CBP Ruling E86386 — The tariff classification of a ladies' handbag from China.

Tariff classification

Headings: 4202

Product description

The item is a ladies' handbag designed to carry money, keys, and small accessories during travel. The bag measures approximately 10" in height by 10" in width and is manufactured wholly of a sheeting of plastic. The interior of the bag is lined and consists of a single compartment with a back wall zippered pocket. The top opening of the bag is secured by a front flap with a snap closure. The bag incorporates a top carry handle and two adjustable, permanently attached shoulder straps that enable use as a backpack. The rear of the bag features a zippered compartment that contains an open mesh pocket, three pencil holders, multiple credit card slots, an elasticized loop holder, a clear vinyl window, a mirror and four make-up brushes. In your request, you do not state that the mirror and make-up brushes will be presented with the handbag upon importation.

CBP rationale

The applicable subheading for style #9550 will be 4202.22.1500, Harmonized Tariff Schedule of the United States (HTS), which provides for handbags, whether or not with shoulder strap.

Full text

NY E86386 August 30, 1999 CLA-2-42:RR:NC:341:E86386 CATEGORY: Classification TARIFF NO.: 4202.22.1500 Mr. Mark Majors Payless ShoeSource Inc. 3231 SE Sixth Street Topeka, KS 66607 RE: The tariff classification of a ladies' handbag from China. Dear Mr. Majors: In your letter dated August 23rd, 1999, you requested a tariff classification ruling for a ladies' handbag from China. The sample submitted with your request is identified as style #9550. The item is a ladies' handbag designed to carry money, keys, and small accessories during travel. The bag measures approximately 10" in height by 10" in width and is manufactured wholly of a sheeting of plastic. The interior of the bag is lined and consists of a single compartment with a back wall zippered pocket. The top opening of the bag is secured by a front flap with a snap closure. The bag incorporates a top carry handle and two adjustable, permanently attached shoulder straps that enable use as a backpack. The rear of the bag features a zippered compartment that contains an open mesh pocket, three pencil holders, multiple credit card slots, an elasticized loop holder, a clear vinyl window, a mirror and four make-up brushes. In your request, you do not state that the mirror and make-up brushes will be presented with the handbag upon importation. The applicable subheading for style #9550 will be 4202.22.1500, Harmonized Tariff Schedule of the United States (HTS), which provides for handbags, whether or not with shoulder strap...with an 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). Your sample is 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

View original on CBP CROSS →