CBP Ruling A89901 — The tariff classification of two handbags and a backpack bag from China.

Tariff classification

Headings: 4202

Product description

You have submitted three sample bags. All three bags have an outer surface essentially of leather. Styles 1973 and 1974 are handbags with a single shoulder strap, valued not over $20.00 each. Style 1973 has one interior and one exterior zippered pocket along with a zippered closure across the top of the bag. Style 1974 has one interior zippered pocket and a magnetic snap closure across the top of the bag. Style 1977/1978 is a mini backpack bag. It has one interior zippered pocket and a magnetic snap closure across its top. Approximate measurements for the bags are as follows: 2x5x5.5 inches (style 1973), 2.5x6x6 inches (style 1974) and 4x6x6.5 (style 1977/1978).

CBP rationale

The applicable subheading for the handbags 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 applicable subheading for the backpack bag will be 4202.91.0030, Harmonized Tariff Schedule of the United States (HTS), which provides for travel, sports and similar bags, with outer surface of leather, of composition leather or of patent leather.

Full text

PD A89901 December 23, 1996 CLA-2-42:PD:A:TC:I:G08 PD A89901 CATEGORY: Classification TARIFF NO.: 4202.21.6000; 4202.91.0030 Paul Berchman Tignanello Accessories, Inc. 330 Fifth Avenue New York, New York 10001 RE: The tariff classification of two handbags and a backpack bag from China. Dear Mr. Berchman: In your letter dated November 25, 1996 , on behalf of Tignanello Accessories, Inc., you requested a tariff classification ruling. You have submitted three sample bags. All three bags have an outer surface essentially of leather. Styles 1973 and 1974 are handbags with a single shoulder strap, valued not over $20.00 each. Style 1973 has one interior and one exterior zippered pocket along with a zippered closure across the top of the bag. Style 1974 has one interior zippered pocket and a magnetic snap closure across the top of the bag. Style 1977/1978 is a mini backpack bag. It has one interior zippered pocket and a magnetic snap closure across its top. Approximate measurements for the bags are as follows: 2x5x5.5 inches (style 1973), 2.5x6x6 inches (style 1974) and 4x6x6.5 (style 1977/1978). The applicable subheading for the handbags 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. The applicable subheading for the backpack bag will be 4202.91.0030, Harmonized Tariff Schedule of the United States (HTS), which provides for travel, sports and similar bags, with outer surface of leather, of composition leather or of patent leather. The rate of duty will be 5.9 percent ad valorem. 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. Sincerely, "Signed by" Jayson P. Ahern Port Director Miami International Airport

View original on CBP CROSS →