CBP Ruling M80745 — The tariff classification of Backpack Style Lady’s Handbag from China

Tariff classification

Headings: 4202

Product description

The request is on behalf of Leegin Creative Leather. The submitted sample is identified as style H20283, Brighton(. It is a backpack style handbag of cowhide top grain leather not coated, covered or laminated with plastics. The bag measures approximately 10” wide by 9” high and has a 4” gusset. The bag has a braided leather cord strap that can be alternatively used as backpack type straps and shoulder straps. The interior of the bag is lined with a floral print fabric and is fitted with a kangaroo style fob. The bag is of a kind designed to contain the small accessories normally carried in the pocket or in a handbag. It features an interior zippered security pocket, a cell phone pocket and an open top wall pocket. The bag is valued over $20 each. The sample will be returned as requested.

CBP rationale

The applicable subheading for item H20283, a leather handbag, will be 4202.21.9000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for HANDBAGS, of leather, with outer surface of leather, other, valued over $20 each.

Full text

NY M80745 February 22, 2006 CLA-2-42:RR:NC:N3:341 M80745 CATEGORY: Classification TARIFF NO.: 4202.21.9000 Mr. Wilson Ling Marco Polo Express International Inc. 2411 Santa Fe Ave., Suite B Redondo Beach, CA 90278 RE: The tariff classification of Backpack Style Lady’s Handbag from China Dear Mr. Ling: In your letter dated January 20, 2006 you requested a tariff classification ruling. The request is on behalf of Leegin Creative Leather. The submitted sample is identified as style H20283, Brighton(. It is a backpack style handbag of cowhide top grain leather not coated, covered or laminated with plastics. The bag measures approximately 10” wide by 9” high and has a 4” gusset. The bag has a braided leather cord strap that can be alternatively used as backpack type straps and shoulder straps. The interior of the bag is lined with a floral print fabric and is fitted with a kangaroo style fob. The bag is of a kind designed to contain the small accessories normally carried in the pocket or in a handbag. It features an interior zippered security pocket, a cell phone pocket and an open top wall pocket. The bag is valued over $20 each. The sample will be returned as requested. The applicable subheading for item H20283, a leather handbag, will be 4202.21.9000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for HANDBAGS, of leather, with outer surface of leather, other, valued over $20 each. The rate of duty will be 9% ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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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