The tariff classification of a handbag from China

N261072 February 10, 2015 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 December 22, 2014, you requested a tariff classification ruling. You have submitted a sample, which we are returning to you. Style 9851 is a handbag constructed with an outer surface of 85% polyurethane (PU) plastic sheeting and 15% leather. The PU plastic sheeting covers the majority of the outer surface. As such, it is the PU plastic sheeting that gives the handbag its essential character, General Rule of Interpretation (GRI) 3(b) of the Harmonized Tariff Schedule of the United States (HTSUS) noted. The bag is designed and sized to contain the small personal effects that would normally be carried on a daily basis. The interior has a textile-lined main compartment with a centered zippered pocket and twelve slot pockets for identification and credits cards on the interior walls. The interior has sufficient storage capacity for three-dimensional objects. The bag features a permanently attached strap and a flap closure that secures with a magnetic snap. It measures approximately 8.5” (W) x 4.75” (H) x 1” (D). 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 % 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