CBP Ruling J84517 — The tariff classification of ladies handbags from Taiwan.

Tariff classification

Headings: 4202

Product description

The items are ladies handbags designed to carry money, keys and other small accessories on a daily basis. Styles CX3-1312252, CX3-1312249 and CX3-1312258 are manufactured with an exterior surface of man-made fiber textile materials. Style CX3-1312259 is manufactured with an exterior surface of 100% cotton canvas textile material. Their size ranges from approximately 7 ½”(W) x 7”(H) x 2”(D) to 9”(H) x 10”(W) x 4 ½”(D). Your samples are being returned as requested.

CBP rationale

The applicable subheading for styles CX3-1312252, CX3-1312249 and CX3-1312258, the handbags of man-made fibers, will be 4202.22.8050, 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 textile materials, other, other, of man-made fibers. The applicable subheading for style CX3-1312259, the handbag of cotton, will be 4202.22.4500, HTS, which provides for handbags, whether or not with shoulder strap, including those without handle, with outer surface of textile materials, of vegetable fibers and not of pile or tufted construction, of cotton.

Full text

NY J84517 May 28, 2003 CLA-2-42:RR:NC:TA:341 J84517 CATEGORY: Classification TARIFF NO.: 4202.22.8050; 4202.22.4500 Ms. Avis Burgess-Young Tommy Hilfiger U.S.A., Inc. 200 Liberty Way Cranbury, NJ 08512 RE: The tariff classification of ladies handbags from Taiwan. Dear Ms. Burgess-Young: In your letter dated May 5, 2003, you requested a classification ruling for ladies handbags. The samples submitted are identified as styles CX3-1312252 (mini messenger bag), CX3-1312259 (collegiate cord backpack), CX3-1312249 (star applique bag) and CX3-1312258 (solid felt bag). The items are ladies handbags designed to carry money, keys and other small accessories on a daily basis. Styles CX3-1312252, CX3-1312249 and CX3-1312258 are manufactured with an exterior surface of man-made fiber textile materials. Style CX3-1312259 is manufactured with an exterior surface of 100% cotton canvas textile material. Their size ranges from approximately 7 ½”(W) x 7”(H) x 2”(D) to 9”(H) x 10”(W) x 4 ½”(D). Your samples are being returned as requested. The applicable subheading for styles CX3-1312252, CX3-1312249 and CX3-1312258, the handbags of man-made fibers, will be 4202.22.8050, 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 textile materials, other, other, of man-made fibers. The duty rate will be 17.8 percent ad valorem. The applicable subheading for style CX3-1312259, the handbag of cotton, will be 4202.22.4500, HTS, which provides for handbags, whether or not with shoulder strap, including those without handle, with outer surface of textile materials, of vegetable fibers and not of pile or tufted construction, of cotton. The duty rate will be 6.4 ad valorem. HTS 4202.22.8050 falls within textile category designation 670. HTS 4202.22.4500 falls within textile category designation 369. Based upon international textile trade agreements products of Taiwan are not presently subject to quota and the requirement of a visa. 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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