E85419 E8 Ruling Active

The tariff classification of a school satchel and handbag from China.

Issued August 11, 1999 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 4202.22.8050, 4202.12.4000

Headings: 4202

Product description

Style LW4900, identified as "School Bag/Backpack," is a school satchel constructed of an exterior surface of 100% cotton denim. The bag measures approximately 10 1/2" in height by 13 1/4" in width. The top opening of the bag is secured by means of a front flap with two tuft lock closures. The interior of the bag consists of an unlined single compartment. The front exterior features two zippered utility pockets. Two adjustable, permanently attached shoulder straps are attached to the rear of the bag that enable use as a backpack. Style LW4907, identified as "School Messenger Bag," is a handbag that is designed to carry money, keys, and small accessories of a kind normally carried in a handbag. The bag measures approximately 12" in width by 9 1/2" in height and has an exterior surface that consists of 40% wool, 27% rayon, 23% acrylic, and 10% polyester. The top opening of the bag is secured by a front flap with two plastic closures. The interior of the bag consists of a lined single compartment with a zippered back wall pocket. An adjustable shoulder strap is permanently attached to the sides of the bag. Style LW4907 is subject to the Wool Products Labeling Act of 1939.

CBP rationale

The applicable subheading for style LW4900 will be 4202.12.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for trunks, suitcases, vanity cases, attache cases, briefcases, school satchels and similar containers. The applicable subheading for style LW4907 will be 4202.22.8050, Harmonized Tariff Schedule of the United States (HTS), which provides for handbags, whether or not with shoulder strap…with outer surface of textile materials, other, other, other, of man-made fibers.

Full text

NY E85419 August 11, 1999 CLA-2-42:RR:NC:341:E85419 CATEGORY: Classification TARIFF NO.: 4202.22.8050; 4202.12.4000 Mr. Rafael Hernandez The Disney Store, Inc. 101 North Brand Boulevard, Suite 100 Glendale, CA 91203 RE: The tariff classification of a school satchel and handbag from China. Dear Mr. Hernandez: In your letter dated July 30th, 1999, you requested a classification ruling for a school satchel and handbag from China. The two samples submitted with your request are designated as style numbers LW4900 and LW4907. Style LW4900, identified as "School Bag/Backpack," is a school satchel constructed of an exterior surface of 100% cotton denim. The bag measures approximately 10 1/2" in height by 13 1/4" in width. The top opening of the bag is secured by means of a front flap with two tuft lock closures. The interior of the bag consists of an unlined single compartment. The front exterior features two zippered utility pockets. Two adjustable, permanently attached shoulder straps are attached to the rear of the bag that enable use as a backpack. Style LW4907, identified as "School Messenger Bag," is a handbag that is designed to carry money, keys, and small accessories of a kind normally carried in a handbag. The bag measures approximately 12" in width by 9 1/2" in height and has an exterior surface that consists of 40% wool, 27% rayon, 23% acrylic, and 10% polyester. The top opening of the bag is secured by a front flap with two plastic closures. The interior of the bag consists of a lined single compartment with a zippered back wall pocket. An adjustable shoulder strap is permanently attached to the sides of the bag. Style LW4907 is subject to the Wool Products Labeling Act of 1939. The applicable subheading for style LW4900 will be 4202.12.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for trunks, suitcases, vanity cases, attache cases, briefcases, school satchels and similar containers...with outer surface of textile materials, of vegetable fibers and not of pile of tufted construction, of cotton. The duty rate will be 6.8% ad valorem. Items classifiable under HTS subheading 4202.12.4000 fall within textile category designation 369. Based upon international textile trade agreements products of China are subject to quota and the requirement of a visa. The applicable subheading for style LW4907 will be 4202.22.8050, Harmonized Tariff Schedule of the United States (HTS), which provides for handbags, whether or not with shoulder strap…with outer surface of textile materials, other, other, other, of man-made fibers. The duty rate will be 18.8% ad valorem. Items classifiable under HTS subheading 4202.22.8050 fall within textile category designation 670. Based upon international textile trade agreements products of China are subject to quota and the requirement of a visa. The designated textile and apparel categories and their quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information, we suggest that you check, close to the time of shipment, the U.S. Customs Service Textile Status Report, an internal issuance of the U.S. Customs Service, which is available at the Customs Web site at www.customs.gov. In addition, the designated textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected and should also be verified at the time of shipment. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). Your samples are being returned as requested. 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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