CBP Ruling F84976 — The tariff classification of a handbag from China.

Tariff classification

Headings: 4202

Product description

The item is a tapered shoulder bag that measures approximately 10" in height by 3 1/2" in depth. It is 14" wide at the top and bottom and approximately 16" at a point approximately 2" from the bottom. The bottom measures 14" by 3 1/2". The bag has double 26" shoulder straps of tubular imitation leather (polyvinyl chloride fabric backed plastic sheeting). The top is secured by means of a center magnetic snap closure. The interior is fabric lined and is divided into two open sections separated by a zippered storage area. One side wall has a zippered pocket sewn into the lining. The front of the bag has a pocket which is approximately 9" high by 14" wide. The front of the pocket is covered with a panel of faux fur of man-made textile materials. The bag body is composed of the entire back panel, sides, bottom and top front of imitation leather (PVC plastic sheeting). The shoulder bag is designed to carry the small personal effects normally carried in a handbag.

CBP rationale

The applicable subheading for PP 205457 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 F84976 April 4, 2000 CLA-2-42:RR:NC:341:F84976 CATEGORY: Classification TARIFF NO.: 4202.22.1500 Mr. Arlen T. Epstein Tompkins & Davidson, LLP One Astor Plaza 1515 Broadway New York, NY 10036 RE: The tariff classification of a handbag from China. Dear Mr. Epstein: In your letter dated March 27th, 2000 you requested a classification ruling. The sample submitted with your request, "Tassel Tote Bag"- PP #205457, is a handbag designed to contain money, keys, and small accessories on a daily basis. The item is a tapered shoulder bag that measures approximately 10" in height by 3 1/2" in depth. It is 14" wide at the top and bottom and approximately 16" at a point approximately 2" from the bottom. The bottom measures 14" by 3 1/2". The bag has double 26" shoulder straps of tubular imitation leather (polyvinyl chloride fabric backed plastic sheeting). The top is secured by means of a center magnetic snap closure. The interior is fabric lined and is divided into two open sections separated by a zippered storage area. One side wall has a zippered pocket sewn into the lining. The front of the bag has a pocket which is approximately 9" high by 14" wide. The front of the pocket is covered with a panel of faux fur of man-made textile materials. The bag body is composed of the entire back panel, sides, bottom and top front of imitation leather (PVC plastic sheeting). The shoulder bag is designed to carry the small personal effects normally carried in a handbag. The applicable subheading for PP 205457 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 duty rate will be 17.6% 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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