The tariff classification of a handbag with a pouch from China

N277439 August 12, 2016 CLA-2-42:OT:RR:NC:N4:441 CATEGORY: Classification TARIFF NO.: 4202.22.1500 Franquelina Pena Nine West Holdings, Inc. 1411 Broadway, 18th Floor New York, NY 10018 RE: The tariff classification of a handbag with a pouch from China Dear Ms. Pena: In your letter dated July 7, 2016, you requested a tariff classification ruling. You have submitted a sample, which will be returned under separate cover. The submitted sample, which you refer to as the ADDI TOTE SMALL, consists of a handbag constructed with an outer surface of plastic sheeting and a zippered pouch constructed of the same material. The pouch is stored in the handbag inside an exterior pocket. The handbag may be used without the pouch; it is an optional component. The handbag and pouch are considered a set for tariff purposes, General Rule of Interpretation 3(b) of the Harmonized Tariff Schedule of the United States (HTSUS) noted. The essential character of the set is imparted by the handbag. The handbag is designed and sized to contain the small personal effects normally carried on a daily basis. It features a front exterior pocket, two interior open pockets, an interior zippered pocket, and a textile lining. It measures appromiately 11.5” (W) x 9.5” (H) x 02.25” (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 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