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The tariff classification of a handbag with purse from China.
Issued April 7, 2006 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardM8 M82198 (April 7, 2006)
Tariff classification
HTS codes: 4202.21.6000
Headings: 4202
Product description
It consists of a leather handbag and zippered purse. Item 54840 will be presented put up for retail sale as a set and will not be subject to repacking subsequent to importation into the United States The handbag is manufactured with an exterior surface of genuine sheepskin patchwork leather not coated or covered on the exterior with plastics. The interior is textile lined and features one open interior compartment with zippered security pocket, a detachable shoulder strap and double handles. The handbag is valued under $20 each. The purse is of matching sheepskin patchwork leather. The two articles provide the same useful functions of storage, protection and portability and are considered a set as presented on import. The handbag is the article that imparts the essential character of the set.
CBP rationale
The applicable subheading for item 50840, handbag and purse set, will be 4202.21.6000, 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, of composition leather or of patent leather, other, valued not over $20 each.
Full text
NY M82198 April 7, 2006 CLA-2-42:RR:NC:TA:341 M82198 CATEGORY: Classification TARIFF NO.: 4202.21.6000 Ms. Francine Marcoux Hampton Direct, Inc. 350 Pioneer Drive P.O. 1199 Williston, VT 05495 RE: The tariff classification of a handbag with purse from China. Dear Ms. Marcoux: In your letter dated March 3, 2006, you requested a tariff classification ruling for a Handbag with purse. The sample submitted is identified as item 50840. It consists of a leather handbag and zippered purse. Item 54840 will be presented put up for retail sale as a set and will not be subject to repacking subsequent to importation into the United States The handbag is manufactured with an exterior surface of genuine sheepskin patchwork leather not coated or covered on the exterior with plastics. The interior is textile lined and features one open interior compartment with zippered security pocket, a detachable shoulder strap and double handles. The handbag is valued under $20 each. The purse is of matching sheepskin patchwork leather. The two articles provide the same useful functions of storage, protection and portability and are considered a set as presented on import. The handbag is the article that imparts the essential character of the set. The applicable subheading for item 50840, handbag and purse set, will be 4202.21.6000, 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, of composition leather or of patent leather, other, valued not over $20 each. The rate of duty will be 10 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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The tariff classification of a handbag from China
The tariff classification of a handbag from China
The tariff classification of a handbag from China
The tariff classification of a handbag from China
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