CLA-2-42:OT:RR:NC:N4:441
Brenda Bodnar
Nine West Holdings, Inc.
180 Rittenhouse Circle
Bristol, PA 19007
RE: The tariff classification of handbags from China
Dear Ms. Bodnar:
In your letter dated November 13, 2014, you requested a tariff classification ruling. You have submitted two samples, which are being returned to you.
Style 60379490 is a handbag constructed with an outer surface of polyurethane (PU) plastic sheeting. The bag is designed and sized to contain the small personal effects that would normally be carried on a daily basis. It has a textile-lined storage compartment with a zippered pocket and two open pockets on the interior walls. The bag has a top opening with a zipper closure and two carrying handles. The bag measures approximately 12” (W) x 8.5” (H) x 5.5” (D).
Style 60379456 is a compartmentalized handbag constructed with an outer surface of PU plastic sheeting. The bag is designed and sized to contain the small personal effects that would normally be carried on a daily basis. It has two short handles. The interior of the handbag divided into four small compartments. The outer dimensions of the handbag measure approximately 14” (W) x 10” (H) x 4.5” (D).
The applicable subheading for the handbags 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 a handle, with outer surface of sheeting of plastic or of textile materials, with outer surface of sheeting of plastics. 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 [email protected].
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division