The tariff classification of a handbag

N007216 March 21, 2007 CLA-2-42:RR:NC:N3:341 CATEGORY: Classification TARIFF NO.: 4202.29.9000 Roger J. Crain Customs Science Services, Inc. 11901 Reynolds Avenue Potomac, MD 20854 RE: The tariff classification of a handbag Dear Mr. Crain: In your letter dated February 12, 2007, you requested a tariff classification ruling on behalf of your client, Payless ShoeSource Worldwide. Your sample will be returned as requested. The sample submitted is identified as “Layla Glitter” mini-clutch purse. The handbag is constructed of man-made textile material that is completely covered with plastic glitter. The interior of the bag is textile lined and features one zippered wall pocket. The handbag has a top zipper closure and a detachable wrist strap. It measures approximately 9” (W) X 4.5” (H) X 1” (D). The applicable subheading for the handbag will be 4202.29.9000, Harmonized Tariff Schedule of the United States (HTSUS), which provides, in part, for handbags, other. The duty rate 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 http://www.usitc.gov/tata/hts/. 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 646-733-3041. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division