The tariff classification of a handbag with a zippered pouch from Italy

N300275 September 20, 2018 CLA-2-42:OT:RR:NC:N4:441 CATEGORY: Classification TARIFF NO.: 4202.22.1500 Mr. Mark Grundy Bollore Logistics 19630 Pacific Gateway Drive Torrance, CA 90501 RE: The tariff classification of a handbag with a zippered pouch from Italy Dear Mr. Grundy: In your letter dated August 24, 2018, you requested a tariff classification ruling on behalf of your client, Staud Inc. You have submitted a sample which will be returned to you under separate cover. Please note that this ruling addresses only the sample that was presented to this office. The sample, referred to as the “Shirley Bag,” consists of two components: a handbag and a zippered pouch. The handbag is constructed of transparent plastic sheeting. It is designed and sized to contain the small personal effects normally carried on a daily basis. It has two leather handles which are square in shape and coordinate with the interior pouch. The handbag measures approximately 8” (w) x 10” (h) x 4” (d). You stated in your letter that the zippered pouch is constructed of leather. The pouch has a lined interior and a zippered top closure. It measures approximately 7” (w) x 5 ½” (h) x 2 ¾” (d). The handbag and pouch are considered to be a set for tariff purposes, General Rule of Interpretation 3(b) of the Harmonized Tariff Schedule of the United States (HTSUS), noted. The pouch serves as an optional insert. The handbag will provide the majority of the storage and is fully functional as a handbag without the optional pouch. As such, the essential character of the article is imparted by the handbag. The applicable subheading for the handbag with pouch will be 4202.22.1500, HTSUS, which provides for handbags, whether or not with shoulder strap, including those without a handle, with outer surface of sheeting of plastic or of textile materials, with outer surface of sheeting of plastics. 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