The tariff classification of a handbag from China

N257644 October 23, 2014 CLA-2-42:OT:RR:NC:N4:441 CATEGORY: Classification TARIFF NO.: 4202.22.1500 Kay Morrell JCPenney Purchasing Corporation 6501 Legacy Drive, MS 2216 Plano, TX 75024 RE: The tariff classification of a handbag from China Dear Ms. Morrell: In your letter dated September 15, 2014, you requested a tariff classification ruling. You have submitted a sample, which is being returned to you. Style PPK 109272 is a backpack-styled handbag designed and sized to contain the small personal effects commonly carried on a daily basis. It has one main interior compartment with a drawstring closure and a flap with a snap closure. The handbag measures approximately 9.25" (W) 4" (D) x 12" (H). It is constructed with an outer surface of 95% plastic sheeting material and 5% textile material. The essential character is imparted by the plastic sheeting as that is the material that makes up the majority of the overall outer surface area, General Rule of Interpretation 3(b) of the Harmonized Tariff Schedule of the United States (HTSUS) noted. The applicable subheading for the handbag will be 4202.22.1500, HTSUS, which provides for handbags, whether or not with shoulder strap…with outer surface of sheeting of plastic. The rate of duty will be 16% 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