CBP Ruling G84167 — The tariff classification of a handbag from Italy.

Tariff classification

Headings: 4202

Product description

The exterior surface is comprised of leather and textile material that is composed of 36% polyester, 32% cotton, and 32% polyurethane. The leather imparts the essential character as it comprises more of the surface area than the fabric. Coconut shells are strung to 6 metal wires on the front exterior of the bag and provide decoration. The interior is lined and has an open back-wall pocket. A front flap with a center toggle closure secures the top opening of the bag and a carry handle is permanently attached to the top of the bag. The bag is imported and sold with a drawstring bag of textile material of man-made fibers, which is designed to provide storage and protection for the handbag when not in use. It is not specially shaped and fitted but is generic in design. The drawstring bag and handbag are considered a composite good. The handbag imparts the essential character.

CBP rationale

The applicable subheading for #21 1325/63 will be 4202.21.9000, Harmonized Tariff Schedule of the United States (HTS), which provides for handbags, whether or not with shoulder strap…with outer surface of leather, of composition leather or of patent leather, valued over $20 each.

Full text

NY G84167 November 30, 2000 CLA-2-42:RR:NC:341:G84167 CATEGORY: Classification TARIFF NO.: 4202.21.9000 Ms. Marilyn Mahler Savitransport, Inc. 149-10 183rd Street Jamaica, NY 11413 RE: The tariff classification of a handbag from Italy. Dear Ms. Mahler: In your letter dated August 24th, 2000, on behalf of Ferragamo USA you requested a tariff classification ruling. The sample submitted with your request is a handbag that is identified as style # 21 1325/63. The exterior surface is comprised of leather and textile material that is composed of 36% polyester, 32% cotton, and 32% polyurethane. The leather imparts the essential character as it comprises more of the surface area than the fabric. Coconut shells are strung to 6 metal wires on the front exterior of the bag and provide decoration. The interior is lined and has an open back-wall pocket. A front flap with a center toggle closure secures the top opening of the bag and a carry handle is permanently attached to the top of the bag. The bag is imported and sold with a drawstring bag of textile material of man-made fibers, which is designed to provide storage and protection for the handbag when not in use. It is not specially shaped and fitted but is generic in design. The drawstring bag and handbag are considered a composite good. The handbag imparts the essential character. The applicable subheading for #21 1325/63 will be 4202.21.9000, Harmonized Tariff Schedule of the United States (HTS), which provides for handbags, whether or not with shoulder strap…with outer surface of leather, of composition leather or of patent leather, valued over $20 each. The rate of duty will be 9% 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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