The tariff classification of a wristlet-style handbag from China

N295781 April 26, 2018 CLA-2-42:OT:RR:NC:N4:441 CATEGORY: Classification TARIFF NO.: 4202.22.1500 Ms. Kathy Trotta Conair Corporation 150 Milford Road East Windsor, NJ 08520 RE: The tariff classification of a wristlet-style handbag from China Dear Ms. Trotta: In your letter dated March 26, 2018, you requested a tariff classification ruling. You have submitted a sample which will be returned to you under separate cover. The submitted sample, Item A009170WM Wristlet, is a handbag constructed with an outer surface of polyvinyl chloride plastic sheeting. The handbag is designed and sized to contain the small personal effects that would be carried on a daily basis. It features one interior compartment with a zipper closure along the top and a wrist strap. It has a rectangular-shape and measures approximately 8” (w) x 5 ½” (h) x 1” (d). The applicable subheading for the wristlet-style 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