The tariff classification of a handbag from China

N286462 June 12, 2017 CLA-2-42:OT:RR:NC:N4:441 CATEGORY: Classification TARIFF NO.: 4202.22.1500 Ms. Vanessa Bracero Nine West Holdings, Inc. 1411 Broadway, 21st Floor New York, NY 10018 RE: The tariff classification of a handbag from China Dear Ms. Bracero: In your letter dated May 17, 2017, you requested a tariff classification ruling. You have submitted a sample which will be returned under separate cover. The submitted sample, identified as Jessica, consists of a handbag constructed with an outer surface of two materials. The front, back, and bottom panels are made of plastic sheeting material. The side panels are made up of textile material. The majority of the outer surface is made up of the plastic sheeting. The removable pouch is also constructed with an outer surface of plastic sheeting. It is stored in the handbag. The handbag may be used without the pouch which 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 an open top, two carrying handles, and a removable shoulder strap. The interior has an open compartment with one pocket. It measures 12” (W) x 8 ½” (H) and has a 6” gusset. The zippered pouch has one interior storage compartment suitable for three-dimensional objects and a carrying strap. It measures approximately 10” (W) x 6 ½” (H). 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 a handle, with outer surface of sheeting of plastic or of textile materials, with outer surface of sheeting of plastics. 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 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