CBP Ruling N125027: The tariff classification of handbags from China

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N1 N125027 (October 22, 2010)

Tariff classification

Headings: 4202

Product description

Your samples will be returned to you. Style D-0209605NW is a handbag constructed with an outer surface of polyurethane (PU) plastic sheeting. The handbag is designed and sized to contain the small personal effects that would normally be carried on a daily basis. The interior storage compartment is textile-lined with a zippered pocket and two open pockets on the sidewalls. The bag has zipper closure at the top and two short handles that are worn at the elbow. It measures approximately 13” (W) x 9” (H) x 5” (D). Style D-0209606NW is a compartmentalized handbag constructed with an outer surface of polyurethane (PU) plastic sheeting. The handbag is designed and sized to contain the small personal effects that would normally be carried on a daily basis. The bag has a textile-lined storage area that is divided by a center zippered compartment. One section of the handbag has two open pockets, while the other section has a zippered pocket on the sidewall. The bag has a magnetic closure at the top and two short handles that are worn at the elbow. It measures approximately 11” (W) x 11” (H) x 6” (D).

Full text

N125027 October 22, 2010 CLA-2-42:OT:RR:NC:N4:441 CATEGORY: Classification TARIFF NO.: 4202.22.1500 Brenda Bodnar JAG Footwear, Accessories and Retail Corporation 180 Rittenhouse Circle Bristol, PA 19007 RE: The tariff classification of handbags from China Dear Ms. Bodnar: In your letter dated September 24, 2010, you requested a tariff classification ruling. Your samples will be returned to you. Style D-0209605NW is a handbag constructed with an outer surface of polyurethane (PU) plastic sheeting. The handbag is designed and sized to contain the small personal effects that would normally be carried on a daily basis. The interior storage compartment is textile-lined with a zippered pocket and two open pockets on the sidewalls. The bag has zipper closure at the top and two short handles that are worn at the elbow. It measures approximately 13” (W) x 9” (H) x 5” (D). Style D-0209606NW is a compartmentalized handbag constructed with an outer surface of polyurethane (PU) plastic sheeting. The handbag is designed and sized to contain the small personal effects that would normally be carried on a daily basis. The bag has a textile-lined storage area that is divided by a center zippered compartment. One section of the handbag has two open pockets, while the other section has a zippered pocket on the sidewall. The bag has a magnetic closure at the top and two short handles that are worn at the elbow. It measures approximately 11” (W) x 11” (H) x 6” (D). The applicable subheading for the handbags 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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