The tariff classification of a handbag from China

N263600 April 21, 2015 CLA-2-42:OT:RR:NC:N4:441 CATEGORY: Classification TARIFF NO.: 4202.22.1500 Debra Dudzinski GBG Accessories Group, LLC 350 5th Avenue, 9th Floor New York, NY 10118 RE: The tariff classification of a handbag from China Dear Ms. Dudzinski: In your letter dated April 7, 2015, you requested a tariff classification ruling. You have submitted a sample, which we returning to you. Style 40815 is a handbag constructed with an outer surface of 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 two open pockets and one zippered pocket. The bag has a zipper closure and an adjustable, removable shoulder strap with metal clips. The exterior has two open side pockets. The top of the bag has two permanently attached handles. The handbag measures approximately 8.5” (W) x 8” (H) x 4.5” (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 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