The tariff classification of a handbag from China

N278585 September 21, 2016 CLA-2-42:OT:RR:NC:N4:441 CATEGORY: Classification TARIFF NO.: 4202.22.1500; 4202.21.6000; 4202.21.9000 Amanda K. Broitman Grunfeld, Desiderio, Lebowitz, Silverman, Klestadt LLP 399 Park Avenue 25th Floor New York, NY 10022 RE: The tariff classification of a handbag from China Dear Ms. Broitman: In your letter dated July 21, 2016, you requested a tariff classification ruling. You have submitted a sample, which is being returned to you under separate cover. The submitted sample, which you refered to as a flap wristlet, is a handbag. The handbag is designed and sized to contain the small personal effects carried on a daily basis. It features a flap closure with a snap, one interior storage compartment suitable for three-dimensional objects, one exterior pocket, and a wrist strap. It measures approximately 6” (W) x 4” (H) x 1.25” (D). You state in your letter that the handbag will be constructed with an outer surface of plastic sheeting or an outer surface of leather. The applicable subheading for the handbag, when constructed with an outer surface of plastic sheeting, 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% ad valorem. The applicable subheading for the handbag of leather, if valued not over $20, will be 4202.21.6000, HTSUS, which provides for handbags, whether or not with shoulder strap, including those without handle, with outer surface of leather, of composition leather or of patent leather, other, valued not over $20 each. The rate of duty will be 10% ad valorem. The applicable subheading for the handbag of leather, if valued over $20, will be 4202.21.9000, HTSUS, which provides for handbags, whether or not with shoulder strap, including those without handle, with outer surface of leather, of composition leather or of patent leather, other, valued over $20 each. The rate of duty will be 9% 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 https://hts.usitc.gov/current. 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, Steven A. Mack Director National Commodity Specialist Division