The tariff classification of a handbag from China

N256170 August 26, 2014 CLA-2-42:OT:RR:NC:N4:441 CATEGORY: Classification TARIFF NO.: 4202.22.1500 Denise Smalls Kohl’s Department Stores 1400 Broadway, 20th Floor New York, NY 10018 RE: The tariff classification of a handbag from China Dear Ms. Smalls: In your letter dated August 6, 2014, you requested a tariff classification ruling. You have submitted one sample, which is being returned to you. Style AJCY4467-0102 is a handbag constructed with an outer surface of three materials. Approximately half of the front panel, the entire back panel, and the wrist strap are constructed of plastic sheeting material. The bottom half of the front panel is constructed of man-made textile material. The man-made textile material is partially covered with a decorative coating of plastic which leaves only a portion of the textile exposed. The majority of the overall outer surface area of the bag is made up of plastic sheeting. Thus, the essential character of the bag is imparted by the plastic sheeting material, General Rule of Interpretation 3(b) of the Harmonized Tariff Schedule of the United States (HTSUS) noted. The handbag is designed and sized to contain the small personal effects carried on a daily basis. It has one wrist strap, a textile-lined interior compartment with several open pockets and one zippered pocket, and one zippered pocket exterior front panel. The bag measures approximately 8.5” (W) x 5” (H) x .25” (D). In your request you suggested that the handbag be classified under subheading 4202.22.8050, 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. As stated above, the essential character of the handbag is imparted by the plastic sheeting and it shall be classified as such. The applicable subheading for the handbag will be 4202.22.1500, 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