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The tariff classification of a handbag from China.
Issued May 22, 1997 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardB8 B85258 (May 22, 1997)
Tariff classification
HTS codes: 4202.22.1500
Headings: 4202
Product description
The front panel is of a pig suede patchwork design. The back, sides and bottom are of PVC. You have stated that according to the vender the external surface area of the bag is 70 percent PVC and 30 percent pig suede leather. The bag is essentially of polyvinyl (PVC). The handbag measures approximately 5"(W) x 5 1/2"(H) with a PVC carrying handle and removable shoulder strap. Your sample is being returned as you requested.
CBP rationale
The applicable subheading for Style SY6372BKR, the handbag essentially of PVC, 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 B85258 May 22, 1997 CLA-2-42:RR:NC:TA:341 B85258 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 handbag from China. Dear Ms. Kniest: In your letter dated April 24, 1997, you requested a tariff classification ruling for a handbag. The sample submitted, identified as vender style SY6372BKR, is a handbag constructed of an outer surface of pig suede leather and polyvinyl chloride (PVC) plastic sheeting. The front panel is of a pig suede patchwork design. The back, sides and bottom are of PVC. You have stated that according to the vender the external surface area of the bag is 70 percent PVC and 30 percent pig suede leather. The bag is essentially of polyvinyl (PVC). The handbag measures approximately 5"(W) x 5 1/2"(H) with a PVC carrying handle and removable shoulder strap. Your sample is being returned as you requested. The applicable subheading for Style SY6372BKR, the handbag essentially of PVC, 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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