The tariff classification of lady's handbags from the Philippines.
Issued December 17, 1993 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 4602.10.2920, 4602.10.2500, 4202.22.6000
Product description
You have submitted four samples of lady's handbags with your request, identified as style numbers 10043, 10888, 10668 and 94117CA-1. They are as follows: Style 10043 is a handbag said to be constructed of an exterior surface of woven abaca. It has a shoulder strap and a buttoned loop closure. Style 10888 is a handbag said to be composed of an exterior surface of "bac bac" straw which appears to be of a rattan or split cane. It has a leather covered handle and shoulder strap. The handbag is secured by means of a button loop closure. It measures approximately 10 1/2" x 8 1/4" x 4". Style 10668 is a handbag constructed of an outer surface of "bancuane" straw (scirtuc grossus) with abaca trim. It has abaca handles, and a hook and loop closure. Style 94117CA-a is a handbag constructed of an outer surface of maize straw. It has a textile interior lining, leather carrying handles and a leather drawstring closure. Your samples are being returned as you requested.
CBP rationale
The applicable subheading for Style 10043, the handbag of woven abaca, will be 4202.22.6000, 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 textile materials, other, of vegetable fibers and not of pile or tufted construction, other. The applicable subheading for Style 10888, the handbag of "bac bac" straw, will be 4602.10.2500, HTS, which provides for luggage, handbags and flatgoods, whether or not lined: Of rattan or of palm leaf: Other. The applicable subheading for Styles 10668 and 94117CA-1, the handbags of "bancuane" straw and maize straw, will be 4602.10.2920, HTS, which provides for luggage, handbags, and flatgoods, whether or not lined: Of rattan or of palm leaf, other, handbags.
Full text
NY 892887 December 17, 1993 CLA-2-42:S:N:N6:341 892887 CATEGORY: Classification TARIFF NO.: 4202.22.6000; 4602.10.2500; 4602.10.2920 Ms. Patti Kniest Edison Brothers Stores, Inc. 501 N. Broadway P.O. Box 66995 St. Louis, MO 63166-6995 RE: The tariff classification of lady's handbags from the Philippines. Dear Ms. Kniest: In your letter dated November 30, 1993, you requested a tariff classification ruling for lady's handbags. You have submitted four samples of lady's handbags with your request, identified as style numbers 10043, 10888, 10668 and 94117CA-1. They are as follows: Style 10043 is a handbag said to be constructed of an exterior surface of woven abaca. It has a shoulder strap and a buttoned loop closure. Style 10888 is a handbag said to be composed of an exterior surface of "bac bac" straw which appears to be of a rattan or split cane. It has a leather covered handle and shoulder strap. The handbag is secured by means of a button loop closure. It measures approximately 10 1/2" x 8 1/4" x 4". Style 10668 is a handbag constructed of an outer surface of "bancuane" straw (scirtuc grossus) with abaca trim. It has abaca handles, and a hook and loop closure. Style 94117CA-a is a handbag constructed of an outer surface of maize straw. It has a textile interior lining, leather carrying handles and a leather drawstring closure. Your samples are being returned as you requested. The applicable subheading for Style 10043, the handbag of woven abaca, will be 4202.22.6000, 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 textile materials, other, of vegetable fibers and not of pile or tufted construction, other. The duty rate will be 6.5 percent ad valorem. The applicable subheading for Style 10888, the handbag of "bac bac" straw, will be 4602.10.2500, HTS, which provides for luggage, handbags and flatgoods, whether or not lined: Of rattan or of palm leaf: Other. The duty rate will be 18 percent ad valorem. The applicable subheading for Styles 10668 and 94117CA-1, the handbags of "bancuane" straw and maize straw, will be 4602.10.2920, HTS, which provides for luggage, handbags, and flatgoods, whether or not lined: Of rattan or of palm leaf, other, handbags. The duty rate will be 5.3 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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