CLA-2-42:OT:RR:NC:N4:441
Sandy Pray
Jag Footwear, Accessories and Retail Corporation
180 Rittenhouse Circle
Bristol, PA 19007
RE: The tariff classification of a handbag from China
Dear Ms. Pray:
In your letter dated February 15, 2013, you requested a tariff classification ruling. You have submitted a sample, which we are returning to you.
Style D-0270803NW is a compartmentalized handbag constructed with an outer surface of plastic sheeting. The handbag is designed and sized to contain the small personal effects that would normally be carried on a daily basis. The bag has three separate textile-lined compartments. The two outer compartments are secured with snap closures. The middle compartment is secured with a zipper closure and has two open pockets and one zippered pocket on the interior walls. The front exterior of the bag has two open pockets across the width. The bag has two carrying handles and a removable shoulder strap. It measures approximately 13” (W) x 11.5” (H) x 5.5” (D).
The applicable subheading for style D-0270803NW 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 a handle, with outer surface of sheeting of plastic or of textile materials, with outer surface of sheeting of plastics. 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,
Thomas J. Russo
Director
National Commodity Specialist Division