CLA-2-42:OT:RR:NC:N3:341
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 February 12, 2009, you requested a tariff classification ruling. The sample which you submitted is being returned as requested.
Style 4113 is a handbag constructed of 100% nylon textile material coated on the outer surface with polyurethane (PU) plastic sheeting. The handbag is designed and sized to contain the small personal effects that would normally be carried on a daily basis. It has a textile-lined main compartment with no additional features. It has a top metal zipper closure and an adjustable, removable shoulder strap with metal carabineers at each end. The front exterior of the bag has a zippered pocket along the full width of the bag. It measures approximately 8.25” (W) x 5.5” (H) x 1” (D).
The applicable subheading for style 4113 will be 4202.22.1500, Harmonized Tariff Schedule of the United States (HTSUS), which provides, in part, 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