CBP Ruling N158036: The tariff classification of handbags from China

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N1 N158036 (April 29, 2011)

Tariff classification

Headings: 4202

Product description

Your samples will be returned to you. Style AA-0032404AA is a compartmentalized handbag constructed 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 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 double carrying handles and an open top with a magnetic closure. The bag measures approximately 12.5” (W) x 10” (H) x 5” (D). Style AA-0032402AA is a handbag with a metal frame and a kiss-lock closure. It is constructed 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 interior of the bag has a storage area that is textile-lined with a zippered pocket and two open pockets on the sidewall. The bag has two carrying handles. It measures approximately 10” (W) x 10.5” (H) x 6” (D).

Full text

N158036 April 29, 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 handbags from China Dear Ms. Pray: In your letter dated March 29, 2011, you requested a tariff classification ruling. Your samples will be returned to you. Style AA-0032404AA is a compartmentalized handbag constructed 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 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 double carrying handles and an open top with a magnetic closure. The bag measures approximately 12.5” (W) x 10” (H) x 5” (D). Style AA-0032402AA is a handbag with a metal frame and a kiss-lock closure. It is constructed 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 interior of the bag has a storage area that is textile-lined with a zippered pocket and two open pockets on the sidewall. The bag has two carrying handles. It measures approximately 10” (W) x 10.5” (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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