The tariff classification of a handbag from China

N247894 November 21, 2013 CLA-2-42:OT:RR:NC:N4:441 CATEGORY: Classification TARIFF NO.: 4202.22.1500 Harry Gonnelly Import Commodity Group LTD 500 Merrick Road Lynbrook, NY 11580 RE: The tariff classification of a handbag from China Dear Mr. Gonnelly: In your letter, which was received in this office on November 15, 2013, you requested a tariff classification ruling on behalf of Tory Burch LLC. You have submitted a sample, which is being returned to you. Style 31139635 is a compartmentalized handbag constructed with an outer surface of plastic sheeting that lacks a mirror-like finish. The outer surface constituent material of the bag is the plastic sheeting. The handbag is designed and sized to contain the small personal effects that would normally be carried on a daily basis. The bag has a textile-lined interior storage area that is divided into three smaller compartments. The two side sections have zipper closures and the center compartment has one snap closure. The bag has two short handles of a type commonly worn at the elbow. It measures approximately 13" (W) x 10" (H) x 5.5" (D). The applicable subheading for style 31139635 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 handle, with outer surface of sheeting of plastic. 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, Gwenn Klein Kirschner Acting Director National Commodity Specialist Division