CLA-2-42:OT:RR:NC:N4:441
Kurtis Walter
Payless Shoesource
3231 Southeast Sixth Avenue
Topeka, KS 66607
RE: The tariff classification of a handbag from China
Dear Mr. Walter:
In your letter dated November 4, 2016, you requested a tariff classification ruling. You have submitted a sample, which will be returned to you under separate cover.
The sample you referred to as the Pink Mona Wristlet (SR#1600116F4) is a handbag constructed with an outer surface of plastic sheeting. The handbag is designed and sized to contain the small personal effects carried on a daily basis. It features three interior compartments suitable to contain three-dimensional objects. It has a zippered top, three slot pockets between two of the compartments, a wrist strap, and a detachable shoulder strap. It measures approximately 7.5” (W) x 5” (H) x 1.5” (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 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