CLA-2-42:OT:RR:NC:N4:441
Mr. Barry Lipstein
B & L Sales
28 Roberts Road
New City, NY 10956
RE: The tariff classification of a handbag from China
Dear Mr. Lipstein:
In your letter received in this office on July 6, 2018, you requested a tariff classification ruling. You have submitted a sample which will be returned to you under separate cover.
Style ME-18-0056 is a handbag constructed with an outer surface of plastic sheeting. It features a fold-over flap with two snap closures. The interior has one zippered pocket, one identification card window and six credit card slots with a secure tab which holds the credit cards in place. The exterior has one zippered pocket and two open pockets. The bag has two carrying straps: a removable long shoulder strap to carry it as a handbag and a short carrying strap for its use as a wristlet. The handbag is designed and sized to contain the small personal effects normally carried on a daily basis. The two zippered storage compartments are suitable for three-dimensional objects. When folded, it measures approximately 7¾” (w) x 5” (h) x ¾” (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 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 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