K89584 K8 Ruling Active

The tariff classification of cotton corduroy handbags from China.

Issued September 27, 2004 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 4202.22.8030

Headings: 4202

Product description

The items are identified as styles 1G905 and 1G906. Each bag is wholly made-up of 100% cotton corduroy fabric. The interior of each bag is lined with a woven textile material with a zippered back wall pocket. Style 1G905 measures approximately 11”(L) x 7”(T) and 5.5” deep. Style 1G906 measures approximately 8.5”(L) x 8”(T) and 4” deep. Each bag features double carrying handles and a magnetic snap top closure. Your samples are being returned as requested.

CBP rationale

The applicable subheading for the handbag of cotton corduroy will be 4202.22.8030, 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 cotton.

Full text

NY K89584 September 27, 2004 CLA-2-42:RR:NC:TA:341 K89584 CATEGORY: Classification TARIFF NO.: 4202.22.8030 Ms. Rebecca Cheung Federated Merchandising Group 11 Penn Plaza New York, NY 10001 RE: The tariff classification of cotton corduroy handbags from China. Dear Ms. Cheung: In your letter dated September 17, 2004, you requested a classification ruling for a handbag. Samples of two handbags have been submitted. The items are identified as styles 1G905 and 1G906. Each bag is wholly made-up of 100% cotton corduroy fabric. The interior of each bag is lined with a woven textile material with a zippered back wall pocket. Style 1G905 measures approximately 11”(L) x 7”(T) and 5.5” deep. Style 1G906 measures approximately 8.5”(L) x 8”(T) and 4” deep. Each bag features double carrying handles and a magnetic snap top closure. Your samples are being returned as requested. The applicable subheading for the handbag of cotton corduroy will be 4202.22.8030, 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 cotton. The duty rate will be 17.6 percent ad valorem. 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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