CBP Ruling H81553 — The tariff classification of a handbag from China.

Tariff classification

Headings: 4202

Product description

The item is a handbag made of textile material and sheeting of Polyvinyl Chloride (PVC). The essential character is imparted by the sheeting of plastic, as it comprises the majority of the surface area. The interior is lined and consists of a single compartment with an open back-wall pouch. An open pocket is incorporated on the front exterior of the bag. You have asked whether this product is subject to antidumping duties or countervailing duties. A list of AD/CVD proceedings at the Department of Commerce (DOC) and their product coverage can be obtained from the DOC website at: http://ia.ita.doc.gov, or you may write to them at the U.S. Department of Commerce, International Trade Administration, Office of Antidumping Compliance, 14th Street and Constitution Avenue, N.W. Washington, DC 20230. Written decisions regarding the scope of AD/CVD orders are issued by the Import Administration in the Department of Commerce and are separate from tariff classification and origin rulings issued by Customs.

CBP rationale

The applicable subheading for this product will be 4202.22.1500, Harmonized Tariff Schedule of the United States (HTS), which provides for handbags, whether or not with shoulder strap…with exterior surface of sheeting of plastic.

Full text

NY H81553 June 4, 2001 CLA-2-42:RR:NC:N3:341 H81553 CATEGORY: Classification TARIFF NO.: 4202.22.1500 Ms. Irene Kwok Concept 3 C/o Ms. Debbie 330 Madison Ave., 12/F, Suite 1278 New York, NY 10017 RE: The tariff classification of a handbag from China. Dear Ms. Kwok: In your letter dated May 24th, 2001, you requested a ruling on tariff classification. The sample submitted with your request is identified as style C3-60778. The item is a handbag made of textile material and sheeting of Polyvinyl Chloride (PVC). The essential character is imparted by the sheeting of plastic, as it comprises the majority of the surface area. The interior is lined and consists of a single compartment with an open back-wall pouch. An open pocket is incorporated on the front exterior of the bag. You have asked whether this product is subject to antidumping duties or countervailing duties. A list of AD/CVD proceedings at the Department of Commerce (DOC) and their product coverage can be obtained from the DOC website at: http://ia.ita.doc.gov, or you may write to them at the U.S. Department of Commerce, International Trade Administration, Office of Antidumping Compliance, 14th Street and Constitution Avenue, N.W. Washington, DC 20230. Written decisions regarding the scope of AD/CVD orders are issued by the Import Administration in the Department of Commerce and are separate from tariff classification and origin rulings issued by Customs. The applicable subheading for this product will be 4202.22.1500, Harmonized Tariff Schedule of the United States (HTS), which provides for handbags, whether or not with shoulder strap…with exterior surface of sheeting of plastic. The general rate of duty will be 17.2 percent 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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