The tariff classification of a handbag organizer from China.

N293622 February 7, 2018 CLA-2-39:OT:RR:NC:N4:415 CATEGORY: Classification TARIFF NO.: 3926.90.9996 Ms. Olivia Huie United-Way International Inc. 147-27 175th Street, Room 1A Jamaica, NY 11434 RE: The tariff classification of a handbag organizer from China. Dear Ms. Huie: In your letter dated January 12, 2018, you requested a tariff classification ruling on a handbag organizer on behalf of Fantasia Accessories. Your submission included a sample of the product. We will be retaining it for future reference and training purposes. The article under consideration is an organizer for use inside a handbag. There is a zippered closure at the top. Its primary function is to keep items neat and secure while inside the handbag. The organizer is easily transferable from one handbag to another. The design and intended function is for use in conjunction with a handbag. Your request indicates the organizer is made solely of a polyurethane material. This organizer would be considered an article of plastic, and as it is not provided for more specifically elsewhere, the applicable subheading will be 3926.90.9996, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “[o]ther articles of plastics and articles of other materials of headings 3901 to 3914: [o]ther: [o]ther: [o]ther.” The column one, general rate of duty is 5.3 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 Kristopher Burton at kristopher.burton@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division