The tariff classification of a handbag from China

N257892 October 28, 2014 CLA-2-42:OT:RR:NC:N4:441 CATEGORY: Classification TARIFF NO.: 4202.22.1500 Lena Rainbow PVH Corporation 200 Madison Avenue New York, NY 10016 RE: The tariff classification of a handbag from China Dear Ms. Rainbow: In your letter dated September 29, 2014, you requested a tariff classification ruling. You have submitted a sample, which is being returned to you. Style 5171 is a woman’s handbag constructed with an outer surface of plastic sheeting material. The bag is designed and sized to contain the small personal effects that would commonly be carried on a daily basis. The interior has a textile-lined main compartment with one zippered pocket, several slot pockets, and two open pockets. The exterior has one large pocket on each side of the bag. One of the exterior pockets is covered in textile material. The bag has two shoulder straps and measures approximately 11” (W) x 7” (H) x 2” (D). The applicable subheading for the handbag 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 handle, with outer surface of sheeting of plastic. 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