J89791 J8 Ruling Active

The tariff classification of girl’s handbags from China.

Issued October 27, 2003 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 4202.22.8030, 4202.22.8050

Headings: 4202

Product description

The items are handbags designed to carry money, keys and other small accessories on a daily basis. Style 126261D is manufactured with an exterior surface 100% polyester and features an integrated self-fabric carrying handle and a hook and loop top closure. Style 126260B is composed of 65% cotton and 35% polyester pile fabric with double self-fabric carrying straps and a top zippered closure. Both bags measure approximately 7”(H) x 6”(W) x 2”(D). Your samples are being returned as requested.

CBP rationale

The applicable subheading for style 126261D, the handbag of polyester, 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, of man-made fibers. The applicable subheading for style 126260B, the handbag of 65% cotton and 35% polyester, will be 4202.22.8030, HTS, which provides for handbags, whether or not with shoulder strap, including those without handle, with outer surface to textile materials, other, of cotton.

Full text

NY J89791 October 27, 2003 CLA-2-42:RR:NC:TA:341 J89791 CATEGORY: Classification TARIFF NO.: 4202.22.8050; 4202.22.8030 Ms. Erma Tarkington UPS Supply Chain Solutions, Inc. 806 Airpark Center Drive Nashville, TN 37217 RE: The tariff classification of girl’s handbags from China. Dear Ms. Tarkington: In your letter dated October 15, 2003, on behalf of Cracker Barrel Old Country Store, you requested a classification ruling. The samples submitted are identified as style numbers 126261D “Satin egg Shape Bag” and 126260B “Felt Bag”. The items are handbags designed to carry money, keys and other small accessories on a daily basis. Style 126261D is manufactured with an exterior surface 100% polyester and features an integrated self-fabric carrying handle and a hook and loop top closure. Style 126260B is composed of 65% cotton and 35% polyester pile fabric with double self-fabric carrying straps and a top zippered closure. Both bags measure approximately 7”(H) x 6”(W) x 2”(D). Your samples are being returned as requested. The applicable subheading for style 126261D, the handbag of polyester, 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, of man-made fibers. The duty rate will be 17.8 percent ad valorem. The applicable subheading for style 126260B, the handbag of 65% cotton and 35% polyester, will be 4202.22.8030, HTS, which provides for handbags, whether or not with shoulder strap, including those without handle, with outer surface to textile materials, other, of cotton. The duty rate will be 17.8 percent ad valorem. HTS 4202.22.8050 falls within textile category designation 670. HTS 4202.22.8030 falls within textile category designation 369. Based upon international textile trade agreements products of China are not currently 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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