The tariff classification of a lady’s scarf, a handbag, and a pencil case from China

N214760 May 22, 2012 CLA-2-42:OT:RR:NC:N4:441 CATEGORY: Classification TARIFF NO.: 6214.40.0000, 4202.22.1500, 4202.32.1000 Aaron Cullen Barthco International, division of OHL One CVS Drive Woonsocket, RI 02895 RE: The tariff classification of a lady’s scarf, a handbag, and a pencil case from China Dear Mr. Cullen: In your letter dated April 19, 2012, you requested a tariff classification ruling. Your samples will be returned to you. Style 887630 is a wristlet-style handbag constructed with an outer surface of polyvinyl chloride plastic sheeting. It is designed and sized to contain the small personal effects that are carried on a daily basis. The bag has a textile-lined storage compartment, a removable wrist strap, and a nylon zipper closure at the top. The wristlet-style handbag measures approximately 6” (W) x 4” (H). Style 887633 is a scarf constructed of 100% rayon textile material. It has a leopard print with fringe and measures approximately 40” (L) x 22” (W). Style 887635 is an pencil case constructed of polyester textile material reinforced with polyvinyl chloride plastic sheeting. The case is designed to provide storage, protection, and organization to pencils, pens, and other writing instruments. It has a zipper closure at the top and an unlined storage compartment with no additional features. The case measures approximately 8” (L) x 3.5” (W) x 1.5” (D). The applicable subheading for the handbag will be 4202.22.1500, 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. The rate of duty will be 16 percent ad valorem. The applicable subheading for the scarf will be 6214.40.0000, HTSUS, which provides for shawls, scarves, mufflers, veils and the like: of artificial fibers. The rate of duty will be 5.3 percent ad valorem. The applicable subheading for the pencil case will be 4202.32.1000, HTSUS, which provides for articles of a kind normally carried in the pocket or in the handbag, with outer surface of sheeting of plastic, of reinforced or laminated plastics. The rate of duty will be 12.1 cents/kg + 4.6 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, Thomas J. Russo Director National Commodity Specialist Division