CLA-2-42:OT:RR:NC:N4:441
Ms. Lesa Hubbard
JCPenney
2401 South Stemmons Freeway
Plano, TX 75067
RE: The tariff classification of a handbag from Cambodia
Dear Ms. Hubbard:
In your letter dated October 3, 2022, you requested a tariff classification ruling. You have submitted photographs and descriptive information for our review.
The article at issue, item 315154, is a handbag. It is designed and sized to contain the small personal effects normally carried daily. You have indicated that it measures approximately 14” (L) x 5.25” (W) x 10.25” (H).
In your request, you stated that it is constructed of 60% polypropylene and 40% cotton strips that measure less than 5mm in width. An article made of polypropylene strips 5 millimeters or less in width is considered to be made of textile materials.
The applicable subheading for the handbag will be 4202.22.8100, 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 textile materials, other, other, of man-made fibers. The general rate of duty will be 17.6% 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 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