The tariff classification of a handbag from China

N278584 September 15, 2016 CLA-2-42:OT:RR:NC:N4:441 CATEGORY: Classification TARIFF NO.: 4202.22.1500 Amanda K. Broitman Grunfeld, Desiderio, Lebowitz, Silverman, Klestadt LLP 399 Park Avenue 25th Floor New York, NY 10022 RE: The tariff classification of a handbag from China Dear Ms. Broitman: In your letter dated July 21, 2016, you requested a tariff classification ruling. You have submitted a sample, which is being returned to you under separate cover. The submitted sample, which you refered to as a small ladies’ cosmetic bag (SKU U06OSRD), is a handbag constructed with an outer surface of plastic sheeting. The handbag is designed and sized to contain the small personal effects carried on a daily basis. It features a zippered top, one interior storage compartment suitable for three-dimensional objects, and leather trim. It measures approximately 7” (W) x 4.5” (H) x 2” (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