The tariff classification of a handbag and a pouch from China

N299188 August 16, 2018 CLA-2-42:OT:RR:NC:N4:441 CATEGORY: Classification TARIFF NO.: 3926.90.9990; 4202.92.4500 Ms. Polly Chow TechStyle, Inc. 800 Apollo Street El Segundo, CA 90245 RE: The tariff classification of a handbag and a pouch from China Dear Ms. Chow: In your letter dated July 16, 2018, you requested a tariff classification ruling. You have submitted a sample which will be returned to you under separate cover. Style JFH5991 is comprised of a clutch handbag and a pouch. The handbag is constructed of transparent molded plastic. It is designed and sized to contain the small personal effects carried on a daily basis. It measures approximately 7” (W) x 4.5” (H) x 2” (D). The pouch is constructed with an outer surface of plastic sheeting. It features a zipper closure and measures approximately 6” (W) x 3.5” (H) x 1.5” (D). The handbag and pouch are not considered a set for tariff purposes and will be classified separately under their appropriate subheadings. Handbags are specifically provided for in the second half of Heading 4202. Articles in the second half of Heading 4202 are limited to those products constructed of, or covered with, the materials named therein. Molded plastic is not one of the named materials. As such, handbags of molded plastic are excluded from Heading 4202, Harmonized Tariff Schedule of the United States (HTSUS). The molded plastic handbag is considered an article of plastic and as it is not provided for more specifically elsewhere, the applicable subheading will be 3926.90.9990, HTSUS, which provides for “other articles of plastics and articles of other materials of headings 3901 to 3914: other: other: other.” The rate of duty is 5.3 percent ad valorem. The applicable subheading for the pouch will be 4202.92.4500, HTSUS, which provides for travel, sports, and similar bags, with outer surface of sheeting of plastic, other. The rate of duty will be 20 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