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N174042 N1 Ruling Active

The tariff classification of a handbag from China

Issued August 3, 2011 by U.S. Customs and Border Protection.

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N1 N174042 (August 3, 2011)

Tariff classification

HTS codes: 4202.22.1500

Headings: 4202

Product description

Your sample will be returned to you. Style P-072503NC is a handbag constructed with an outer surface of 100% polyurethane (PU) plastic sheeting. It is designed and sized to contain the personal effects that would normally be carried on a daily basis. The interior of the bag is textile-lined with a zippered pocket and two open pockets on the sidewalls. The bag has a nylon zipper closure at the top and two shoulder straps. The back exterior has a zippered pocket across the width. It measures approximately 11” (W) x 10” (H) x 4.5” (D).

CBP rationale

The applicable subheading for the handbag 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

N174042 August 3, 2011 CLA-2: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 June 30, 2011, you requested a tariff classification ruling. Your sample will be returned to you. Style P-072503NC is a handbag constructed with an outer surface of 100% polyurethane (PU) plastic sheeting. It is designed and sized to contain the personal effects that would normally be carried on a daily basis. The interior of the bag is textile-lined with a zippered pocket and two open pockets on the sidewalls. The bag has a nylon zipper closure at the top and two shoulder straps. The back exterior has a zippered pocket across the width. It measures approximately 11” (W) x 10” (H) x 4.5” (D). The applicable subheading for the handbag 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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