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N283045
February 22, 2017
CLA-2-42:OT:RR:NC:N4:441
CATEGORY: Classification
TARIFF NO.: 4202.22.1500
Ms. Fran Moyo
VF Outdoor, LLC
6550 Katella Avenue
Cypress, CA 90630
RE: The tariff classification of a handbag from China
Dear Ms. Moyo:
In your letter received in this office on February 2, 2017, you requested a tariff classification ruling. The sample submitted will be returned under separate cover.
Style #VN0A34CXBLK is a handbag constructed with an outer surface of 100 percent polyester textile material that is coated with a polyurethane (PU) plastic sheeting material. The outer surface constituent material of the bag is the plastic sheeting. The handbag is designed and sized to contain the small personal effects commonly carried on a daily basis. It has one main interior compartment which secures with both a drawstring and magnetic snap closure. The interior of the bag has a textile lining with a zippered wall pocket. It has a convertible shoulder strap which can be worn over one or two shoulders. The bag measures approximately 10” (W) x 10.75” (H) x 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 is 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 .
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division