic sheeting. The bag is designed and sized to contain a wallet, keys, and other small personal effects that are normally carried on a daily basis. The interior has a textile-lined main compartment. It features a top zipper closure. The handbag measures approximately 10” (W) x 6.5” (H) x 0.5” (D). The applicable subheading for style 316866 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