The tariff classification of a handbag from China

N065195 July 14, 2009 CLA-2-42:OT:RR:NC:N4:441 CATEGORY: Classification TARIFF NO.: 4202.22.8050 Lisa R. Collier Brand Science P.O. Box 740 313 E. Meeting Street Dandridge, TN 37725 RE: The tariff classification of a handbag from China Dear Ms. Collier: In your letter dated June 10, 2009, you requested a tariff classification ruling. Your sample will be returned to you. Style 8768 is a handbag constructed with an outer surface of 100% polyester textile material. It is designed and sized to contain the small personal effects normally carried on a daily basis. It has an open pocket on a sidewall and no additional features. The bag secures with a plastic zipper closure and has a single, adjustable shoulder strap. The front exterior of the bag has a zippered pocket across the width of the bag. It measures approximately 8.5” (W) x 6” (D) x 4” (D). The applicable subheading for style 8768 will be 4202.22.8050, Harmonized Tariff Schedule of the United States (HTSUS), which provides for handbags, whether or not with shoulder strap, including those without handles, with outer surface of textile materials, other, other, other, of man-made textile materials. The rate of duty will be 17.6% 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