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The tariff classification of a handbag, a tote bag and a briefcase from China
Issued August 11, 2010 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardN1 N114477 (August 11, 2010)
Tariff classification
HTS codes: 4202.92.4500, 4202.21.6000, 4202.12.8030
Headings: 4202
Product description
Your samples will be returned to you. Style 0541 is a handbag constructed with an outer surface of leather. The handbag is designed and sized to contain the small personal effects commonly carried on a daily basis. It has a textile-lined interior compartment with one zippered pocket on the sidewall. The bag has a flap with a plastic mirror on the underside and a zippered pocket on the front exterior. The bag secures with a magnetic closure. It has a belt loop on the rear exterior and an adjustable shoulder strap. It measures approximately 8.25” (W) x 6” (H) x 1” (D). Style 0354 is a tote bag constructed with an outer surface of polyvinyl chloride (PVC) plastic sheeting. It provides storage, protection, portability, and organization to personal effects during travel. It has a textile-lined interior and a top zippered closure. It has both double carrying handles and a non-removable shoulder strap. The bag measures approximately 17.5” (W) across the top x 12” (H) x 3” (D). Style 0369 is a briefcase constructed with an outer surface of polyester textile material. It provides storage, protection, portability, and organization to personal effects during travel. It has a textile-lined interior with a zippered compartment in the center that divides the bag into three sections. One section has three open pockets on the sidewall, while the other has a zippered pocket on the sidewall. The bag has an open top with a magnetic closure. It has double vinyl carrying handles and a non-removable webbed shoulder strap. The front exterior of the bag has two zippered pockets that extend across the full width of the bag. The back exterior has a zippered pocket that also extends across the width of the bag. It measures approximately 15” (W) x 14” (H) x 4” (D).
CBP rationale
The applicable subheading for style 0541 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 applicable subheading for style 0354 will be 4202.92.4500, HTSUS, which provides for travel, sports, and similar bags, with outer surface of sheeting of plastic, other. The applicable subheading for style 0369 will be 4202.12.8030, HTSUS, which provides for attaché cases, briefcases, school satchels, occupational luggage cases and similar containers, with outer surface of textile materials, other of man-made fibers.
Full text
N114477 August 11, 2010 CLA-2-42:OT:RR:NC:N4:441 CATEGORY: Classification TARIFF NO.: 4202.21.6000, 4202.92.4500, 4202.12.8030 Donna Arloro Phillips-Van Heusen Corporation 200 Madison Avenue New York, NY 10016 RE: The tariff classification of a handbag, a tote bag and a briefcase from China Dear Ms. Arloro: In your letter dated July 1, 2010, you requested a tariff classification ruling. Your samples will be returned to you. Style 0541 is a handbag constructed with an outer surface of leather. The handbag is designed and sized to contain the small personal effects commonly carried on a daily basis. It has a textile-lined interior compartment with one zippered pocket on the sidewall. The bag has a flap with a plastic mirror on the underside and a zippered pocket on the front exterior. The bag secures with a magnetic closure. It has a belt loop on the rear exterior and an adjustable shoulder strap. It measures approximately 8.25” (W) x 6” (H) x 1” (D). Style 0354 is a tote bag constructed with an outer surface of polyvinyl chloride (PVC) plastic sheeting. It provides storage, protection, portability, and organization to personal effects during travel. It has a textile-lined interior and a top zippered closure. It has both double carrying handles and a non-removable shoulder strap. The bag measures approximately 17.5” (W) across the top x 12” (H) x 3” (D). Style 0369 is a briefcase constructed with an outer surface of polyester textile material. It provides storage, protection, portability, and organization to personal effects during travel. It has a textile-lined interior with a zippered compartment in the center that divides the bag into three sections. One section has three open pockets on the sidewall, while the other has a zippered pocket on the sidewall. The bag has an open top with a magnetic closure. It has double vinyl carrying handles and a non-removable webbed shoulder strap. The front exterior of the bag has two zippered pockets that extend across the full width of the bag. The back exterior has a zippered pocket that also extends across the width of the bag. It measures approximately 15” (W) x 14” (H) x 4” (D). The applicable subheading for style 0541 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. The applicable subheading for style 0354 will be 4202.92.4500, HTSUS, which provides for travel, sports, and similar bags, with outer surface of sheeting of plastic, other. The rate of duty will be 20 percent ad valorem. The applicable subheading for style 0369 will be 4202.12.8030, HTSUS, which provides for attaché cases, briefcases, school satchels, occupational luggage cases and similar containers, with outer surface of textile materials, other of man-made fibers. The duty rate will be 17.6% 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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