CBP Ruling H81977 — The tariff classification of a handbag with a portable lamp from China.

Tariff classification

Headings: 4202, 8513

Product description

The item is a double handle tapered, full zippered, top closure handbag measuring approximately 9 ¾”(H) x 16”(W) at it its widest point. It is manufactured of an exterior surface of polyvinyl chloride (PVC) sheeting. The bag features a textile lined single compartment with a zippered wall pocket on one side and a cell phone holder and six credit card/ID slots on the other. It also incorporates an approximately 2” x 2 ½” mesh pocket in which a battery-operated, miniature lamp (included) that is triggered when the bag is open to provide interior illumination. The front exterior of the bag features a full-width pocket with hook and loop fastener. Your sample is being returned as requested.

CBP rationale

The applicable subheading for the handbag will be 4202.22.1500, Harmonized Tariff Schedule of the United States (HTS), which provides for handbags, whether or not with shoulder strap, including those without handle, with outer surface of sheeting of plastic. The applicable subheading for the portable lamp will be 8513.10.4000, HTS, which provides for portable electric lamps designed to function by their own source of energy other than a flashlight.

Full text

NY H81977 June 20, 2001 CLA-2-42:RR:NC:TA:341 H81977 CATEGORY: Classification TARIFF NO.: 4202.22.1500; 8513.10.4000 Ms. Barbara Y. Wierbicki Tompkins & Davidson, LLP Counselors At Law One Astor Plaza 1515 Broadway New York, NY 10036-8901 RE: The tariff classification of a handbag with a portable lamp from China. Dear Ms. Wierbicki: In your letter dated June 11, 2001, on behalf of Avon Products, Inc., you requested a tariff classification ruling for a handbag with a portable lamp. The sample submitted is identified as a “Light Up Tote Bag” – #PP222990. The item is a double handle tapered, full zippered, top closure handbag measuring approximately 9 ¾”(H) x 16”(W) at it its widest point. It is manufactured of an exterior surface of polyvinyl chloride (PVC) sheeting. The bag features a textile lined single compartment with a zippered wall pocket on one side and a cell phone holder and six credit card/ID slots on the other. It also incorporates an approximately 2” x 2 ½” mesh pocket in which a battery-operated, miniature lamp (included) that is triggered when the bag is open to provide interior illumination. The front exterior of the bag features a full-width pocket with hook and loop fastener. Your sample is being returned as requested. The applicable subheading for the handbag will be 4202.22.1500, Harmonized Tariff Schedule of the United States (HTS), which provides for handbags, whether or not with shoulder strap, including those without handle, with outer surface of sheeting of plastic. The rate of duty will be 17.2 percent ad valorem. The applicable subheading for the portable lamp will be 8513.10.4000, HTS, which provides for portable electric lamps designed to function by their own source of energy other than a flashlight. The rate of duty will be 3.5 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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