CBP Ruling N034779: The tariff classification of a handbag from China

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N0 N034779 (August 28, 2008)

Tariff classification

Headings: 4202

Product description

Style D-0116501NW is a handbag constructed of polyester textile material covered on the outer surface with polyurethane plastic sheeting treated to simulate a grain texture. The bag has a single shoulder strap and a top magnetic closure. The interior compartment is textile lined with a zippered pocket and an open pocket on the sidewalls. It measures approximately 12” (W) x 10” (H) x 1” (D). Classification of goods within subheading 4202.22 is subject to Chapter 42, Additional U.S. Note 2, wherein goods that are made-up of a textile material that is impregnated, coated, covered, or laminated with plastics, are regarded as having an outer surface of textile material or of plastic sheeting depending on whether, and the extent to which, the textile constituent or the plastic constituent material makes up the exterior surface material. The exterior surface constituent material of style D-0116501NW consists of the plastic; therefore the article is classified as having an outer surface of sheeting plastic.

CBP rationale

article is classified as having an outer surface of sheeting plastic. The applicable subheading for the handbag will be 4202.

Full text

N034779 August 28, 2008 CLA-2-42:OT:RR:NC:N3:341 CATEGORY: Classification TARIFF NO.: 4202.22.1500 Debbie Julkes-Penn Nine West Distribution Corp. 180 Rittenhouse Circle Bristol, PA 19007 RE: The tariff classification of a handbag from China Dear Ms. Julkes-Penn: In your letter dated July 31, 2008 you requested a tariff classification ruling. The sample which you submitted is being returned as requested. Style D-0116501NW is a handbag constructed of polyester textile material covered on the outer surface with polyurethane plastic sheeting treated to simulate a grain texture. The bag has a single shoulder strap and a top magnetic closure. The interior compartment is textile lined with a zippered pocket and an open pocket on the sidewalls. It measures approximately 12” (W) x 10” (H) x 1” (D). Classification of goods within subheading 4202.22 is subject to Chapter 42, Additional U.S. Note 2, wherein goods that are made-up of a textile material that is impregnated, coated, covered, or laminated with plastics, are regarded as having an outer surface of textile material or of plastic sheeting depending on whether, and the extent to which, the textile constituent or the plastic constituent material makes up the exterior surface material. The exterior surface constituent material of style D-0116501NW consists of the plastic; therefore the article is classified as having an outer surface of sheeting plastic. The applicable subheading for the handbag will be 4202.22.1500, Harmonized Tariff Schedule of the United States (HTSUS), which provides, in part, for handbags, whether or not with shoulder strap, including those without handle, with outer surface of sheeting of plastic. The rate of duty will be 16 percent 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 Vikki Lazaro at 646-733-3041. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division

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