The tariff classification of a handbag from China

N250539 March 12, 2014 CLA-2-42:OT:RR:NC:N3:441 CATEGORY: Classification TARIFF NO.: 4202.22.1500 Brenda Bodnar JAG Footwear, Accessories and Retail Corporation 180 Rittenhouse Circle Bristol, PA 19007 RE: The tariff classification of a handbag from China Dear Ms. Bodnar: In your letter dated February 18, 2014, you requested a tariff classification ruling. You have submitted a sample, which we are returning to you. Style 60338588 is a satchel-style handbag 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 has one textile-lined compartment. The bag has a top zipper closure, two short carrying handles, and a removable shoulder strap. The front exterior of the bag has a zippered pocket. It measures approximately 13” (W) x 8.5” (H) x 5” (D). The applicable subheading for style 60338588 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, Gwenn Klein Kirschner Acting Director National Commodity Specialist Division