The tariff classification of a handbag from China

N245356 September 10, 2013 CLA-2-42:OT:RR:NC:N4:441 CATEGORY: Classification TARIFF NO.: 4202.22.1500 Esther Chen Import Compliance Coordinator Customs Import Department Kohl’s Department Stores N56 W17000 Ridgewood Drive Menomonee Falls, WI 53051 RE: The tariff classification of a handbag from China Dear Ms. Chen: In your letter dated August 16, 2013, you requested a tariff classification ruling. You have submitted a sample, which we are returning to you. Style HB413TRI-07 is a compartmentalized handbag constructed with an outer surface of polyurethane plastic sheeting. It is designed and sized to contain the small personal effects that are carried on a daily basis. The interior is textile-lined and has a zippered pocket on one interior wall and two open pockets on the opposite wall. The center of the bag has two large zippered pockets that extend along the full width of the bag. These pockets divide the interior into three separate, smaller compartments. The handbag measures approximately 13” (W) at the top opening x 10.5” (H) x 5.5” (D). The applicable subheading for style HB413TRI-07 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, Myles B. Harmon Acting Director National Commodity Specialist Division