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The tariff classification of a handbag from China
Issued August 31, 2009 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardN0 N071538 (August 31, 2009)
Tariff classification
HTS codes: 4202.22.1500
Headings: 4202
Product description
Your sample is being returned to you. The sample you refer to as “Westport Joan” is a handbag constructed with an outer surface of polyvinyl chloride (PVC) plastic sheeting. The handbag is designed and sized to contain the small personal effects that would normally be carried on a daily basis. The front exterior has a textile lined compartment with a flap cover that secures with a snap closure. The interior of this compartment has an open pocket on a sidewall and no additional features. The underside of the flap cover has a clear plastic window pocket for identification. The rear exterior of the bag has an additional textile-lined compartment with five slot pockets and secures with a zipper closure along three-sides. The bag has a single shoulder strap and measures approximately 5” (W) x 6.5” (H) x 3” (D).
CBP rationale
The applicable subheading for style “Westport Joan” will be 4202.22.1500, 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 sheeting of plastic.
Full text
N071538 August 31, 2009 CLA-2-42:OT:RR:NC:N4:441 CATEGORY: Classification TARIFF NO.: 4202.22.1500 Roger Crain Harmonized Tariff Services, LLC. 11901 Reynolds Avenue Potomac, MD 20854 RE: The tariff classification of a handbag from China Dear Mr. Crain: In your letter dated August 5, 2009, you requested a tariff classification ruling on behalf of your client, Payless ShoeSource Worldwide, Inc. Your sample is being returned to you. The sample you refer to as “Westport Joan” is a handbag constructed with an outer surface of polyvinyl chloride (PVC) plastic sheeting. The handbag is designed and sized to contain the small personal effects that would normally be carried on a daily basis. The front exterior has a textile lined compartment with a flap cover that secures with a snap closure. The interior of this compartment has an open pocket on a sidewall and no additional features. The underside of the flap cover has a clear plastic window pocket for identification. The rear exterior of the bag has an additional textile-lined compartment with five slot pockets and secures with a zipper closure along three-sides. The bag has a single shoulder strap and measures approximately 5” (W) x 6.5” (H) x 3” (D). The applicable subheading for style “Westport Joan” will be 4202.22.1500, 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 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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