The tariff classification of a handbag from China

N272919 March 9, 2016 CLA-2-42:OT:RR:NC:N4:441 CATEGORY: Classification TARIFF NO.: 4202.22.8050 Ms. Stephanie Sippel Kohl’s Department Stores N56 W17000 Ridgewood Drive Menomonee Falls, WI 53051 RE: The tariff classification of a handbag from China Dear Ms. Sippel: In your letter dated February 1, 2016, you requested a tariff classification ruling. You have submitted a sample, which is being returned to you under separate cover. Style HAP62XB65S3 is a handbag constructed with an outer surface of two materials. It has a front flap covered in man-made textile material. The flap folds over appromixtely 80% of the the front panel. The body of the bag is constructed of polyvinyl chloride (PVC) plastic sheeting. The textile is constructed to emulate straw of contrasting colors that create a decorative design. The textile material is the material that provides the most prominent and stunning visual impact. As such, the essential character of the bag is imparted by the textile material, General Rule of Intrepretation 3(b) of the Harmonized Tariff Schedule of the United States (HTSUS), noted. The handbag is designed and sized to contain the small personal effects commonly carried on a daily basis. The handbag has a textile lined storage compartment with a zippered pocket and one open pocket on the interior walls. It has a single shoulder strap and measures approximately 9 ¼” (w) x 7 ½” (h) x 3 ½” (d). The applicable subheading for the handbag, style number HAP62XB65S3 will be 4202.22.8050, HTSUS, which provides for handbags, whether or not with shoulder strap, including those without handle, with outer surface of textile materials, other, of man-made fibers. The rate of duty will be 17.6 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 [email protected]. Sincerely, Deborah C. Marinucci Acting Director National Commodity Specialist Division