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J83956 J8 Ruling Active

The tariff classification of a ladies shoulder bag from China

Issued May 7, 2003 by U.S. Customs and Border Protection.

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J8 J83956 (May 7, 2003)

Tariff classification

HTS codes: 4202.22.8030

Headings: 4202

Product description

Measuring approximately 14”W x 13”H x 2 ½”D, the open bag is constructed of 100 percent cotton corduroy and is embellished with a 100 percent acrylic crochet. It features a 100 percent polyester lined interior with a zippered wall pocket and twin matching shoulder straps. The sample will be returned as requested.

CBP rationale

The applicable subheading for the shoulder bag will be 4202.22.8030, Harmonized Tariff Schedule of the United States (HTS), which provides for handbags, whether or not with a shoulder strap, including those without handles, with an outer surface of textile materials, other, other, of cotton.

Full text

NY J83956 May 7, 2003 CLA-2-42:RR:NC:3:341 J83956 CATEGORY: Classification TARIFF NO.: 4202.22.8030 Cicki Wallertz Import Department C/o Newport News, Inc. 711 Third Avenue New York, N.Y. 10017 RE: The tariff classification of a ladies shoulder bag from China Dear Ms. Wallertz: In your letter dated May 1st, 2003 you requested a tariff classification ruling. The sample submitted, identified as Style #F03-05-080, is a ladies shoulder bag. Measuring approximately 14”W x 13”H x 2 ½”D, the open bag is constructed of 100 percent cotton corduroy and is embellished with a 100 percent acrylic crochet. It features a 100 percent polyester lined interior with a zippered wall pocket and twin matching shoulder straps. The sample will be returned as requested. The applicable subheading for the shoulder bag will be 4202.22.8030, Harmonized Tariff Schedule of the United States (HTS), which provides for handbags, whether or not with a shoulder strap, including those without handles, with an outer surface of textile materials, other, other, of cotton. The rate of duty will be 17.8 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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