The tariff classification of a handbag from China

N291664 November 17, 2017 CLA-2-42:OT:RR:NC:N4:441 CATEGORY: Classification TARIFF NO.: 4202.22.1500 Mr. 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 October 27, 2017, you requested a tariff classification ruling. You have submitted a sample, which is being returned to you under separate cover. Lot# 174062 is a handbag. It is constructed with an outer surface of plastic sheeting. The bag is designed and sized to contain the small personal effects normally carried on a daily basis. It has sufficient storage capacity to contain the three-dimensional objects. It features a flap which secures with two metal snaps and a removable, snap on/off shoulder strap. The interior has one zippered pocket and three card slots. It measures approximately 8” (w) x 4.5” (h) x 1” (d). It has the word LOVE in silver letters incorporated into the flap on the front of the bag. 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 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