CBP Ruling E88657 — The tariff classification of handbags from China.

Tariff classification

Headings: 4202

Product description

Both bags are constructed of panels consisting of fabric backed cellular plastics and of a split leather which is covered on the exterior with plastics. Each are embossed to simulate a top grain cowhide exterior. Style #LM1150A/B/C measures approximately 8 1/2" x 6 7/8 x 3". The top opening of the bag is secured by a full-width zippered closure. A full-width zippered pocket is incorporated on each side exterior of the bag. The bag features two carry handles and a detachable shoulder strap. Style LH0100D/E/F measures approximately 9" x 8" x 3 3/4". The front of the bag has an open pocket that is concealed by a front flap with a magnetic snap closure. The rear exterior has a full-width open pocket. A single carry handle and detachable shoulder strap are incorporated on the top exterior of the bag. Each style bears a leather tag in the shape of a leather hide with the words "Genuine Leather" imprinted in large print and, in smaller print, "with manmade trim". This marking does not conform with 16 CFR Part 24, Federal Trade Commission Guides for Select Leather and Imitation Leather Products, as required by Customs Regulation 19 C.F.R. §11.13.

CBP rationale

The applicable subheading for style #LM1150A/B/C and LH0100D/E/F 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 E88657 October 19, 1999 CLA-2-42:RR:NC:341:E88657 CATEGORY: Classification TARIFF NO.: 4202.22.1500 Ms. Sandra Kobs Kohl's N56 W17000 Ridgewood Drive Menomonee Falls, Wisconsin 53051 RE: The tariff classification of handbags from China. Dear Ms. Kobs: In your letter dated October 12th, 1999, you requested a tariff classification ruling for handbags from China. The samples submitted with your request are handbags designed to carry money, keys, and small accessories during travel. Both bags are constructed of panels consisting of fabric backed cellular plastics and of a split leather which is covered on the exterior with plastics. Each are embossed to simulate a top grain cowhide exterior. Style #LM1150A/B/C measures approximately 8 1/2" x 6 7/8 x 3". The top opening of the bag is secured by a full-width zippered closure. A full-width zippered pocket is incorporated on each side exterior of the bag. The bag features two carry handles and a detachable shoulder strap. Style LH0100D/E/F measures approximately 9" x 8" x 3 3/4". The front of the bag has an open pocket that is concealed by a front flap with a magnetic snap closure. The rear exterior has a full-width open pocket. A single carry handle and detachable shoulder strap are incorporated on the top exterior of the bag. Each style bears a leather tag in the shape of a leather hide with the words "Genuine Leather" imprinted in large print and, in smaller print, "with manmade trim". This marking does not conform with 16 CFR Part 24, Federal Trade Commission Guides for Select Leather and Imitation Leather Products, as required by Customs Regulation 19 C.F.R. §11.13. The applicable subheading for style #LM1150A/B/C and LH0100D/E/F 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. Your sample is being returned as requested. 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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