CBP Ruling E89768 — The tariff classification of a handbag from China.

Tariff classification

Headings: 4202

GRI rules applied: GRI 3

Product description

The item is a handbag that will be imported packed for retail with a matching card case, coin purse and lipstick holder. Each are fitted within specially designed pockets within the bag. The handbag is constructed of an exterior surface of a sheeting of plastic that is embossed to resemble canvas and measures approximately 11 1/2" in height by 10 1/2" in width by a 3 1/2" base. The interior of the bag consists of two lined compartments, one is secured by a full-width zippered closure, the other, by a center magnetic snap closure. Two carry handles and a shoulder strap are incorporated on the bag. The front exterior of the bag features a lined, zippered compartment that contains an open pocket and the matching card case, coin purse, and lipstick holder. Pursuant to GRI 3 (b), the items are considered a set: each item shares the common purpose of carrying, organizing, storing, and providing protection to items placed therein. The handbag imparts the essential character of the set.

CBP rationale

The applicable subheading for #PP198313 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 E89768 November 17, 1999 CLA-2-42:RR:NC:341:E89768 CATEGORY: Classification TARIFF NO.: 4202.22.1500 Ms. Barbara Y. Wierbicki Tompkins & Davidson, LLP One Astor Plaza 1515 Broadway New York, NY 10036 RE: The tariff classification of a handbag from China. Dear Ms. Wierbicki: In your letter dated November 9th, 1999, on behalf of Avon Products, Inc., you requested a tariff classification ruling. The sample submitted with your request is identified as product profile (PP) #PP198313. The item is a handbag that will be imported packed for retail with a matching card case, coin purse and lipstick holder. Each are fitted within specially designed pockets within the bag. The handbag is constructed of an exterior surface of a sheeting of plastic that is embossed to resemble canvas and measures approximately 11 1/2" in height by 10 1/2" in width by a 3 1/2" base. The interior of the bag consists of two lined compartments, one is secured by a full-width zippered closure, the other, by a center magnetic snap closure. Two carry handles and a shoulder strap are incorporated on the bag. The front exterior of the bag features a lined, zippered compartment that contains an open pocket and the matching card case, coin purse, and lipstick holder. Pursuant to GRI 3 (b), the items are considered a set: each item shares the common purpose of carrying, organizing, storing, and providing protection to items placed therein. The handbag imparts the essential character of the set. The applicable subheading for #PP198313 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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