The tariff classification of a handbag from China

N296637 May 8, 2018 CLA-2-42:OT:RR:NC:N4:441 CATEGORY: Classification TARIFF NO.: 4202.22.1500 Mr. Kurtis Walter Payless ShoeSource Worldwide, Inc. 3231 SE 6th Avenue Topeka, KS 66607 RE: The tariff classification of a handbag from China Dear Mr. Walter: In your letter dated April 23, 2018, 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 referred to as Lot #177062, is a compartmentalized handbag. It is constructed with an outer surface of plastic sheeting. The handbag is designed and sized to contain the small personal effects that would normally be carried on a daily basis. The bag has a textile-lined storage area that is divided by a center zippered compartment. The two side compartments are secured with magnetic, snap closures. The bag has two carrying handles. It measures approximately 12" (W) at the opening x 11" (H) x 6" (D). The applicable subheading for the handbag will be 4202.22.1500, Harmonized Tariff Schedule of the United States (HTSUS), which provides, in part, 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