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M82701 M8 Ruling Active

The tariff classification of handbags

Issued May 16, 2006 by U.S. Customs and Border Protection.

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M8 M82701 (May 16, 2006)

Tariff classification

HTS codes: 4202.22.1500, 4202.22.4500

Headings: 4202

Product description

Style E452136 “Cambria” is a handbag made-up of 100% cotton fabric. It features two outer pockets on the back. It is lined with cotton fabric and has two inside pockets. There is one continuous strap which loops through the “closure” which is formed by fabric covered wooden slats. The wooden closure separates the strap so that it becomes two straps of approximately 30 inches each. It measures 11” W x 10” H x 4.5” D. The samples will be returned as requested. Style E452128 “Velouria” is a handbag made-up of 100% cotton fabric. It features two 30-inch long straps. It has a snap closure and a cotton lining. It measures 13” W x 8.5 H. Style E452145 “Laurie” is a handbag made up of PVC. It features two straps that are 25 inches long, an embossed picture of a flower, and the ROXY logo. It measures 11.75” W x 13”H x 1.75 D.

Full text

NY M82701 May 16, 2006 CLA-2-42:RR:NC:TA:341 M82701 CATEGORY: Classification TARIFF NO.: 4202.22.1500, 4202.22.4500 Ms. Susan Park Quiksilver 15202 Graham Street Huntington Beach, CA 92649 RE: The tariff classification of handbags Dear Ms. Park: In your letter dated April 21, 2006, you requested a classification ruling for handbags. Style E452136 “Cambria” is a handbag made-up of 100% cotton fabric. It features two outer pockets on the back. It is lined with cotton fabric and has two inside pockets. There is one continuous strap which loops through the “closure” which is formed by fabric covered wooden slats. The wooden closure separates the strap so that it becomes two straps of approximately 30 inches each. It measures 11” W x 10” H x 4.5” D. The samples will be returned as requested. Style E452128 “Velouria” is a handbag made-up of 100% cotton fabric. It features two 30-inch long straps. It has a snap closure and a cotton lining. It measures 13” W x 8.5 H. Style E452145 “Laurie” is a handbag made up of PVC. It features two straps that are 25 inches long, an embossed picture of a flower, and the ROXY logo. It measures 11.75” W x 13”H x 1.75 D. The applicable subheading for style E452145 will be 4202.22.1500, Harmonized Tariff Schedule of the United States (HTSUS), which provides in part, for handbags, with outer surface of textile materials or of sheeting of plastics, with outer surface of sheeting of plastics. The duty rate will be 16 percent ad valorem. The applicable subheading for styles E452136 and E452128 will be 4202.22.4500, HTSUS, which provides in part for handbags, with outer surface of textile materials or of sheeting of plastics, with outer surface of textile materials, other, of vegetable fibers and not of pile or tufted construction, of cotton. The duty rate will be 6.3% 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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