CBP Ruling I80073 — The tariff classification of a handbag and CD-ROM from China

Tariff classification

Headings: 4202, 8524

Product description

The item consists of a child’s handbag made of clear polyvinyl chloride (PVC) plastic sheeting and a CD-ROM. The holder/purse is round in shape and is approximately 7” in diameter and 1 ¼” deep. It has two carrying handles and a zippered enclosure. The sample will be 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, in part, for handbags, whether or not with shoulder strap, including those without handles, with outer surface of sheeting of plastic. The rate of duty will be 16.8%. The applicable subheading for the CD-ROM will be 8524.39.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for records, tapes and other recorded media for sound or other similarly recorded phenomena…other, for reproducing representations of instructions, data, sound, and image, recorded in a machine readable binary form, and capable of being manipulated or providing interactivity to a user, by means of an automatic data processing machine; proprietary format recorded discs.

Full text

NY I80073 April 11, 2002 CLA-2-42:RR:NC:3:341 I80073 CATEGORY: Classification TARIFF NO.: 4202.22.1500, 8524.39.4000 Gordon C. Anderson C/o C.H. Robinson International, Inc. 8967 Columbine Road Suite 400 Eden Prairie, MN 55347 RE: The tariff classification of a handbag and CD-ROM from China Dear Mr. Anderson: In your letter dated April 1st, 2002 you requested a tariff classification ruling. The request is on behalf of Prime Sales dba Prime Optical Disc. The sample submitted is described as a “CD holder/purse”. The item consists of a child’s handbag made of clear polyvinyl chloride (PVC) plastic sheeting and a CD-ROM. The holder/purse is round in shape and is approximately 7” in diameter and 1 ¼” deep. It has two carrying handles and a zippered enclosure. The sample will be returned as requested. The applicable subheading for the handbag will be 4202.22.1500, Harmonized Tariff Schedule of the United States (HTS), which provides, in part, for handbags, whether or not with shoulder strap, including those without handles, with outer surface of sheeting of plastic. The rate of duty will be 16.8%. The applicable subheading for the CD-ROM will be 8524.39.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for records, tapes and other recorded media for sound or other similarly recorded phenomena…other, for reproducing representations of instructions, data, sound, and image, recorded in a machine readable binary form, and capable of being manipulated or providing interactivity to a user, by means of an automatic data processing machine; proprietary format recorded discs. The rate of duty will be Free. 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 646-733-3041. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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