CLA-2-42:OT:RR:NC:N4:441
Brenda Bodnar
JAG Footwear, Accessories & Retail Corp.
180 Rittenhouse Circle
Bristol, PA 19007
RE: The tariff classification of a handbag from China
Dear Ms. Bodnar:
In your letter dated August 12, 2010, you requested a tariff classification ruling. Your sample will be returned to you.
Style N-0059601MN is a handbag constructed with an outer surface of 100% polyvinyl chloride (PVC) plastic sheeting. The plastic sheeting is embossed to look like crocodile skin. The handbag is designed and sized to contain the small personal effects that would normally be carried on a daily basis. The interior storage compartment is textile-lined with a zippered pocket on a sidewall. The bag has a zipper closure and double shoulder straps. The front exterior of the bag has an open pocket across its width. It measures approximately 12.5” (W) x 10.5” (H) x 4” (D).
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 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 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