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The tariff classification of a handbag from China and/or Taiwan.
Issued February 5, 1997 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardB8 B81131 (February 5, 1997)
Tariff classification
HTS codes: 4202.22.1500
Headings: 4202
Product description
The bag measures approximately 6 3/4"(H) x 6"(W) with 2" gussets and has a 54" shoulder strap. It is secured by means of a flap with a snap fastener. Your sample is being returned as you requested. Imported articles are classified according to the General Rules of Interpretation (GRI) taken in order. GRI I requires that an article be classified according to the Legal text and all Notes as applicable. Item PP 149280 is not an article of a kind normally carried in the pocket or handbag. Rather, it is an article of a kind similar to a purse, pocketbook, shoulder bag or clutch bag which are articles provided within subheading 4202.22, Harmonized Tariff Schedules of the United States (HTSUS), as "HANDBAGS".
CBP rationale
The applicable subheading for Item PP 149280, the handbag of PVC 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 B81131 February 5, 1997 CLA-2-42:RR:NC:WA:341 B81131 CATEGORY: Classification TARIFF NO.: 4202.22.1500 Mr. David A. Eisen Siegel, Mandell & Davidson, P.C. Counselors At Law One Astor Plaza 1515 Broadway - 43rd FL New York, NY 10036-8901 RE: The tariff classification of a handbag from China and/or Taiwan. Dear Mr. Eisen: In your letter dated January 15, 1997, on behalf of Avon Products, Inc., you requested a tariff classification ruling for a handbag. The sample submitted, described as "Avon Spring Shimmer Mini-Bag" -PP 149280, is a shoulder bag composed of polyvinyl chloride (PVC) plastic designed to contain the small personal effects commonly found in a purse. The bag measures approximately 6 3/4"(H) x 6"(W) with 2" gussets and has a 54" shoulder strap. It is secured by means of a flap with a snap fastener. Your sample is being returned as you requested. Imported articles are classified according to the General Rules of Interpretation (GRI) taken in order. GRI I requires that an article be classified according to the Legal text and all Notes as applicable. Item PP 149280 is not an article of a kind normally carried in the pocket or handbag. Rather, it is an article of a kind similar to a purse, pocketbook, shoulder bag or clutch bag which are articles provided within subheading 4202.22, Harmonized Tariff Schedules of the United States (HTSUS), as "HANDBAGS". The applicable subheading for Item PP 149280, the handbag of PVC 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 18.8 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. If you have any questions regarding the ruling, contact National Import Specialist Kevin Gorman at 212-466-5893. Sincerely, Paul K. Schwartz Chief, Textiles & Apparel Branch National Commodity Specialist Division
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