CBP Ruling K80690 — The tariff classification of a ladies handbag and shoes from China

Tariff classification

Headings: 4202, 6403

Product description

Measuring approximately 11”W x 5”H x 2 ¼”D, the lined item features an interior wall pocket, an overhead flap secured by a snap, and a carrying strap of self material.

CBP rationale

The applicable subheading for the ladies 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 handle, with outer surface of sheeting of plastic. The rate of duty will be 16.4 percent ad valorem. The second sample submitted, identified as the “Style Dreamer”, is a women’s leather upper high-heeled shoe that does not cover the wearer’s ankle. The shoe has a rubber/plastic outer sole and we presume that it is valued over $2.50 per pair. The applicable subheading for the “Style Dreamer” shoes will be 6403.99.9065, HTS, which provides for footwear with uppers predominantly of leather (excluding accessories or reinforcements) and outer soles of rubber, plastics, or composition leather; which is not “sports footwear” which does not cover the ankle; which is valued over $2.

Full text

NY K80690 November 26, 2003 CLA-2-42:RR:NC:3:341 K80690 CATEGORY: Classification TARIFF NO.: 4202.22.1500, 6403.99.9065 Steve Renfroe Customs Analyst C/o May Merchandising Company May Department Stores International, Inc. 615 Olive Street St. Louis, Missouri 63101 RE: The tariff classification of a ladies handbag and shoes from China Dear Mr. Renfroe: In your letter dated November 12th, 2003 you requested a tariff classification ruling. The first sample submitted, identified as Style #MO5-2280, is a ladies handbag, wholly constructed of a three layer composite consisting of a backing of foamed plastics, a middle layer of split leather, and an exterior surface of a sheeting of plastics. Measuring approximately 11”W x 5”H x 2 ¼”D, the lined item features an interior wall pocket, an overhead flap secured by a snap, and a carrying strap of self material. The applicable subheading for the ladies 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 handle, with outer surface of sheeting of plastic. The rate of duty will be 16.4 percent ad valorem. The second sample submitted, identified as the “Style Dreamer”, is a women’s leather upper high-heeled shoe that does not cover the wearer’s ankle. The shoe has a rubber/plastic outer sole and we presume that it is valued over $2.50 per pair. The applicable subheading for the “Style Dreamer” shoes will be 6403.99.9065, HTS, which provides for footwear with uppers predominantly of leather (excluding accessories or reinforcements) and outer soles of rubber, plastics, or composition leather; which is not “sports footwear” which does not cover the ankle; which is valued over $2.50 per pair; and which is for women. The rate of duty will be 10% 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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