10 newer rulings cite the same tariff codes.

Classification can shift over time. Review the more recent rulings below before relying on this one.

E87600 E8 Ruling Active

The tariff classification of an inflatable handbag from China.

Issued September 28, 1999 by U.S. Customs and Border Protection.

Cite this ruling

Copies to clipboard

E8 E87600 (September 28, 1999)

Tariff classification

HTS codes: 4202.22.1500

Headings: 4202

Product description

The item is a handbag designed to carry money, keys, and small accessories on a daily basis. It is manufactured wholly of plastic sheeting that is inflatable. The bag measures approximately 7" in width by 7" in height by a 4" gusset. The top opening of the bag is secured by a zippered closure. Two adjustable, permanently attached shoulder straps are located on the rear of the bag that enable use as a backpack. The interior of the bag is unlined and consists of a single compartment with no additional features.

CBP rationale

The applicable subheading for item #1840 will be handbags, whether or not with shoulder strap…with outer surface of sheeting of plastic, Harmonized Tariff Schedule of the United States (HTS), which provides for 4202.

Full text

NY E87600 September 28, 1999 CLA-2-42:RR:NC:341:E87600 CATEGORY: Classification TARIFF NO.: 4202.22.1500 Ms. Bernice Rudd Wal Mart Stores, Inc. 702 Southwest 8th Street Bentonville, AR 72716-8023 RE: The tariff classification of an inflatable handbag from China. Dear Ms. Rudd: In your letter dated September 3rd, 1999, you requested a tariff classification ruling for an inflatable handbag from China. The sample submitted with your request is identified as item #1840, "Fashion Expressions Trendy Back Pack for ages 4 and up". The item is a handbag designed to carry money, keys, and small accessories on a daily basis. It is manufactured wholly of plastic sheeting that is inflatable. The bag measures approximately 7" in width by 7" in height by a 4" gusset. The top opening of the bag is secured by a zippered closure. Two adjustable, permanently attached shoulder straps are located on the rear of the bag that enable use as a backpack. The interior of the bag is unlined and consists of a single compartment with no additional features. The applicable subheading for item #1840 will be handbags, whether or not with shoulder strap…with outer surface of sheeting of plastic, Harmonized Tariff Schedule of the United States (HTS), which provides for 4202.22.1500. 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 →

More rulings on the same tariff codes

Follow E87600

Get an email if this ruling is revoked or modified, or a newer ruling supersedes it.

One email per day at most. Confirm your address once, unsubscribe anytime.

Searching CBP rulings the smart way

Rulings are precedent. See which ones apply to your product: TariffLens semantically searches all 200,000+ CBP rulings and builds defensible classifications backed by ruling citations.