The tariff classification of a novelty handbag from China.

NY I88634 December 11, 2002 CLA-2-42:RR:NC:TA:341 I88634 CATEGORY: Classification TARIFF NO.: 4202.22.1500 Mr. Richard Wadiri Naito Design Int’l. Co. Ltd. 900 Livingston Avenue North Brunswick, NJ 08902 RE: The tariff classification of a novelty handbag from China. Dear Ms. Lewicki: In your undated letter, received in this office December 2, 2002, you requested a tariff classification ruling for a novelty handbag. The sample submitted is identified as item number 346. The item is a novelty handbag. It measures approximately 5” x 4 ¾” x ½” in its closed position. The bag has a flap with hook and loop closure and a cord shoulder strap. The bag is wholly made up of a sheeting of plastic. Your sample is being returned as requested. 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 strap, including those without handle, with outer surface of sheeting of plastic. The rate of duty will be 16.8 percent ad valorem. Effective January 1, 2003, the rate of duty will be 16.4 percent ad valorem. 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 Kevin Gorman at 646-733-3041. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division