The tariff classification of a handbag from China

N308234 December 18, 2019 CLA-2-42:OT:RR:NC:N4:441 CATEGORY: Classification TARIFF NO.: 4202.22.1500; 9903.88.03 Joseph J. Kenny Geodis USA Inc. One CVS Drive Woonsocket, RI 02895 RE: The tariff classification of a handbag from China Dear Mr. Kenny: In your letter dated December 10, 2019, you requested a tariff classification ruling on behalf of your client, CVS Pharmacy Inc. You have submitted a sample, which will be retained by this office. The submitted sample, item number 335402, is a wristlet-style handbag constructed with an outer surface of plastic sheeting. The handbag features a wrist strap, a zipper closure, and a textile-lined interior compartment. While you refer to the article as a phone case, the interior is generic and is suitable to contain the small three-dimensional articles normally carried in a handbag. It is not specially shaped or fitted for a phone or other device. 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 handle, with outer surface of sheeting of plastic. The general rate of duty will be 16% ad valorem. Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 4202.22.1500, HTSUS, unless specifically excluded, are subject to an additional 25 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.03, in addition to subheading 4202.22.1500, HTSUS, listed above. The HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china respectively. 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