CLA-2-42:OT:RR:NC:N4:441

Ms. Franquelina Pena
Nine West Holdings, Inc.
1411 Broadway – 3rd Floor
New York, NY 10018

RE: The tariff classification of a handbag from China

Dear Ms. Pena:

In your letter, received in this office December 27, 2017, you requested a tariff classification ruling. You have submitted a sample which will be returned to you under separate cover.

The Small Treasure Handbag with Key Chain is a handbag constructed with an outer surface of plastic sheeting material. The bag is designed and sized to provide storage, protection, portability, and organization to the small personal effects normally carried on a daily basis. The interior of the bag is textile lined with two open pockets and one zippered pocket. The bag has two short handles and one shoulder strap. It measures approximately 10” (W) x 7.5” (H) x 5” (D). There is a removable zinc key chain is attached on one exterior side of the bag. The handbag and key chain are not considered a set for tariff purposes and will be classified separately under the appropriate subheadings.

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.

The applicable subheading for the zinc key chain will be 7907.00.6000, HTSUS, which provides for other articles of zinc, other. The rate of duty will be 3 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 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