CLA-2-42:OT:RR:NC:N4:441
Anthony LoPresti
S.J. Stile Associates LTD
181 South Franklin Avenue
Valley Stream, NY 11581
RE: The tariff classification of a handbag from China
Dear Mr. LoPresti:
In your letter dated May 27, 2016, you requested a tariff classification ruling on behalf of Rebecca Minkoff, LLC. You have submitted a sample, which is being returned to you under separate cover.
Style HS15ESSX03 is a handbag constructed of leather that is coated on the outer surface with plastic sheeting. The plastic sheeting is visable to the naked eye and the tactile surface. It is the outer surface constituent material. The handbag is designed and sized to contain the small personal effects carried on a daily basis. It features two short handles, a snap closure, a textile lined interior, and one outer pocket.
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% 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