CBP Ruling E87256 — The tariff classification of a handbag with a coin purse from China.

Tariff classification

Headings: 4202

Product description

The item is a handbag designed to carry money, keys, and small accessories during travel. A coin purse is sold with the handbag and will be packaged ready for retail sale with the handbag at the time of importation. The items are considered a set pursuant to General Rule of Interpretation (GRI) 3b, as both share the common purpose of organizing, protecting, storing, and providing portability for personal effects. The handbag imparts the essential character of the set. Both items have an external surface of sheeting of plastic. The handbag measures approximately 10 1/2" in width by 9" in height by a 4" gusset. The interior of the bag is partially lined and consists of a single compartment with a back wall zippered pocket. The top opening of the bag is secured by center self-tabs with a hook and loop closure. The handbag incorporates two permanently attached shoulder straps. The coin purse measures approximately 5 1/2" in width by 3 6/8" in height. The front exterior has an open pocket that is concealed by a front flap with hook and loop closure that also secures the purse. The interior of the purse is lined. A metal split ring is affixed to the top side exterior of the purse.

CBP rationale

The applicable subheading for style #85055 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 E87256 September 29, 1999 CLA-2-42:RR:NC:341:E87256 CATEGORY: Classification TARIFF NO.: 4202.22.1500 Ms. Joanne Balice CBI Distributing Corp. 2400 W. Central Road Hoffman Estates, IL 60195 RE: The tariff classification of a handbag with a coin purse from China. Dear Ms. Balice: In your letter dated September 20, 1999 you requested a tariff classification ruling for a handbag with a coin purse from China. The sample submitted with your request is identified as style #85055. The item is a handbag designed to carry money, keys, and small accessories during travel. A coin purse is sold with the handbag and will be packaged ready for retail sale with the handbag at the time of importation. The items are considered a set pursuant to General Rule of Interpretation (GRI) 3b, as both share the common purpose of organizing, protecting, storing, and providing portability for personal effects. The handbag imparts the essential character of the set. Both items have an external surface of sheeting of plastic. The handbag measures approximately 10 1/2" in width by 9" in height by a 4" gusset. The interior of the bag is partially lined and consists of a single compartment with a back wall zippered pocket. The top opening of the bag is secured by center self-tabs with a hook and loop closure. The handbag incorporates two permanently attached shoulder straps. The coin purse measures approximately 5 1/2" in width by 3 6/8" in height. The front exterior has an open pocket that is concealed by a front flap with hook and loop closure that also secures the purse. The interior of the purse is lined. A metal split ring is affixed to the top side exterior of the purse. The applicable subheading for style #85055 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). 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

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