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

Lena Rainbow
PVH Corporation
200 Madison Avenue
New York, NY 10016

RE: The tariff classification of a handbag from China

Dear Ms. Rainbow:

In your letter dated September 9, 2015, you requested a tariff classification ruling. You have submitted a sample, which is being returned to you.

Style 5697 is a handbag constructed with an outer surface of plastic sheeting. It is designed and sized to contain the small personal effects that would normally be carried on a daily basis. The bag has two short handles, one shoulder strap, and one textile-lined interior compartment. The bag measures approximately 10.5" (W) x 9" (H) x 7" (D).

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 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