The tariff classification of a wristlet-style handbag from China

N268918 October 16, 2015 CLA-2-42:OT:RR:NC:N4:441 CATEGORY: Classification TARIFF NO.: 4202.22.1500 Wing Leung Dress Barn 933 MacArthur Boulevard Mahwah, NJ 07430 RE: The tariff classification of a wristlet-style handbag from China Dear Mr. Leung: In your letter dated September 18, 2015, you requested a tariff classification ruling. You have submitted one sample, which we are returning you. Style 1004 is a handbag constructed with an outer surface of plastic sheeting. The bag is designed and sized to contain the small personal effects carried on a daily basis. It features one interior compartment with a zipper closure, a zippered pocket on the exterior, and a wrist strap. The bag measures approximately 7.5” (W) x 5” (H). The applicable subheading for the handbag will be 4202.22.1500, Harmonized Tariff Schedule of the United States (HTSUS), which provides, in part, 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. 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