The tariff classification of a handbag from China

N212058 April 9, 2012 CLA-2-42:OT:RR:NC:N4:441 CATEGORY: Classification TARIFF NO.: 4202.22.8050 Christina Zambuto Diesel USA, Inc. 220 West 19th Street New York, NY 10011 RE: The tariff classification of a handbag from China Dear Ms. Zambuto: In your letter dated March 30, 2012, you requested a tariff classification ruling. Your sample is being returned to you. The style you referred to as “Wanda” is a handbag constructed with an outer surface of 70% acrylic, 30% wool textile material. It is designed and sized to contain the small personal effects commonly carried on a daily basis. It features a metal frame with a kiss-lock closure, one shoulder strap, a textile lining, and two interior pockets. It measures approximately 10” (W) across the top x 11” (H) x 5.5” (D). The applicable subheading for the handbag 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 handle, with outer surface of sheeting of plastic or of textile material, with outer surface of textile material, 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, Thomas J. Russo Director National Commodity Specialist Division