CBP Ruling L87480 — The tariff classification of ladies handbags from China.

Tariff classification

Headings: 4202, 4602

Product description

You have submitted three samples with your request identified as style numbers MB13033, MB12450A and MB12429. Styles MB13033 and MB12450A are ladies handbags measuring approximately 14”(W) x 11”(H). Both bags are made up of twisted paper yarns decorated on the front exterior with metal discs or wood beads. Each bag features a textile-lined interior compartment with open wall pockets for cell phones etc. The top of each bag is secured by means of a magnetic snap fastener. Style MB12429 is a ladies handbag measuring approximately 14”(W) x 11”(H). It is made up of folded paper strips decorated on the front exterior with wood beads. The bag has a textile-lined interior compartment with open wall pockets for cell phone etc. The top of the bag is secured by means of a magnetic snap fastener and it is carried by means of two wooden carrying handles.

CBP rationale

The applicable subheading for styles MB13033 and MB12450A, the handbags of twisted paper yarns, will be 4202.22.8070, 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 paper yarn. The applicable subheading for style MB12429, the handbag of folded paper strips, will be 4602.90.0000, HTS, which provides for Basketwork, Wickerwork and other articles, made directly to shape from plaiting materials, other.

Full text

NY L87480 September 20, 2005 CLA-2-42:RR:NC:TA:341 L87480 CATEGORY: Classification TARIFF NO.: 4202.22.8070; 4602.90.0000 Ms. Tamara K. Bryant Accessory Design Group 3631 W. Davis, Ste A Dallas, TX 75211 RE: The tariff classification of ladies handbags from China. Dear Ms. Bryant: In your letter dated August 29, 2005, you requested a tariff classification ruling for ladies handbags. You have submitted three samples with your request identified as style numbers MB13033, MB12450A and MB12429. Styles MB13033 and MB12450A are ladies handbags measuring approximately 14”(W) x 11”(H). Both bags are made up of twisted paper yarns decorated on the front exterior with metal discs or wood beads. Each bag features a textile-lined interior compartment with open wall pockets for cell phones etc. The top of each bag is secured by means of a magnetic snap fastener. Style MB12429 is a ladies handbag measuring approximately 14”(W) x 11”(H). It is made up of folded paper strips decorated on the front exterior with wood beads. The bag has a textile-lined interior compartment with open wall pockets for cell phone etc. The top of the bag is secured by means of a magnetic snap fastener and it is carried by means of two wooden carrying handles. The applicable subheading for styles MB13033 and MB12450A, the handbags of twisted paper yarns, will be 4202.22.8070, 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 paper yarn. The rate of duty will be 17.6 percent ad valorem. The applicable subheading for style MB12429, the handbag of folded paper strips, will be 4602.90.0000, HTS, which provides for Basketwork, Wickerwork and other articles, made directly to shape from plaiting materials, other. The rate of duty will be 3.5 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

View original on CBP CROSS →