F87751 F8 Ruling Active

The tariff classification of a handbag from China.

Issued June 1, 2000 by U.S. Customs and Border Protection.

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. The bag has an exterior surface of a fabric-backed sheeting of plastic and a self-material detachable shoulder strap. The interior of the bag is lined and contains a zippered back wall pocket, an elasticized pocket, and an open pocket. The top opening of the bag is secured by a zippered closure. An open pocket is incorporated on one side of the exterior and a zippered pocket is incorporated on the other. Two carry handles are permanently attached to the top of the bag.

CBP rationale

The applicable subheading for #357 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 F87751 June 1, 2000 CLA-2-42:RR:NC:341:F87751 CATEGORY: Classification TARIFF NO.: 4202.22.1500 Ms. Jean Peters Stone Mountain 330 Fifth Avenue New York, NY 10001 RE: The tariff classification of a handbag from China. Dear Ms. Peters: In your letter dated May 30th, 2000 you requested a tariff classification ruling. The sample submitted with your request is identified as #357. The item is a handbag designed to carry money, keys, and small accessories on a daily basis. The bag has an exterior surface of a fabric-backed sheeting of plastic and a self-material detachable shoulder strap. The interior of the bag is lined and contains a zippered back wall pocket, an elasticized pocket, and an open pocket. The top opening of the bag is secured by a zippered closure. An open pocket is incorporated on one side of the exterior and a zippered pocket is incorporated on the other. Two carry handles are permanently attached to the top of the bag. The applicable subheading for #357 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 17.6% 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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