CBP Ruling E89890 — The tariff classification of handbags from China.

Tariff classification

Headings: 4202

Product description

Sample #75373, "Kira", measures approximately 10" in height by 7" in width by a 2 3/4" gusset. The interior of the bag consists of an unlined single compartment with a zippered back wall pocket and is secured by a front flap with a hook and loop closure. An auxiliary zippered compartment is located on the front of the bag. The rear of the bag features a pocket secured by a flap with snaps and a hook and loop closure. A detachable shoulder strap and permanently attached carrying handle are incorporated on the bag. Sample #75372, "Taffy", measures approximately 7 1/2" in height by 5 1/2" in width by a 2 3/4" gusset. The interior of the bag is unlined and consists of a single compartment with no additional features. A front flap with a zippered pocket secures the top opening of the bag by means of a hook and loop closure. A detachable shoulder strap and permanently attached carrying handle are incorporated on the bag.

CBP rationale

The applicable subheading for styles 75373 and 75372 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.

Full text

NY E89890 December 2, 1999 CLA-2-42:RR:NC:341:E89890 CATEGORY: Classification TARIFF NO.: 4202.22.1500 Mr. Michael R. Spano Michael R. Spano & Co., Inc. 190 McKee Street Floral Park, New York 11001 RE: The tariff classification of handbags from China. Dear Mr. Spano: In your letter dated November 5th, 1999, on behalf of Candies Inc., you requested a tariff classification ruling. The samples submitted with your request are handbags manufactured of an exterior surface of a sheeting of plastic. Sample #75373, "Kira", measures approximately 10" in height by 7" in width by a 2 3/4" gusset. The interior of the bag consists of an unlined single compartment with a zippered back wall pocket and is secured by a front flap with a hook and loop closure. An auxiliary zippered compartment is located on the front of the bag. The rear of the bag features a pocket secured by a flap with snaps and a hook and loop closure. A detachable shoulder strap and permanently attached carrying handle are incorporated on the bag. Sample #75372, "Taffy", measures approximately 7 1/2" in height by 5 1/2" in width by a 2 3/4" gusset. The interior of the bag is unlined and consists of a single compartment with no additional features. A front flap with a zippered pocket secures the top opening of the bag by means of a hook and loop closure. A detachable shoulder strap and permanently attached carrying handle are incorporated on the bag. The applicable subheading for styles 75373 and 75372 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). 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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