The tariff classification of a handbag from China

N249129 January 10, 2014 CLA-2-42:OT:RR:NC:N4:441 CATEGORY: Classification TARIFF NO.: 4202.22.8050 Debra Dudzinski Rosetti Handbags & Accessories 1359 Broadway, 21st Floor New York, NY 10018 RE: The tariff classification of a handbag from China Dear Ms. Dudzinski: In your letter dated December 30, 2013, you requested a tariff classification ruling. You have submitted a sample, which is being returned to you. Item 40929 P-5728s is a handbag constructed of two materials. The front panel and approximately one fifth of the back panel are constructed of textile material that is 95% polyester, 5% wool. The remaining portion of the back panel is constructed of plastic sheeting. The essential character of the bag is imparted by the textile material of the front panel, General Rule of Interpretation 3(b) noted. The bag is designed and sized to contain the small personal effects normally carried on a daily basis. It features two interior storage compartments with snap closures, one zippered pocket, a flap closure that secures with two magnetic snap closures, and one shoulder strap. It measures approximately 11.75” (W) x 7” (H) x 1.5” (D). The applicable subheading for handbag 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, Gwenn Klein Kirschner Acting Director National Commodity Specialist Division