The tariff classification of a handbag from China

N275873 June 15, 2016 CLA-2-42:OT:RR:NC:N4:441 CATEGORY: Classification TARIFF NO.: 4202.22.1500 Kurtis Walter Payless ShoeSource Worldwide, Inc. 3231 Southeast Sixth Avenue Topeka, KS 66607 RE: The tariff classification of a handbag from China Dear Mr. Walter: In your letter dated April 28, 2016, you requested a tariff classification ruling. You have submitted a sample, which will be returned to you under separate cover. The submitted sample, which you referred to as “Jac Black Wallet” is a clutch-style handbag constructed with an outer surface of plastic sheeting material. It is designed and sized to contain the small personal effects normally carried on a daily basis. It features a front flap with magnetic snap closure, an interior compartment suitable for three dimensional objects, two zippered pockets, several slot pockets, one open pocket, and a textile lining. It measures appromiately 9.25” (W) x 6” (H) x 0.75” (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% 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 https://hts.usitc.gov/current. 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, Steven A. Mack Director National Commodity Specialist Division