CBP Ruling N155037: The tariff classification of a handbag from China

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N1 N155037 (April 19, 2011)

Tariff classification

Headings: 4202

Product description

Your sample will be returned to you. Style N-0074101MN is a handbag constructed with an outer surface of polyvinyl chloride (PVC) plastic sheeting. It 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 compartment with a metal zipper closure. Both the front and back exteriors have an open pocket across the full width of the bag. On the underside of the front exterior are six slot pockets for identification and credits cards and an open pocket for paper currency. The bag has a non-removable shoulder strap made of both metal links and polyurethane. It measures approximately 8” (W) x 3.5” (H). In your letter, you suggest classification under subheading 4202.32.1000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for articles of a kind normally carried in the pocket or handbag, with outer surface of plastic sheeting material, of reinforced or laminated plastics. However, the article is of a kind that can contain the small, three dimensional articles normally carried in a handbag such as a lipstick, keys, or other articles.

CBP rationale

The applicable subheading for the handbag 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

N155037 April 19, 2011 CLA-2-42:OT:RR:NC:N4:441 CATEGORY: Classification TARIFF NO.: 4202.22.1500 Sandy Pray JAG Footwear Accessories and Retail Corporation 180 Rittenhouse Circle Bristol, PA 19007 RE: The tariff classification of a handbag from China Dear Ms. Pray: In your letter dated March 17, 2011, you requested a tariff classification ruling. Your sample will be returned to you. Style N-0074101MN is a handbag constructed with an outer surface of polyvinyl chloride (PVC) plastic sheeting. It 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 compartment with a metal zipper closure. Both the front and back exteriors have an open pocket across the full width of the bag. On the underside of the front exterior are six slot pockets for identification and credits cards and an open pocket for paper currency. The bag has a non-removable shoulder strap made of both metal links and polyurethane. It measures approximately 8” (W) x 3.5” (H). In your letter, you suggest classification under subheading 4202.32.1000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for articles of a kind normally carried in the pocket or handbag, with outer surface of plastic sheeting material, of reinforced or laminated plastics. However, the article is of a kind that can contain the small, three dimensional articles normally carried in a handbag such as a lipstick, keys, or other articles. The applicable subheading for the handbag 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

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