The tariff classification of a handbag from China

N259268 December 9, 2014 CLA-2-42:OT:RR:NC:N4:441 CATEGORY: Classification TARIFF NO.: 4202.22.1500 Adrian Boslooper Air Tiger Express (USA) Inc. 149-09 183rd Street Springfield Gardens, NY 11413 RE: The tariff classification of a handbag from China Dear Mr. Boslooper: In your letter dated November 12, 2014, you requested a tariff classification ruling. You have submitted a sample, which we are returning to you. A style number was not provided for the sample submitted. The item is a woman’s handbag constructed with an outer surface of polyurethane (PU) plastic sheeting. 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 a zippered pocket and two open pockets on the interior walls. The front exterior of the handbag has a zippered pocket. The rear exterior of the handbag has an open pocket with one magnetic snap closure. The handbag has a top zipper closure and an adjustable shoulder strap. It measures approximately 9.5” (W) x 11” (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 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