The tariff classification of a handbag from China

N261749 April 3, 2015 CLA-2-42:OT:RR:NC:N4:441 CATEGORY: Classification TARIFF NO.: 4202.22.8080 Debra Dudzinski GBG Accessories Group, LLC 4620 Grandover Parkway Greensboro, NC 27407 RE: The tariff classification of a handbag from China Dear Ms. Dudzinski: In your letter dated February 13, 2015, you requested a tariff classification ruling. You have submitted a sample, which we are returning to you. Style CHO14001 is a compartmentalized handbag. You state in your letter that it is constructed of 75.6% polyethylene (PE) and 24.4% cotton textile material. The material that makes up the outer surface of the bag is composed of woven strips that do not exceed 5 mm in apparent width, thus meeting the dimensional requirements of textile strips contained in Section XI, Legal Note 1(g), Harmonized Tariff Schedule of the United States (HTSUS). According to the terms of Legal Note 1 to Chapter 54, HTSUS, such strips, while textile, are not to be considered fibers. The bag is designed and sized to contain the small personal effects carried on a daily basis. It features a textile-lined interior compartment with one zippered pocket and two open pockets, two carrying handles, and a top opening secured with one magnetic closure. The interior of the bag also has a large zippered compartment at the center of the bag which divides the interior into two smaller sections. The bag measures approximately 13.5” (W) at the opening x 11” (H) x 5.5” (D). The applicable subheading for the handbag will be 4202.22.8080, HTSUS, which provides for handbags, whether or not with shoulder strap, including those without handle, with outer surface of textile materials, other, other, other. The rate of duty will be 17.6% 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