The tariff classification of a novelty handbag from China

N254687 July 23, 2014 CLA-2-42:OT:RR:NC:N4:441 CATEGORY: Classification TARIFF NO.: 4202.22.8050 Joey Lo Pamson Pacific Enterprises Corp., Ltd. 18FI Chiap King Industrial Building 114 King Fuk Street Sanpokong, Kowloon Hong Kong SAR, Republic of China RE: The tariff classification of a novelty handbag from China Dear Mr. Lo: In your letter dated June 18, 2014, you requested a tariff classification ruling. You have submitted a sample, which we are returning to you. Style VE124 is a novelty handbag constructed with an outer surface of 100% polyester textile material. It is designed and sized to contain the small personal effects that would normally be carried on a daily basis. The bag features an open top without a closure, one carrying handle, and an unlined interior. It measures approximately 6.25” (W) x 3.5” (H) x 2.25” (D). The bag is of a durable construction and suitable for repetitive use. The applicable subheading for style VE124 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. 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 vikki.lazaro@cbp.dhs.gov. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division