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The tariff classification of novelty handbags from China. Correction to Ruling Number N029488
Issued March 20, 2009 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardN0 N052321 (March 20, 2009)
Tariff classification
HTS codes: 4202.22.1500
Headings: 4202
Product description
The tariff classification of novelty handbags from China. Correction to Ruling Number N029488
CBP rationale
The applicable subheading for the novelty handbags will be 4202.22.1500, HTSUS, which provides for handbags, whether or not with shoulder strap, including those without handle, with outer surface of sheeting of plastic.
Full text
N052321 March 20, 2009 CLA-2-42:OT:RR:NC:N3:341 CATEGORY: Classification TARIFF NO.: 4202.22.1500 Sandy Wieckowski Expeditors Tradewin, LLC 11101 Metro Airport Center, Drive Ste. 110 Romulus, MI 48174 RE: The tariff classification of novelty handbags from China. Correction to Ruling Number N029488 Dear Ms. Wieckowski: This replaces Ruling Number N029488, dated June 23, 2008, which contained a clerical error in the Harmonized Tariff Schedule of the United States (HTSUS) description text. A complete corrected ruling follows. Style 1FVT3821 consists of four children’s novelty handbags constructed wholly of 100% polyvinyl chloride (PVC) sheeting material that is over 5 mils in thickness. The front side of each handbag is printed with the images various characters while the back is transparent plastic sheeting. The handbags have open tops without closures. Each handbag measures approximately 4.5" (W) x 4" (H). They are suitable for prolonged reuse. In your letter, you suggest classification under subheading 9505.90.4000 HTSUS. Although the sample is referred to as a "party favor," it is more specifically classified in chapter 4202, HTSUS and excluded from classification in chapter 95 by note (1) (d). The applicable subheading for the novelty handbags will be 4202.22.1500, HTSUS, which provides 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
Ruling history
More rulings on the same tariff codes
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The tariff classification of handbags from Vietnam
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The tariff classification of a novelty handbag from China
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