CLA-2-42:OT:RR:NC:N4:441
Regina Girsh
Barthco International, Inc. dba OHL-International
5101 South Broad Street
Philadelphia, PA 19112
RE: The tariff classification of a handbag
Dear Ms. Girsh:
In your letter dated March 21, 2012 you requested a tariff classification ruling. Your sample is being returned to you.
Style 43087 is a wristlet-style handbag constructed of polyester textile material. The textile is covered with plastic glitter flakes that totally obscure the underlying textile material. The glitter is considered the outer surface of the bag for tariff purposes. The handbag is designed and sized to contain the small personal effects one would normally carry on a daily basis. The interior is textile lined with an open pocket on the side wall. The bag has a top zipper closure and measures approximately 6.25” (W) x 4.25” (H).
The applicable subheading for the handbag will be 4202.29.9000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for handbags, other. The duty rate will be 20 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,
Thomas J. Russo
Director
National Commodity Specialist Division