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805519 80 Ruling Active

The tariff classification of a handbag from Hong Kong.

Issued January 19, 1995 by U.S. Customs and Border Protection.

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80 805519 (January 19, 1995)

Tariff classification

HTS codes: 4202.21.6000

Headings: 4202

Product description

The handbag is composed of leather with side gussets which appears to be composed of polypropylene straw interwoven with a textile yarn. The interior is lined with a woven textile fabric. It measures approximately 9 3/4 inches by 8 1/2 inches with 3 1/2 inch gussets. The item is secured by means of a flap with a snap closure. Your sample is being returned as you requested.

CBP rationale

The applicable subheading for Style 27300, the handbag of leather, will be 4202.21.6000, 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 leather, of composition leather or of patent leather, other, valued not over $20 each.

Full text

NY 805519 January 19, 1995 CLA-2-42:S:N:N6:341 805519 CATEGORY: Classification TARIFF NO.: 4202.21.6000 Mr. Mitchel R. Scher Vandegrift Fwdg. Co., Inc. One Evertrust Plaza Jersey City, NJ 07302 RE: The tariff classification of a handbag from Hong Kong. Dear Mr. Scher: In your letter dated December 27, 1994, on behalf of Morgan B. Accessories, Ltd., you requested a tariff classification ruling for a handbag. The sample submitted , style 27300, is a lady's handbag designed with an adjustable shoulder strap. The handbag is composed of leather with side gussets which appears to be composed of polypropylene straw interwoven with a textile yarn. The interior is lined with a woven textile fabric. It measures approximately 9 3/4 inches by 8 1/2 inches with 3 1/2 inch gussets. The item is secured by means of a flap with a snap closure. Your sample is being returned as you requested. The applicable subheading for Style 27300, the handbag of leather, will be 4202.21.6000, 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 leather, of composition leather or of patent leather, other, valued not over $20 each. The rate of duty will be 10 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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