The tariff classification of a handbag from China

N255368 August 1, 2014 CLA-2-42:OT:RR:NC:N4:441 CATEGORY: Classification TARIFF NO.: 4202.22.1500 Debra Dudzinski VZI Investment Corporation 4620 Grandover Parkway Greensboro, NC 27407 RE: The tariff classification of a handbag from China Dear Ms. Dudzinski: In your letter dated July 15, 2014, you requested a tariff classification ruling. You have submitted a sample, which is being returned to you. TIG14032D is a handbag constructed with an outer surface of polyurethane plastic sheeting. It is designed and sized to contain the small personal effects carried on a daily basis. It has two short handles, one detachable shoulder strap, a textile-lined interior compartment, two interior open pockets, one interior zippered pocket, and two exterior open pockets. The body of the bag measures approximately 11.5” (W) x 9” (H) x 6” (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 a handle, with outer surface of sheeting of plastic or of textile materials, with outer surface of sheeting of plastics. The rate of duty will be 16 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 [email protected]. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division