The tariff classification of a shoulder bag from China.
Issued December 23, 1994 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 4202.22.1500
Headings: 4202
Product description
The interior features gussets that expand from about 1 inch at the bottom to about 4 inches at the top, forming three interior open sections and two zippered sections. There is a checkbook cover in the front interior section that features a clear vue window suitable for a make up mirror or ID. The front exterior has a flat open pocket and the rear exterior has a full-width gusseted pocket of a kind designed to contain a flip cellular phone and/or spectacles. The item is designed with a removable shoulder strap which was designed to hang east/west and/or north/south. The bag is secured by means of a top textile zippered closure. Your sample is being returned as you requested.
CBP rationale
The applicable subheading for Style 11683/A1421, the shoulder bag of vinyl plastic, will be 4202.22.1500, Harmonized Tariff Schedule of the United States (HTS), which provides for handbags, whether or not with shoulder strap, including those without handle, with outer surface of sheeting of plastic.
Full text
NY 805039 December 23, 1994 CLA-2-42:S:N:N6:341 805039 CATEGORY: Classification TARIFF NO.: 4202.22.1500 Ms. Patti Kniest Edison Brothers Stores, Inc. 501 N. Broadway P.O. Box 66995 St. Louis, MO 63166-6995 RE: The tariff classification of a shoulder bag from China. Dear Ms. Kniest: In your letter dated December 9, 1994 you requested a tariff classification ruling for a shoulder bag. The sample submitted, identified as your style number 11683 and the vendor style A1421, is a shoulder bag composed of an exterior and interior surface of vinyl plastic. The interior features gussets that expand from about 1 inch at the bottom to about 4 inches at the top, forming three interior open sections and two zippered sections. There is a checkbook cover in the front interior section that features a clear vue window suitable for a make up mirror or ID. The front exterior has a flat open pocket and the rear exterior has a full-width gusseted pocket of a kind designed to contain a flip cellular phone and/or spectacles. The item is designed with a removable shoulder strap which was designed to hang east/west and/or north/south. The bag is secured by means of a top textile zippered closure. Your sample is being returned as you requested. The applicable subheading for Style 11683/A1421, the shoulder bag of vinyl plastic, will be 4202.22.1500, Harmonized Tariff Schedule of the United States (HTS), 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 20 percent ad valorem. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport
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