The tariff classification of a handbag from China

N258521 November 14, 2014 CLA-2-42:OT:RR:NC:N4:441 CATEGORY: Classification TARIFF NO.: 4202.22.1500 Lena Rainbow PVH 200 Madison Avenue New York, NY 10016 RE: The tariff classification of a handbag from China Dear Ms. Rainbow: In your letter dated September 16, 2014, you requested a tariff classification ruling. You have submitted a sample, which we are returning to you. Style 5028 is a handbag constructed with an outer surface of 100% polyurethane (PU) plastic sheeting. The bag is designed and sized to contain the small personal effects that would normally be carried on a daily basis. It has a textile-lined storage compartment with a zippered pocket and two open pockets on the interior walls. The front exterior has a pocket across the full width of the bag with a snap closure. The bag has a top opening with a zipper closure, two carrying handles, and an adjustable, removable shoulder strap. The bag measures approximately 12” (W) x 8.75” (H) x 5.5” (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 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% 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