The tariff classification of a ladies’ shoulder bag from China

NY J82259 March 17, 2003 CLA-2-42:RR:NC:3:341 J82259 CATEGORY: Classification TARIFF NO.: 4202.22.1500 Melissa Weiss C/o Barthco International, Inc. 721 Chestnut Street Philadelphia, PA 19106 RE: The tariff classification of a ladies’ shoulder bag from China Dear Ms. Weiss: In your letter dated March 12th, 2003 you requested a tariff classification ruling. The ruling request is on behalf of Nine West, Inc. The sample submitted, identified as Style #602110 Sportique X-Body Top Zip Bag, is a ladies’ shoulder bag. Measuring approximately 12”W x 11”H x 4 ½”D, the lined bag is constructed of PVC sheeting. One side of the item has an inside zippered pocket and the other side has a pen holder and a side pouch. The front of the bag has a large zip top compartment that has a mesh zip top compartment inside. An adjustable webbed shoulder strap that is attached to the bag has a cell phone case attached to it by a hook and loop enclosure. The applicable subheading for the shoulder bag will be 4202.22.150, 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 16.4 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