The tariff classification of handbags from China

N255963 August 22, 2014 CLA-2-42:OT:RR:NC:N4:441 CATEGORY: Classification TARIFF NO.: 4202.22.1500 Brenda Bodnar Nine West Holdings, Inc. 180 Rittenhouse Circle Bristol, PA 19007 RE: The tariff classification of handbags from China Dear Ms. Bodnar: In your letter dated August 6, 2014, you requested a tariff classification ruling. You have submitted two samples which are being returned to you. Style 60365959 is a satchel-style handbag constructed with an outer surface of plastic sheeting material. The handbag is designed and sized to contain the personal effects commonly carried on a daily basis. The bag features a textile-lined interior compartment with one zippered pocket and two open pockets, two short handles, one detachable, adjustable shoulder strap, and a top zippered opening. The bag measures approximately 14” in width at the top opening and narrows to 12.5” at the bottom of the bag. The height of the bag is approximately 10.75” and the depth is approximately 5.5”. Style 60350752 is a compartmentalized handbag constructed with an outer surface of plastic sheeting material. The handbag is designed and sized to contain the personal effects commonly carried on a daily basis. The bag features a textile-lined interior compartment with one zippered pocket and two open pockets, two short handles, one metal link shoulder strap, and a flap closure that secures with a magnetic snap. The interior of the bag also has a large zippered compartment at the center of the bag which divides the interior into two smaller sections. The exterior has one pocket on the front panel that secures with two latch closures. The bag measures approximately 14” (W) x 9” (H) x 4.5” (D). The applicable subheading for the handbags 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 vikki.lazaro@cbp.dhs.gov. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division