The tariff classification of handbags and a wallet from China

N268421 September 23, 2015 CLA-2-42:OT:RR:NC:N4:441 CATEGORY: Classification TARIFF NO.: 4202.22.1500; 4202.32.1000 Donna Arloro PVH 200 Madison Avenue New York, NY 10016 RE: The tariff classification of handbags and a wallet from China Dear Ms. Arloro: In your letter dated September 2, 2015 you requested a tariff classification ruling. You have submitted three samples, which are being returned to you. Style THHO697 is a handbag constructed with an outer surface of plastic sheeting. It is designed and sized to contain the small personal effects carried on a daily basis. It features one shoulder strap, a textile-lined interior compartment with three pockets, and one exterior pocket. It measures approximately 9.25” (H) x 9.25” (D). Style THHO96 is a wristlet-style handbag constructed with an outer surface of plastic sheeting. It is designed and sized to contain the small personal effects carried on a daily basis. It features a wrist strap, a textile-lined interior compartment with one pocket, and one exterior pocket. It measures approximately 5.5” (H) x 8” (W). The applicable subheading for the handbags will be 4202.22.1500, Harmonized Tariff Schedule of the United States (HTSUS), which provides, in part, 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. Style THHO695 is a wallet constructed with an outer surface of plastic sheeting material. The plastic sheeting is reinforced with a textile backing. The wallet is designed to provide storage, protection, portability and organization to paper currency, credit cards, identification, and similar one-dimensional articles. It features a three-sided zipper, a wrist strap, credit card slots, and two open pockets for paper currency and receipts. It measures approximately 6.25” (W) x 3.5” (H) x 0.75” (D). You have suggested in your ruling request that style THHO695 is a handbag. However, that style is internally fitted for credit cards, identification and the like and lacks adequate storage capacity for the three-dimensional objects carried in a handbag. The applicable subheading for the wallet will be 4202.32.1000, HTSUS, which provides for articles of a kind normally carried in the pocket or in the handbag, with outer surface of sheeting of plastic, of reinforced or laminated plastics. The rate of duty will be 12.1 cents/kg plus 4.6 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 vikk.lazaro@cbp.dhs.gov. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division