J81296 J8 Ruling Active

The tariff classification of a ladies handbag with a small flashlight from China

Issued February 25, 2003 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 4202.22.1500, 8513.10.2000

Headings: 4202, 8513

Product description

Measuring approximately 11”W x 7”H x 2 ½”D, the bag is constructed of 100 percent vinyl. It has a top zippered enclosure and a zippered wall pocket on one exterior side. The lined interior features a removable small flashlight affixed to small loop on one side and open slots on the other side designed to hold pens, a cell phone, and credit cards. The item also has a shoulder strap. The sample will be returned as requested.

CBP rationale

The applicable subheading for the ladies 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 small flashlight will be 8513.10.2000, HTS, which provides for portable electric lamps designed to function by their own source of energy…lamps: flashlights.

Full text

NY J81296 February 25, 2003 CLA-2-42:RR:NC:3:341 J81296 CATEGORY: Classification TARIFF NO.: 4202.22.1500, 8513.10.2000 Marlene Bautista Cost Import Analyst Imports Dept. 733IMP C/o Sears, Roebuck and Co. 3333 Beverly Road D5 255B-B Hoffman Estates, IL 60179 RE: The tariff classification of a ladies handbag with a small flashlight from China Dear Ms. Bautista: In your letter dated February 11th, 2003 you requested a tariff classification ruling. The sample submitted, identified as Style #22672, is a ladies handbag with a small disk-shaped flashlight. Measuring approximately 11”W x 7”H x 2 ½”D, the bag is constructed of 100 percent vinyl. It has a top zippered enclosure and a zippered wall pocket on one exterior side. The lined interior features a removable small flashlight affixed to small loop on one side and open slots on the other side designed to hold pens, a cell phone, and credit cards. The item also has a shoulder strap. The sample will be returned as requested. The applicable subheading for the ladies 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 16.4 percent ad valorem. The applicable subheading for the small flashlight will be 8513.10.2000, HTS, which provides for portable electric lamps designed to function by their own source of energy…lamps: flashlights. The rate of duty will be 12.5 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 646-733-3041. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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