The tariff classification of a handbag with a pouch from China

N279497 October 17, 2016 CLA-2-42:OT:RR:NC:N4:441 CATEGORY: Classification TARIFF NO.: 4202.22.1500 Ms. Vanessa Bracero Nine West Holdings, Inc. 1411 Broadway, 21st Floor New York, NY 10018 RE: The tariff classification of a handbag with a pouch from China Dear Ms. Bracero: In your letter dated September 5, 2016, you requested a tariff classification ruling. You have submitted a sample which will be returned to you under separate cover. Style #60435042, “Marlo E/W Satchel,” consists of a handbag constructed with an outer surface of plastic sheeting material and a zippered pouch constructed of the same material. The pouch is stored in the handbag inside an interior wall pocket. The handbag and pouch are considered a set for tariff purposes, General Rule of Interpretaion 3(b) of the Harmonized tariff Schedule of the United States (HTSUS) noted. The handbag may be used without the pouch which is an optional component. As such, the essential character of the set is imparted by the handbag. The handbag is designed and sized to contain the small personal effects normally carried on a daily basis. It features a top zipper closure, two carrying handles, and a removable shoulder strap. The handbag measures approximately 13.5” (w) x 9” (h) with a 4.5” gusset. The flat, coordinating pouch measures approximately 6 ½” (h) x 8 ¾” (w). In your ruling request you suggested that the handbag is correctly classified as a tote bag. However, the position of the hanging zippered closure does not allow the larger articles often carried in similarly sized bags to be carried comfortably in this bag. The applicable subheading for style #60435042, Marlo E/W Satchel, will be 4202.22.1500, 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. 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 the 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