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M80052 M8 Ruling Active

The tariff classification of ladies handbags from China.

Issued February 17, 2006 by U.S. Customs and Border Protection.

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M8 M80052 (February 17, 2006)

Tariff classification

HTS codes: 4202.21.9000, 4202.22.4500

Headings: 4202

Product description

The submitted samples are identified as styles TO6134, TO6114 and T06163. Items T06114 and T06163 are double handle handbags wholly of leather not coated or covered with a plastics. Each bag has a self-material tab with magnetic closure. The interior is wholly lined with a printed textile material. A center zippered security pouch that creates three interior sections divides T06114. Items T06114 and T06163 each have left and right side wall pockets. Item T06163 has one exterior zippered pocket on each end panel. The bags appear to be valued over $20 each. Item T06134 is identical to item T06163 except that it is of textile materials. The fabric is of 100 percent cotton fibers not pile or tufted construction. Your samples are being returned as requested.

CBP rationale

The applicable subheading for styles T061114 and T06163 will be 4202.21.9000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for handbags, whether or not with shoulder strap, including those without handle, with outer surface of leather, valued over $20 each. The applicable subheading for style T06134 will be 4202.22.4500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for handbags, whether or not with shoulder strap, including those without handle, with outer surface of textile materials and not of pile or tufted construction, other, of cotton.

Full text

NY M80052 February 17, 2006 CLA-2-42:RR:NC:TA:341 M80052 CATEGORY: Classification TARIFF NO.: 4202.21.9000; 4202.22.4500 Ms. Yasmin Batista BCBGirls Handbags 141 West 36th Street, 14th FL New York, NY 10018 RE: The tariff classification of ladies handbags from China. Dear Ms. Batista: In your letter dated January 19, 2006, you requested a tariff classification ruling for ladies handbags. The submitted samples are identified as styles TO6134, TO6114 and T06163. Items T06114 and T06163 are double handle handbags wholly of leather not coated or covered with a plastics. Each bag has a self-material tab with magnetic closure. The interior is wholly lined with a printed textile material. A center zippered security pouch that creates three interior sections divides T06114. Items T06114 and T06163 each have left and right side wall pockets. Item T06163 has one exterior zippered pocket on each end panel. The bags appear to be valued over $20 each. Item T06134 is identical to item T06163 except that it is of textile materials. The fabric is of 100 percent cotton fibers not pile or tufted construction. Your samples are being returned as requested. The applicable subheading for styles T061114 and T06163 will be 4202.21.9000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for handbags, whether or not with shoulder strap, including those without handle, with outer surface of leather, valued over $20 each. The rate of duty will be 9 percent ad valorem. The applicable subheading for style T06134 will be 4202.22.4500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for handbags, whether or not with shoulder strap, including those without handle, with outer surface of textile materials and not of pile or tufted construction, other, of cotton. The rate of duty will be 6.3 percent ad valorem 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

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