CLA-2-42:OT:RR:NC:N3:441

Lisa R. Collier
Brand Science
P.O. Box 740
313 E. Meeting Street
Dandridge, TN 37725

RE: The tariff classification of a handbag from China

Dear Ms. Collier:

In your letter dated March 26, 2009, you requested a tariff classification ruling. The sample will be returned as requested.

Style 3124 is a handbag constructed with an outer surface of 100% polyester textile material. It is designed and sized to contain the small personal effects normally carried on a daily basis. It features a textile-lined storage compartment with a two slot open pocket on a sidewall. The bag secures with a metal zipper closure and has an adjustable, removable shoulder strap with metal carabineers at each end. There are two detachable metal bead chains with plastic charms attached to the handbag. It measures approximately 8” (W) x 6” (H) x 1” (D).

The applicable subheading for the handbag of style 3124 will be 4202.22.8050, Harmonized Tariff Schedule of the United States (HTSUS), which provides for handbags, whether or not with shoulder strap, including those without handles, with outer surface of textile materials, other, other, other, of man-made textile materials. The rate of duty will be 17.6% ad valorem.

The applicable subheading for the metal bead chains with charms of style 3124 will be 7315.89.5000, HTSUS, which provides for chain and parts thereof, of iron or steel, other chain, other, other. The rate of duty will be 3.9 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 (646) 733-3041.

Sincerely,

Robert B. Swierupski
Director
National Commodity Specialist Division