The tariff classification of a handbag from China

PD D82975 October 20, 1998 CLA-2-42:1B:CO:G07 D82975 CATEGORY: Classification TARIFF NO.: 4202.22.1500 Mr. Louis Shoichet Tompkins and Davidson One Astor Plaza 1515 Broadway New York, New York 10036-8901 RE: The tariff classification of a handbag from China Dear Mr. Shoichet: In your letter dated September 25, 1998, you requested a tariff classification ruling. A sample was submitted for our examination. The sample submitted, style no. PP184445, is a ladies organizer handbag. It measures approximately 9 x 9« x 3« inches with a flap top closure, shoulder straps and a removable nylon insert. The insert is designed to contain identification and/or credit cards. The outer surface of the handbag is of polyvinyl chloride (PVC). Your sample is herein returned. The applicable subheading for the handbag will be 4202.22.1500, Harmonized Tariff Schedule of the United States (HTS), which provides for: Handbags; Whether or not with shoulder straps, including those without handle; with outer surface of sheeting of plastic. The rate of duty will be 18.4%. 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. Sincerely, Jon A. Batt Port Director Detroit, Michigan