CBP Ruling D89121 — The tariff classification of handbags from China.

Tariff classification

Headings: 4202

Product description

You have submitted four samples of handbags constructed of P.U. coating material. Style # MS9001C is a light taupe bag that features pockets on front and back. This bag closes with a zipper across the top and is carried by a vinyl shoulder strap. Style #MS9011B is a metallic bone camera handbag which closes with a flap and a snap. This handbag features a pocket on the back. It is carried by a vinyl double shoulder strap. Style #MS9101B is a black handbag that closes with a flap and a snap. This handbag features compartments for credit cards, loose change and paper currency, and a large compartment on the back for miscellaneous items. It is carried by a single vinyl shoulder strap. Style #MS9104B is a black handbag with a pocket on the front which closes with a snap. This bag closes with a zipper and is carried by a vinyl shoulder strap. Your samples will be returned to you as requested.

CBP rationale

The applicable subheading for the handbags of P.U. material will be 4202.22.1500, Harmonized Tariff Schedule of the United States Annotated, which provides for handbags, whether or not with shoulder strap, including those without handle, with outer surface of plastic sheeting.

Full text

PD D89121 April 8, 1999 CLA-2-42:K:TC:B6 G21 D89121 CATEGORY: Classification TARIFF NO.: 4202.22.1500 Ms. Christine Basile Customs Specialist KohlDepartment Stores, Inc. N56 W 17000 Ridgewood Drive Menomonee Falls, Wisconsin 53051 RE: The tariff classification of handbags from China. Dear Ms. Basile: In your letter dated March 8, 1999, you requested a classification ruling. You have submitted four samples of handbags constructed of P.U. coating material. Style # MS9001C is a light taupe bag that features pockets on front and back. This bag closes with a zipper across the top and is carried by a vinyl shoulder strap. Style #MS9011B is a metallic bone camera handbag which closes with a flap and a snap. This handbag features a pocket on the back. It is carried by a vinyl double shoulder strap. Style #MS9101B is a black handbag that closes with a flap and a snap. This handbag features compartments for credit cards, loose change and paper currency, and a large compartment on the back for miscellaneous items. It is carried by a single vinyl shoulder strap. Style #MS9104B is a black handbag with a pocket on the front which closes with a snap. This bag closes with a zipper and is carried by a vinyl shoulder strap. Your samples will be returned to you as requested. The applicable subheading for the handbags of P.U. material will be 4202.22.1500, Harmonized Tariff Schedule of the United States Annotated, which provides for handbags, whether or not with shoulder strap, including those without handle, with outer surface of plastic sheeting. The duty rate will be 18.8% ad valorem. This ruling is being issued under the provisions of Part 177 of the Customs Regulations. 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, John J. Martuge Area Director JFK Airport

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