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E85358 E8 Ruling Active

The tariff classification of a handbag from China

Issued August 5, 1999 by U.S. Customs and Border Protection.

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E8 E85358 (August 5, 1999)

Tariff classification

HTS codes: 4202.22.1500

Headings: 4202

Product description

The item is a ladies' handbag constructed of an exterior surface of plastic sheeting. The interior of the bag is lined and contains a single central compartment with a zippered back wall pocket. The top opening of the bag is secured by a center snap closure, which is concealed by a front flap that covers the entire front of the bag. An adjustable, permanently attached shoulder strap is sewn into the top of the bag. The bag measures approximately 12" in height by 14" in length.

CBP rationale

The applicable subheading for style C-43064-3 will be 4202.22.1500, Harmonized Tariff Schedule of the United States (HTS), which provides for handbags, whether or not with shoulder strap…with outer surface of sheeting of plastic.

Full text

NY E85358 August 5, 1999 CLA-2-42:RR:NC:341:E85358 CATEGORY: Classification TARIFF NO.: 4202.22.1500 Ms. Irene Kwok CDP Asia Ltd. 26/F., Tower A, Southmark 11 Yip Hing Street Aberdeen, Hong Kong RE: The tariff classification of a handbag from China Dear Ms. Kwok: In your letter dated July 24th, 1999, you requested a tariff classification ruling for a handbag from China. The sample submitted with your request is identified as style # C-43064-3. The item is a ladies' handbag constructed of an exterior surface of plastic sheeting. The interior of the bag is lined and contains a single central compartment with a zippered back wall pocket. The top opening of the bag is secured by a center snap closure, which is concealed by a front flap that covers the entire front of the bag. An adjustable, permanently attached shoulder strap is sewn into the top of the bag. The bag measures approximately 12" in height by 14" in length. The applicable subheading for style C-43064-3 will be 4202.22.1500, Harmonized Tariff Schedule of the United States (HTS), which provides for handbags, whether or not with shoulder strap…with outer surface of sheeting of plastic. The rate of duty will be 18% 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 212-637-7091. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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