The tariff classification of molded plastic handbags from ChinaMr. Dennis BrazzellLubber USA842 Walden DriveFranklin, TN 37064
Issued November 18, 2011 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 3926.90.9980
Headings: 3926
Product description
The bags are designed with an open top and a bottom which allows the bag to stand upright. The bottom of the bags mimics a shoe sole. One style of bag has a single strap while the other style has double straps. The bags weigh 10 ounces each and are marketed for use as beach totes. Although you describe the bags as being made of rubber, they are actually made of ethylene vinyl acetate (EVA), which is a type of plastics material.
CBP rationale
The applicable subheading for the handbags made of molded EVA plastics will be 3926.90.9980, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plastics, other.
Full text
N190380 November 18, 2011 CLA-2-39:OT:RR:NC:N4:421 CATEGORY: Classification TARIFF NO.: 3926.90.9980 RE: The tariff classification of molded plastic handbags from China Mr. Dennis Brazzell Lubber USA 842 Walden Drive Franklin, TN 37064 Dear Mr. Brazzell: In your letter dated October 25, 2011, you requested a tariff classification ruling. The photographs provided with your letter represent two styles of handbags made of molded plastics. The bags are designed with an open top and a bottom which allows the bag to stand upright. The bottom of the bags mimics a shoe sole. One style of bag has a single strap while the other style has double straps. The bags weigh 10 ounces each and are marketed for use as beach totes. Although you describe the bags as being made of rubber, they are actually made of ethylene vinyl acetate (EVA), which is a type of plastics material. The applicable subheading for the handbags made of molded EVA plastics will be 3926.90.9980, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plastics, other. The rate of duty will be 5.3 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 Joan Mazzola at (646) 733-3023. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division
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