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

Joyce Wilkins
Dezine News Accessories
3901 La Reunion Parkway
Dallas, TX 75212

RE: The tariff classification of a handbag from China

Dear Ms. Wilkins:

In your letter dated March 9, 2012, you requested a tariff classification ruling. Your sample is being returned to you.

You have submitted an updated version of style C-20220, which now has two shoulder straps. Please note that is ruling is only applicable to the updated version.

The item is a clutch-style handbag constructed with an outer surface of textile material which you state is 55.3% polyester and 44.7% cotton. The handbag is designed and sized to contain the small personal effects one would carry on a daily basis. The interior is textile-lined with an open pocket on the back wall. The bag has a metal chain shoulder strap and a braided cord shoulder strap permanently attached to the back wall. It has a partial front flap with a magnetic closure and measures approximately 10.25” (L) x 4.5” (H) x 3” (D) when closed.

The applicable subheading for the handbag will be 4202.22.4030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for handbags, whether or not with shoulder strap…with outer surface of textile materials, wholly or in part of braid, other, other, of man-made fibers. The duty rate will be 7.4 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