CLA-2-42:OT:RR:NC:N4:441
Cindy Marie Bermudez
Payless ShoeSource Worldwide, Inc.
3231 Southeast Sixth Avenue
Topeka, KS 66607
RE: The tariff classification of a handbag from China
Dear Ms. Bermudez:
In your letter dated March 29, 2010, you requested a tariff classification ruling. Your sample will be returned to you.
Style 73548 is a compartmentalized handbag constructed with an outer surface of plastic sheeting material. The handbag is designed and sized to contain the small personal effects that would normally be carried on a daily basis. The bag has a textile-lined storage area that is divided by a center zippered compartment. One section of the handbag has two open pockets, while the other section has a zippered pocket on the sidewall. The bag has an open top with a magnetic closure and double carrying handles. It measures approximately 12.5” (W) x 9.5” (H) x 3.5” (D).
The applicable subheading for style 73548 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.
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